SEC Comment Letter for CANADIAN IMPERIAL BANK OF COMMERCE (CM) — Mar 11, 2015
CANADIAN IMPERIAL BANK OF COMMERCE /CAN/ (CM, CNDIF) (CIK 0001045520)
Date: March 11, 2015 · CIK: 0001045520 · Accession: 0000000000-15-014489
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File numbers found in text: 333-202584
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March 11, 2015 Via Email Michael G. Capatides Chief Administrative Officer and General Counsel Canadian Imperial Bank of Commerce 425 Lexington Avenue – 3rd Floor New York, NY 10017 Re: Canadian Imperial Bank of Commerce Registration Statement on Form F-3 Filed March 6, 2015 File No. 333-202584 Dear Mr. Capatides : This letter is to inform you that we are conducting a limited review of the above - captioned filing for resolution of outstanding comments relating to your most recent ly filed Form 40-F. Please understand that the purpose of this review process is to assist you in your compliance with the applicable disclosure requirements and to enhance the overall disclosure in your filing. We look forward to working with you in these respects. Please note that before you request that the effective date of the above -captioned registration statement be accelerated, you should resolve all outstanding comments to your most recent Form 40-F. Please contact Will Dorton at (202) 551 -3107 or me at (202) 551 -3675 with any other questions. Sincerely, /s/ Suzanne Hayes Suzanne Hayes Assistant Director