SEC Comment Letter for CANADIAN IMPERIAL BANK OF COMMERCE (CM) — Nov 23, 2010
CANADIAN IMPERIAL BANK OF COMMERCE /CAN/ (CM, CNDIF) (CIK 0001045520)
Date: Nov. 23, 2010 · CIK: 0001045520 · Accession: 0000000000-10-070214
AI Filing Summary & Sentiment
Referenced dates: September 30, 2010
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010
DIVISION OF
CORPORATION FINANCE
November 23, 2010
Via Mail and Facsimile (416-784-7565)
Gerald T. McCaughey
President and Chief Executive Officer Canadian Imperial Bank of Commerce Commerce Court Toronto, Ontario Canada, M5L 1A2
Re: Canadian Imperial Bank of Commerce
Form 40-F for the Fiscal Year Ended October 31, 2009
Filed December 7, 2009 File No. 1-14678 Response Letter Filed November 8, 2010
Dear Mr. McCaughey:
We refer you to our comment letter dated September 30, 2010 regarding business
contacts with Iran and Cuba. We have comp leted our review of this subject matter and
have no further comments at this time. S i n c e r e l y ,
C e c i l i a B l y e , C h i e f Office of Global Security Risk
cc: Todd Schiffman Assistant Director Division of Cor poration Finance