SEC Comment Letter 0000000000-23-006442 to CANADIAN IMPERIAL BANK OF COMMERCE /CAN/ (CM) (CIK 0001045520) (CM)
CANADIAN IMPERIAL BANK OF COMMERCE /CAN/ (CM) (CIK 0001045520)
Date: June 15, 2023 · CIK: 0001045520 · Accession: 0000000000-23-006442
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File numbers found in text: 333-272447
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United States securities and exchange commission logo
June 15, 2023
Victor G. Dodig
President and Chief Executive Officer
Canadian Imperial Bank of Commerce
81 Bay Street, CIBC Square
Toronto, Ontario, Canada M5J 0E7
Re:Canadian Imperial Bank of Commerce
Registration Statement on Form F-3
Filed June 6, 2023
File No. 333-272447
Dear Victor G. Dodig:
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 absence of action by the staff.
Please contact Madeleine Mateo at 202-551-3465 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance
cc: Edward S. Best, Esq.