SEC Comment Letter for CANADIAN IMPERIAL BANK OF COMMERCE (CM) — Sep 6, 2017
CANADIAN IMPERIAL BANK OF COMMERCE /CAN/ (CM, CNDIF) (CIK 0001045520)
Date: Sept. 6, 2017 · CIK: 0001045520 · Accession: 0000000000-17-031454
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-220284
Letter
Mail Stop 4720 September 6, 2017 Michael G. Capatides Senior Executive Vice -President 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 August 31 , 2017 File No. 333-220284
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, act ion or absence of action by the staff.
Please contact Christopher Dunham, Staff Attorney, at (202) 551 -3783 with any questions .
Sincerely,
/s/ Era Anagnosti
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Mail Stop 4720 September 6, 2017 Michael G. Capatides Senior Executive Vice -President 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 August 31 , 2017 File No. 333-220284 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, act ion or absence of action by the staff. Please contact Christopher Dunham, Staff Attorney, at (202) 551 -3783 with any questions . Sincerely, /s/ Era Anagnosti Era Anagnosti Legal Branch Chief Office of Financial Services cc: David S. Bakst , Esq.