What is the main purpose of this amended 8-K filing?

This filing is an amendment to a previous Form 8-K and primarily serves to provide additional consent and awareness letters from Deloitte & Touche LLP, the independent auditor for Bear Stearns. These documents are necessary to incorporate Deloitte & Touche's audit reports on Bear Stearns' financial statements into JPMorgan Chase's registration statements related to the proposed merger.

Does this filing contain new financial information about JPMorgan Chase or Bear Stearns?

No, this filing does not introduce new core financial statements or operating results. It is focused on the procedural and documentation aspects related to the audit of Bear Stearns' financials, specifically the consents from their auditor, Deloitte & Touche LLP, required for regulatory filings concerning the acquisition.

What specific changes were made by this amendment?

The amendment adds new exhibits, namely a consent letter (Exhibit 99.7) and an awareness letter (Exhibit 99.8) from Deloitte & Touche LLP. It also deletes a specific sentence from the previous filing's section on Financial Statements and Exhibits (Item 9.01), ensuring accuracy in the documentation provided.

How does this amendment impact the proposed Bear Stearns acquisition?

This amendment is a necessary regulatory step to complete the documentation for the acquisition. By securing the required consents from Bear Stearns' auditor, JPMorgan Chase can properly reference these audit reports in its SEC filings, which is crucial for the legal and financial aspects of the merger.

JPMORGAN CHASE & CO 8-K SEC Disclosure

Summary

This 8-K/A filing from JPMorgan Chase & Co. (JPM) serves as an amendment to a previous Current Report filed on April 16, 2008. The primary purpose of this amendment is to provide additional consent and awareness letters from Deloitte & Touche LLP, the independent registered public accounting firm. These documents relate to the incorporation by reference of Deloitte & Touche LLP's reports on Bear Stearns' financial statements into JPMorgan Chase's registration statements. Investors should note that this filing is procedural and concerns the audit-related documentation for the proposed acquisition of Bear Stearns. It clarifies the necessary consents from the auditors to use their reports in SEC filings related to the merger. The amendment also involves the deletion of a specific sentence from a prior filing concerning financial statements and exhibits, ensuring the accuracy and completeness of the documentation supporting the Bear Stearns transaction.

Key Highlights

1Amendment to a previous Form 8-K filed on April 16, 2008, concerning the Bear Stearns acquisition.
2Provides additional consent and awareness letters from Deloitte & Touche LLP, the independent auditor for Bear Stearns.
3These letters allow for the incorporation by reference of Deloitte & Touche's reports on Bear Stearns' financial statements into JPM's registration statements.
4The filing clarifies audit-related documentation for the proposed merger of Bear Stearns and JPMorgan Chase.
5A specific sentence from the Item 9.01 (Financial Statements and Exhibits) of the April 16, 2008 filing has been deleted.
6The amendment includes new exhibits: Consent of Deloitte & Touche LLP (Exhibit 99.7) and Letter Re: Unaudited Interim Financial Information (Exhibit 99.8).

JPMORGAN CHASE & CO 8-K/A Report, Corporate Update (May 6, 2008)

Summary

Key Highlights

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