SEC Comment Letter for JPMORGAN CHASE & CO (JPM, AMJB, VYLD, JPM-PC, JPM-PD, JPM-PJ, JPM-PK, JPM-PL, JPM-PM) (CIK 0000019617) (JPM) — Jan 25, 2006

JPMORGAN CHASE & CO (JPM, AMJB, VYLD, JPM-PC, JPM-PD, JPM-PJ, JPM-PK, JPM-PL, JPM-PM) (CIK 0000019617)
Date: Jan. 25, 2006 · CIK: 0000019617 · Accession: 0000000000-06-004075

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

January 25, 2006

Author

Donald Walker

Form

UPLOAD

Company

JPMORGAN CHASE & CO (JPM, AMJB, VYLD, JPM-PC, JPM-PD, JPM-PJ, JPM-PK, JPM-PL, JPM-PM) (CIK 0000019617)

Letter

January 25, 2006 Mail Stop 4561 Mr. Michael J. Cavanagh Chief Financial Officer JP Morgan Chase & Co. 270 Park Avenue New York, NY 10017

RE: JPMorgan Chase & Co. Form 10-K for the Fiscal Year Ended December 31, 2004 Filed March 2, 2005 File No. 1-5805

Dear Mr. Cavanagh:

We have completed our review of your Form 10-K and have no further comments at this time.

Sincerely,
Donald Walker
Senior Assistant Chief
Accountant

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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

      January 25, 2006

Mail Stop 4561

Mr. Michael J. Cavanagh
Chief Financial Officer
JP Morgan Chase & Co.
270 Park Avenue
New York, NY 10017

      RE:	JPMorgan Chase & Co.
      Form 10-K for the Fiscal Year Ended December 31, 2004
      Filed March 2, 2005
      File No. 1-5805

Dear Mr. Cavanagh:

	We have completed our review of your Form 10-K and have no
further comments at this time.

								Sincerely,

      Donald Walker
								Senior Assistant Chief
Accountant

</TEXT>
</DOCUMENT>

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