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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) — Mar 12, 2014

JPMORGAN CHASE & CO (JPM, AMJB, VYLD, JPM-PC, JPM-PD, JPM-PJ, JPM-PK, JPM-PL, JPM-PM) (CIK 0000019617)
Date: March 12, 2014 · CIK: 0000019617 · Accession: 0000950103-14-001834

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File numbers found in text: 333-177923

Date
March 12, 2014
Author
Chief
Form
CORRESP
Company
JPMORGAN CHASE & CO (JPM, AMJB, VYLD, JPM-PC, JPM-PD, JPM-PJ, JPM-PK, JPM-PL, JPM-PM) (CIK 0000019617)

Letter

VIA EDGAR AND E-MAIL Office of Capital Markets Trends Division of Corporation Finance Securities and Exchange Commission JPMorgan Chase & Co. 424 Prospectuses relating to Registration Statement on Form S-3ASR Filed November 14, 2011 File No. 333-177923

Dear Ms. Starr:

On behalf of JPMorgan Chase & Co. (the “Company”), I am writing to follow up regarding the letter, dated February 11, 2014, to Anthony J. Horan, corporate secretary of the Company, from the staff (the “Staff”) of the Securities and Exchange Commission regarding your selective review of takedowns of exchange-traded notes.

We appreciated the opportunity to discuss the Staff’s comments with you and your team on March 5, 2014. As further discussed between Everett Seymour on behalf of the Company and Mr. Walz on March 11, 2014, the Company plans to file its written response to the Staff’s comments by March 31, 2014.

Very truly yours,
/s/ John M. Brandow

Show Raw Text
CORRESP
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filename1.htm

New York

Menlo Park

Washington DC

São Paulo

London

Paris

Madrid

Tokyo

Beijing

Hong Kong

John M. Brandow

Davis Polk & Wardwell LLP

450 Lexington Avenue

New York, NY 10017

212 450 4648 tel

212 701 5648 fax

john.brandow@davispolk.com

March 12, 2014

VIA EDGAR AND E-MAIL

Ms. Amy M. Starr

Chief

Office of Capital Markets Trends

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re:

JPMorgan Chase & Co.

424 Prospectuses relating to Registration Statement on Form S-3ASR

Filed November 14, 2011

File No. 333-177923

Dear Ms. Starr:

On behalf of JPMorgan Chase & Co. (the “Company”), I am writing to follow up regarding the letter, dated February 11, 2014, to Anthony J. Horan, corporate secretary of the Company, from the staff (the “Staff”) of the Securities and Exchange Commission regarding your selective review of takedowns of exchange-traded notes.

We appreciated the opportunity to discuss the Staff’s comments with you and your team on March 5, 2014.  As further discussed between Everett Seymour on behalf of the Company and Mr. Walz on March 11, 2014, the Company plans to file its written response to the Staff’s comments by March 31, 2014.

Very truly yours,

/s/ John M. Brandow

John M. Brandow

cc:           David Walz, Division of Corporation Finance, Securities and Exchange Commission