Summary of J P MORGAN CHASE & CO

Item 8.01-Other Events
On May 30, 2008, BSC Merger Corporation, a wholly-owned subsidiary of JPMorgan Chase & Co. merged with The Bear Stearns Companies, Inc. ("Bear Stearns") pursuant to the Agreement and Plan of Merger, dated as of March 16, 2008, as amended March 24, 2008, and Bear Stearns became a wholly-owned subsidiary of JPMorgan Chase ("the merger"). As a result of the merger, each outstanding share of Bear Stearns common stock was converted into the right to receive 0.21753 shares of JPMorgan Chase common stock. The merger was accounted for using the purchase method of accounting under U.S. generally accepted accounting principles.
Unaudited pro forma combined financial information for the nine months ended September 30, 2008, and the year ended December 31, 2007, presenting the results of operations of the Firm as they may have appeared if the merger had been completed on January 1, 2007, is set forth in this Form 8-K.

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Item 9.01 Financial Statements and Exhibits

(d) Exhibits

Exhibit Number      Description of Exhibit

99.1                Unaudited pro forma combined financial information for the nine
                    months ended September 30, 2008, and the year ended December 31, 2007

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