SEC Comment Letter for CANADIAN IMPERIAL BANK OF COMMERCE (CM) — May 11, 2010
CANADIAN IMPERIAL BANK OF COMMERCE /CAN/ (CM, CNDIF) (CIK 0001045520)
Date: May 11, 2010 · CIK: 0001045520 · Accession: 0000000000-10-025987
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File numbers found in text: 001-14678
Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549
DIVISION OF CORPORATION FINANCE
May 11, 2010
By U.S. Mail and facsimile: (212) 667-8366
Mr. Michael G. Capatides Chief Administrative Offi cer and General Counsel Canadian Imperial Bank of Commerce 425 Lexington Avenue-3rd Floor New York, New York 10017 Re: Canadian Imperial Bank of Commerce Form 40-F for the fiscal year ended October 31, 2009 File Number 001-14678 Dear Mr. Capatides:
We have completed our review of your Form 40-F and have no further comments at this time. Sincerely,
Amit Pande Accounting Branch Chief
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UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE May 11, 2010 By U.S. Mail and facsimile: (212) 667-8366 Mr. Michael G. Capatides Chief Administrative Offi cer and General Counsel Canadian Imperial Bank of Commerce 425 Lexington Avenue-3rd Floor New York, New York 10017 Re: Canadian Imperial Bank of Commerce Form 40-F for the fiscal year ended October 31, 2009 File Number 001-14678 Dear Mr. Capatides: We have completed our review of your Form 40-F and have no further comments at this time. Sincerely, Amit Pande Accounting Branch Chief