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 27, 2013
JPMORGAN CHASE & CO (JPM, AMJB, VYLD, JPM-PC, JPM-PD, JPM-PJ, JPM-PK, JPM-PL, JPM-PM) (CIK 0000019617)
Date: Feb. 27, 2013 · CIK: 0000019617 · Accession: 0000000000-13-010823
AI Filing Summary & Sentiment
Reasoning
Letter
February 27 , 2013 Via E -mail Marianne Lake Chief Financial Officer JPMorgan Chase & Co. 270 Park Avenue New York, NY 10017
Re: JPMorgan Chase & Co. Form 10 -K for Fiscal Year Ended December 31, 2011 Filed February 29, 2012 File No. 001 -05805
Dear Ms. Lake:
We have completed our review of your filings . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who ar e responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Suzanne H ayes
Suzanne Hayes
Assistant Director
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February 27 , 2013 Via E -mail Marianne Lake Chief Financial Officer JPMorgan Chase & Co. 270 Park Avenue New York, NY 10017 Re: JPMorgan Chase & Co. Form 10 -K for Fiscal Year Ended December 31, 2011 Filed February 29, 2012 File No. 001 -05805 Dear Ms. Lake: We have completed our review of your filings . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who ar e responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Suzanne H ayes Suzanne Hayes Assistant Director