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 Sidley Austin llp relating to $806,000 Buffered Return Enhanced Notes Linked to the iShares® MSCI Emerging Markets Index Fund due November 30, 2009
8.2 Tax Opinion of Sidley Austin llp relating to $7,162,000 Buffered Return Enhanced Notes Linked to the S&P 500® Index due November 30, 2009
8.3 Tax Opinion of Sidley Austin llp relating to $3,616,000 Buffered Return Enhanced Notes Linked to the S&P 500® Index due April 30, 2010
8.4 Tax Opinion of Sidley Austin llp relating to $702,000 Buffered Return Enhanced Notes Linked to the S&P 500® Index due April 30, 2010
8.5 Tax Opinion of Sidley Austin llp relating to $1,703,000 Buffered Return Enhanced Notes Linked to the MSCI EAFE® Index due April 30, 2010
8.6 Tax Opinion of Sidley Austin llp relating to $5,179,000 Principal Protected Asset Allocation Notes Linked to the Performance of the Best Performing of the Three Reference Portfolios Each Comprised of Four Asset Classes: (1) a Weighted Basket of the British Pound Sterling, the European Union Euro and the Japanese Yen Relative to the U.S. Dollar, (2) the Dow Jones - AIG Commodities IndexSM,
(3) the JPMorgan GBI Global Bond Total Return Index Hedged into U.S. Dollars and (4) a Weighted Basket of the S&P 500® Index, the Dow Jones EURO STOXX 50® Index and the Nikkei 225 Index due October 31, 2013
8.7 Tax Opinion of Sidley Austin llp relating to $3,892,000 Principal Protected Asset Allocation Notes Linked to the Performance of the Best Performing of the Three Reference Portfolios Each Comprised of Four Asset Classes: (1) a Weighted Basket of the British Pound Sterling, the European Union Euro and the Japanese Yen Relative to the U.S. Dollar, (2) the Dow Jones - AIG Commodities IndexSM,
(3) the JPMorgan GBI Global Bond Total Return Index Hedged into U.S. Dollars and (4) a Weighted Basket of the S&P 500® Index, the Dow Jones EURO STOXX 50® Index and the Nikkei 225 Index due October 31, 2014
8.8 Tax Opinion of Sidley Austin llp relating to $299,000 Index Basket Knock-Out Notes Linked to an Equally Weighted Basket Consisting of the S&P 500® Index, the Nikkei 225 Index and the Dow Jones EURO STOXX 50® Index due October 31, 2011
8.9 Tax Opinion of Sidley Austin llp relating to $10,000 Index Basket Knock-Out Notes Linked to an Equally Weighted Basket Consisting of the S&P 500® Index, the Nikkei 225 Index and the Dow Jones EURO STOXX 50® Index due October 31, 2011
8.10 Tax Opinion of Sidley Austin llp relating to $223,000 Principal Protected Dual Directional Notes Linked to the Performance of an Equally Weighted Basket of Four Currencies Relative to the U.S.

Dollar due October 31, 2011 8.11 Tax Opinion of Sidley Austin llp relating to $200,000 Principal Protected Dual Directional Notes Linked to the Performance of an Equally Weighted Basket of Four Currencies Relative to the U.S. Dollar due October 31, 2011 8.12 Tax Opinion of Sidley Austin llp relating to $ 1,060,000 Principal Protected Notes Linked to an Equally Weighted Basket Consisting of the S&P 500® Index and the MSCI EAFE® Index due October 30, 2015
8.13 Tax Opinion of Sidley Austin llp relating to $1,500,000 Principal Protected Notes Linked to a Weighted Basket Consisting of the S&P 500® Index and the MSCI EAFE® Index due October 30, 2015
8.14 Tax Opinion of Sidley Austin llp relating to $3,033,600 Principal Protected Notes linked to a Multi-Asset Portfolio due October 31, 2013

---