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) — Oct 27, 2014

JPMORGAN CHASE & CO (JPM, AMJB, VYLD, JPM-PC, JPM-PD, JPM-PJ, JPM-PK, JPM-PL, JPM-PM) (CIK 0000019617)
Date: Oct. 27, 2014 · CIK: 0000019617 · Accession: 0000000000-14-053177

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Referenced dates: September 29, 2014

Date

September 29, 2014

Author

/s/ Cecilia Blye

Form

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

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE October 24 , 2014 Via E-mail Marianne Lake Executive Vice President and Chief Financial Officer JPMorgan Chase & Co. 270 Park Avenue New York, NY 10017

Re: JPMorgan Chase & Co. Form 10-K for the Fiscal Year Ended December 31 , 2013 Filed February 20 , 2014 File No. 1-5805

Dear M s. Lake :

We refer you to our comment letter dated September 29, 2014 regarding business contacts with Syria, Sudan and Cuba. We have completed our review of this subject matter. 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 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 are responsible for the accur acy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require .

Sincerely,
/s/ Cecilia Blye

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
                  WASHINGTON, D.C. 20549

      DIVISION OF
CORPORATION FINANCE

October 24 , 2014

Via E-mail
Marianne Lake
Executive  Vice President and Chief  Financial Officer
JPMorgan Chase & Co.
270 Park Avenue
New York, NY 10017

 Re: JPMorgan Chase & Co.
  Form 10-K for the Fiscal Year Ended December 31 , 2013
  Filed February 20 , 2014
  File No. 1-5805

Dear M s. Lake :

We refer you to our comment letter dated September 29, 2014 regarding business
contacts with Syria, Sudan and Cuba.  We have completed our review of this subject matter.  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 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 are responsible for the accur acy and adequacy of the disclosure in the filing to be
certain that the filing includes the information the Securities Exchange Act of 1934 and all
applicable rules require .

                  Sincerely,

                  /s/ Cecilia Blye

                  Cecilia Blye , Chief
                  Office of Global Security Risk

cc:  Suzanne Hayes
  Assistant Director
 Division of Corporation Finance

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