SEC Company Response from JPMORGAN CHASE & CO (JPM, AMJB, VYLD, JPM-PC, JPM-PD, JPM-PJ, JPM-PK, JPM-PL, JPM-PM) (CIK 0000019617) (JPM) — Apr 25, 2008
JPMORGAN CHASE & CO (JPM, AMJB, VYLD, JPM-PC, JPM-PD, JPM-PJ, JPM-PK, JPM-PL, JPM-PM) (CIK 0000019617)
Date: April 25, 2008 · CIK: 0000019617 · Accession: 0000898822-08-000499
AI Filing Summary & Sentiment
File numbers found in text: 333-150208
Referenced dates: April 21, 2008
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CORRESP
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VIA EDGAR AND FACSIMILE
Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, D.C. 20549
Attention: Todd Schiffman
Christian Windsor
Mark Webb
Re: JPMorgan Chase & Co.
Form S-4 (File No. 333-150208) filed April 11, 2008
Gentlemen:
Pursuant to our telephone conversation earlier this afternoon, I am writing, on behalf of JPMorgan Chase & Co. (“JPMorgan Chase”), to clarify our April 23, 2008 response to comment 7 of the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) set forth in the letter from the Division of Corporation Finance dated April 21, 2008 with respect to the above-referenced filing. By this letter I clarify that in such response, we used the phrase “material contract” within the meaning of Item 601(b)(10) of Regulation S-K. In other words, JPMorgan Chase does not believe the term sheet with the Federal Reserve Board of New
Securities and Exchange Commission
April 25, 2008
Page 2 of 2
York or the agreements resulting therefrom, when finalized, is or will be a material contract (within the meaning of Item 601(b)(10) of Regulation S-K) to JPMorgan Chase.
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Please feel free to contact the undersigned (telephone no. 212-403-1381) of Wachtell, Lipton, Rosen & Katz, counsel to JPMorgan Chase, should you require further information or have any questions.
Sincerely,
/s/Nicholas G. Demmo
Nicholas G. Demmo