NOTIFICATION  OF  THE  REMOVAL  FROM  LISTING  AND REGISTRATION OF THE STATED
SECURITIES

The American Stock Exchange LLC hereby notifies  the  SEC of its intention to
remove   the  entire  class  of  the  stated  securities  from  listing   and
registration  on  the  Exchange at the opening of business on October 3, 2008
pursuant to the provisions of Rule 12d2-2 (a). 17CFR240.12d2-2(a) (2)

The removal of JP Morgan  Chase  Capped Quarterly Observation Notes, maturing
September  22,  2008 is being effected  because  the  Exchange  knows  or  is
reliably informed that the entire class of this security was redeemed or paid
at maturity or retirement on September 22, 2008.

The security was suspended by the Exchange on September 22, 2008.