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) — Feb 13, 2008
JPMORGAN CHASE & CO (JPM, AMJB, VYLD, JPM-PC, JPM-PD, JPM-PJ, JPM-PK, JPM-PL, JPM-PM) (CIK 0000019617)
Date: Feb. 13, 2008 · CIK: 0000019617 · Accession: 0000000000-08-008026
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December 18, 2007
Mail Stop 4563
By U.S. Mail and facsimile to (212) 270-4240
James Dimon
Chief Executive Officer
JPMorgan Chase & Co.
270 Park Avenue
New York, NY
Re: JPMorgan Chase & Co.
Definitive 14A
Filed March 30, 2007
File No. 01-5805
Dear Mr. Dimon:
We have completed our review of your executive compensation and related
disclosure, and we have no further comments at this time.
Please note that the company is responsib le for the adequacy and accuracy of the
disclosure in its filing. We are not approving any proposed disclosure you may have
included in your response lette r or any disclosure you include in your future filings in
response to our comments.
If you have any further questions regardi ng our review of your filing, please call
me at (202) 551-3419.
S i n c e r e l y ,
C h r i s t i a n W i n d s o r
S p e c i a l C o u n s e l