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SEC Comment Letter for CANADIAN IMPERIAL BANK OF COMMERCE (CM) — Mar 11, 2026

CANADIAN IMPERIAL BANK OF COMMERCE /CAN/
Date: March 11, 2026 · CIK: 0001045520 · Accession: 0000000000-26-002499

Regulatory Compliance Offering / Registration Process

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File numbers found in text: 333-294072

Date
March 11, 2026
Author
Division of
Form
UPLOAD
Company
CANADIAN IMPERIAL BANK OF COMMERCE /CAN/

Letter

Re: Canadian Imperial Bank of Commerce Registration Statement on Form F-3 Filed March 06, 2026 File No. 333-294072 Dear Harry Culham:

March 11, 2026

Harry Culham Chief Executive Officer Canadian Imperial Bank of Commerce 81 Bay Street, CIBC Square Toronto, Ontario, Canada M5J 0E7

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 Robert Arzonetti at 202-551-8819 with any questions.

Sincerely,
Division of
Corporation Finance
Office of Finance
cc: Anna T. Pinedo

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 March 11, 2026

Harry Culham
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 March 06, 2026
 File No. 333-294072
Dear Harry Culham:

 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 Robert Arzonetti at 202-551-8819 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Finance
cc: Anna T. Pinedo
</TEXT>
</DOCUMENT>