SEC Comment Letter for CANADIAN IMPERIAL BANK OF COMMERCE (CM) — May 11, 2017
CANADIAN IMPERIAL BANK OF COMMERCE /CAN/ (CM, CNDIF) (CIK 0001045520)
Date: May 11, 2017 · CIK: 0001045520 · Accession: 0000000000-17-016632
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-14678
Letter
May 11 , 2017 Mail Stop 4720 Via E -mail Kevin Glass 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 the Fiscal Year Ended October 31, 2016 Filed December 1, 2016 File No. 001-14678
Dear Mr. Glass ,
We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff .
Sincerely,
/s/ Stephanie L. Sullivan
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May 11 , 2017 Mail Stop 4720 Via E -mail Kevin Glass 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 the Fiscal Year Ended October 31, 2016 Filed December 1, 2016 File No. 001-14678 Dear Mr. Glass , We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff . Sincerely, /s/ Stephanie L. Sullivan Stephanie L. Sullivan Senior Technical & Policy Advisor Office of Financial Services