NOTIFICATION  OF  THE  REMOVAL  FROM  LISTING  AND REGISTRATION OF THE STATED
SECURITIES

The American Stock Exchange LLC hereby notifies  the  SEC of its intention to
remove   the  entire  class  of  the  stated  securities  from  listing   and
registration  on  the  Exchange  at the opening of business on March 27, 2008
pursuant to the provisions of Rule 12d2-2 (a). 17CFR240.12d2-2(a) (2)

The removal of JP Morgan Chase Market  Participation  Notes  on  the  S&P 500
Index,  maturing  March 12, 2008 is being effected because the Exchange knows
or is reliably informed  that  the entire class of this security was redeemed
or paid at maturity or retirement on March 12, 2008.

The security was suspended by the Exchange on March 13, 2008.