8-K 1 dp09352_8k.htm
 
 
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC  20549
 
__________
 

FORM 8-K
 
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934

 
Date of report (Date of earliest event reported): March 28, 2008
 
JPMORGAN CHASE & CO.
(Exact Name of Registrant
as Specified in Charter)
 
 
DELAWARE
  
 
(State or Other Jurisdiction of Incorporation)
  
 
001-05805
  
13-2624428
(Commission File Number)
  
(IRS Employer Identification No.)
 
270 Park Avenue,
New York, NY
  
10017
(Address of Principal Executive Offices)
  
(Zip Code)
 
     
Registrant’s telephone number, including area code: (212) 270-6000
 
 
 
________________________________
 
Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):
 
  o
Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
  o
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
  o
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
  o
Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

 
 
Item 9.01.       Financial Statements and Exhibits
 
(d)     Exhibits
 
The following Exhibits are incorporated by reference into the Registration Statement on Form S-3ASR (333-130051) of JPMorgan Chase & Co. (the “Registrant”) as exhibits thereto and are filed as part of this Current Report.
 
8.1
Tax Opinion of Davis Polk & Wardwell relating to Notes Linked to a Weighted Basket of Three Buffered Return Enhanced Components, Consisting of the Dow Jones EURO STOXX 50® Index, the FTSE™ 100 Index and the TOPIX® Index due April 14, 2009
8.2
Tax Opinion of Davis Polk & Wardwell relating to Buffered Return Enhanced Notes Linked to the S&P 500® Index due April 14, 2009
8.3
Tax Opinion of Davis Polk & Wardwell relating to Buffered Return Enhanced Notes Linked to a Basket Consisting of the AMEX Hong Kong 30 Index, the FTSE/Xinhua China 25 Index, the Korea Stock Price Index 200, the MSCI Singapore Index and the MSCI Taiwan Index due April 14, 2009
8.4
Tax Opinion of Davis Polk & Wardwell relating to 7.65% (equivalent to 15.30% per annum) Reverse Exchangeable Notes due October 2, 2008 Linked to the Least Performing Common Stock of Altria Group, Inc., E. I. du Pont de Nemours and Company, The Coca-Cola Company, 3M Corporation and Hansen Natural Corporation

 
2

 
SIGNATURE
 
Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
 
 
JPMORGAN CHASE & CO.
(Registrant)
  
     
     
 
By:
/s/ Neila B. Radin
  
         
   
Name:
Neila B. Radin
  
   
Title:
Senior Vice President
  

 
Dated: April 1, 2008
 

3
 
EXHIBIT INDEX
 
 
Exhibit Number
 
Description
8.1
Tax Opinion of Davis Polk & Wardwell relating to Notes Linked to a Weighted Basket of Three Buffered Return Enhanced Components, Consisting of the Dow Jones EURO STOXX 50® Index, the FTSE™ 100 Index and the TOPIX® Index due April 14, 2009
8.2
Tax Opinion of Davis Polk & Wardwell relating to Buffered Return Enhanced Notes Linked to the S&P 500® Index due April 14, 2009
8.3
Tax Opinion of Davis Polk & Wardwell relating to Buffered Return Enhanced Notes Linked to a Basket Consisting of the AMEX Hong Kong 30 Index, the FTSE/Xinhua China 25 Index, the Korea Stock Price Index 200, the MSCI Singapore Index and the MSCI Taiwan Index due April 14, 2009
8.4
Tax Opinion of Davis Polk & Wardwell relating to 7.65% (equivalent to 15.30% per annum) Reverse Exchangeable Notes due October 2, 2008 Linked to the Least Performing Common Stock of Altria Group, Inc., E. I. du Pont de Nemours and Company, The Coca-Cola Company, 3M Corporation and Hansen Natural Corporation
 
 
4