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 $3,400,000 Buffered Return Enhanced Notes Linked to a Weighted Basket Consisting of the Russell 3000® Index, the MSCI EAFE® Index and the iShares® MSCI Emerging Markets Index Fund due May 18, 2010 Tax Opinion of Sidley Austin llp relating to $6,248,000 Return
8.2 Enhanced Notes Linked to the S&P 500® Index due January 4, 2010 Tax Opinion of Sidley Austin llp relating to $1,669,000 Buffered
8.3 Equity Notes Linked to the S&P 500® Index due November 17, 2011
8.4 Tax Opinion of Sidley Austin llp relating to $5,829,000 Buffered Return Enhanced Notes Linked to the S&P 500® Index due November 17, 2011

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