SEC Comment Letter for CANADIAN IMPERIAL BANK OF COMMERCE (CM) — Aug 4, 2017
CANADIAN IMPERIAL BANK OF COMMERCE /CAN/ (CM, CNDIF) (CIK 0001045520)
Date: Aug. 4, 2017 · CIK: 0001045520 · Accession: 0000000000-17-027566
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File numbers found in text: 333-219550
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Mail Stop 4720 August 4, 2017 Michael G. Capatides Senior Executive Vice -President, 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 July 28, 2017 File No. 333-219550 Dear Mr. Capatides : This is to advise you that we have not reviewed and will not review your registration statement . Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absen ce of action by the staff. Please contact Christopher Dunham, Staff Attorney, at (202) 551 -3783 with any questions . Sincerely, /s/ Dietrich A. King Dietrich A. King Assistant Director Office of Financial Services cc: David S. Bakst , Esq.