Date
of report (Date of earliest event reported): November 15,
2007
|
||
JPMORGAN
CHASE & CO.
|
||
(Exact
Name of Registrant
as
Specified in Charter)
|
||
DELAWARE
|
||
(State
or Other Jurisdiction of Incorporation)
|
||
001-05805
|
13-2624428
|
|
(Commission
File Number)
|
(IRS
Employer Identification No.)
|
|
270
Park Avenue,
New
York, NY
|
10017
|
|
(Address
of Principal Executive Offices)
|
(Zip
Code)
|
|
Registrant’s
telephone number, including area code: (212)
270-6000
|
||
o |
Written
communications pursuant to Rule 425 under the Securities Act (17
CFR
230.425)
|
o |
Soliciting
material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)
|
o |
Pre-commencement
communications pursuant to Rule 14d-2(b) under the Exchange Act
(17 CFR
240.14d-2(b))
|
o |
Pre-commencement
communications pursuant to Rule 13e-4(c) under the Exchange Act
(17 CFR
240.13e-4(c))
|
8.1
|
Tax
Opinion of Davis Polk & Wardwell relating to 7.25% (equivalent to
14.50% per annum) Reverse Exchangeable Notes due May 20, 2008
Linked to
the Common Stock of Oracle Corporation
|
8.2
|
Tax
Opinion of Davis Polk & Wardwell relating to 4.10% (equivalent to
16.40% per annum) Reverse Exchangeable Notes due February 22,
2008 Linked
to the Common Stock of Hewlett-Packard Company
|
8.3
|
Tax
Opinion of Davis Polk & Wardwell relating to 5.25% (equivalent to
21.00% per annum) Reverse Exchangeable Notes due February 20,
2008 Linked
to the Common Stock of The Goldman Sachs Group,
Inc.
|
JPMORGAN
CHASE & CO.
(Registrant)
|
||||
By:
|
/s/ Anthony J. Horan | |||
Name:
|
Anthony
J. Horan
|
|||
Title:
|
Corporate
Secretary
|
Exhibit
Number
|
Description
|
|
8.1
|
Tax
Opinion of Davis Polk & Wardwell relating to 7.25% (equivalent to
14.50% per annum) Reverse Exchangeable Notes due May 20, 2008
Linked to
the Common Stock of Oracle Corporation
|
|
8.2
|
Tax
Opinion of Davis Polk & Wardwell relating to 4.10% (equivalent to
16.40% per annum) Reverse Exchangeable Notes due February 22,
2008 Linked
to the Common Stock of Hewlett-Packard Company
|
|
8.3
|
Tax
Opinion of Davis Polk & Wardwell relating to 5.25% (equivalent to
21.00% per annum) Reverse Exchangeable Notes due February 20,
2008 Linked
to the Common Stock of The Goldman Sachs Group,
Inc.
|
November
16, 2007
|
Very
truly yours,
|
|
/s/
Davis Polk & Wardwell
|
November
16, 2007
|
Very
truly yours,
|
|
/s/
Davis Polk & Wardwell
|
November
16, 2007
|
Very
truly yours,
|
|
/s/
Davis Polk & Wardwell
|