SEC Comment Letter for CANADIAN IMPERIAL BANK OF COMMERCE (CM) — Jul 9, 2015
CANADIAN IMPERIAL BANK OF COMMERCE /CAN/ (CM, CNDIF) (CIK 0001045520)
Date: July 9, 2015 · CIK: 0001045520 · Accession: 0000000000-15-036057
AI Filing Summary & Sentiment
Reasoning
Letter
July 9 , 2015 Via E -mail Kevin Glass Senior Executive Vice President & Chief Financial Officer Canadian Imperial Bank of Commerce Commerce Court Toronto, Ontario, Canada M5L 1A2
Re: Canadian Imperial Bank of Commerce Form 40-F for Fiscal Year Ended October 31, 2014 Filed December 4, 2014 File No. 001 -14678
Dear Mr. Glass :
We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable r ules require.
Sincerely,
/s/ Stephanie J. Ciboroski
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July 9 , 2015 Via E -mail Kevin Glass Senior Executive Vice President & Chief Financial Officer Canadian Imperial Bank of Commerce Commerce Court Toronto, Ontario, Canada M5L 1A2 Re: Canadian Imperial Bank of Commerce Form 40-F for Fiscal Year Ended October 31, 2014 Filed December 4, 2014 File No. 001 -14678 Dear Mr. Glass : We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable r ules require. Sincerely, /s/ Stephanie J. Ciboroski Stephanie J. Ciboroski Senior Assistant Chief Accountant