Date
of report (Date of earliest event reported): May 1,
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 Lesser
Index Principal Protected Notes Linked to the Nikkei 225 Index
and the
S&P 500®
Index due April 25, 2008
|
JPMORGAN
CHASE & CO.
(Registrant)
|
||
|
|
|
By: | /s/ Neila B. Radin | |
Name:
Neila
B. Radin
|
||
Title:
Senior
Vice President
|
Exhibit
Number
|
Description
|
|
8.1
|
Tax
Opinion of Davis Polk & Wardwell relating to Lesser
Index Principal Protected Notes Linked to the Nikkei 225 Index
and the
S&P 500®
Index due April 25,
2008
|
Exhibit
8.1
|
May 3, 2007 |
Very
truly yours,
/s/
Davis Polk & Wardwell
|