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
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File numbers found in text: 333-294072
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<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>