SEC Comment Letter for CANADIAN IMPERIAL BANK OF COMMERCE (CM) — Nov 30, 2011
CANADIAN IMPERIAL BANK OF COMMERCE /CAN/ (CM, CNDIF) (CIK 0001045520)
Date: Nov. 30, 2011 · CIK: 0001045520 · Accession: 0000000000-11-068924
AI Filing Summary & Sentiment
Reasoning
Letter
November 30, 2011 Via E-mail Canadian Imperial Bank of Commerce Kevin Glass Senior Executive Vice President and Chief Financial Officer Commerce Court Toronto, Ontario, Canada M5L 1A2 Re: Canadian Imperial Bank of Commerce Form 40-F for the Fiscal Year Ended October 31, 2010 Filed December 6, 2010 Forms 6-K Filed May 26, 2011 and July 29, 2011 File No. 1-14678
Dear Mr. Glass: We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Suzanne Hayes Suzanne Hayes
Assistant Director
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November 30, 2011 Via E-mail Canadian Imperial Bank of Commerce Kevin Glass Senior Executive Vice President and Chief Financial Officer Commerce Court Toronto, Ontario, Canada M5L 1A2 Re: Canadian Imperial Bank of Commerce Form 40-F for the Fiscal Year Ended October 31, 2010 Filed December 6, 2010 Forms 6-K Filed May 26, 2011 and July 29, 2011 File No. 1-14678 Dear Mr. Glass: We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Suzanne Hayes Suzanne Hayes Assistant Director