| PROSPECTUS SUPPLEMENT | REGISTRATION NO. 333-63924 |
| (To Prospectus dated August 15, 2007) | Filed Pursuant to Rule 424(b)(3) |
300,000,000 Depositary Receipts
CP HOLDRSSM Deposit Facility
This prospectus supplement supplements information contained in the prospectus dated August 15, 2007, relating to the sale of up to 300,000,000 depositary receipts by the CP HOLDRSSM Deposit Facility.
The name, ticker symbol, share amounts and primary trading market of each company represented by a round-lot of 100 CP HOLDRS is as follows:
Name of Company | Ticker | Share Amounts | Primary Trading Market | |||
| EnCana Corporation | ECA | 136.8 | NYSE | |||
| Fording Canadian Coal Trust | FDG | 49.8 | NYSE | |||
| Canadian Pacific Railway Company | CP | 50 | NYSE |
The share amounts listed in the table above reflect all previous stock splits, dividends and business combination transactions.
The date of this prospectus supplement is March 31, 2008.