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Correspondence · June 2011

JPMorgan Chase internal emails, mostly redacted, June 2011

Redacted internal JPMorgan Private Bank emails among employees about a mid-year accomplishments document and credit-related items, filed as an exhibit.Machine-written summary

EXHIBIT 78 FILED UNDER SEAL

From: Reda, Christina M VOCORPEXCHANGE/OU=EXCHANGE ADMINISTRATIVE GROUP (FYDIBONF23SPDLT)/CN=RECIPIENTS/CN=W0679801 Sent: 6/29/2011 1:03:30 PM To: McGraw, Subject: Attachments: Toni 1H2011 1- oc.zip

TOM.

Please find revised version of your mid-year accomplishments attached with this transaction added. Note that there are some yellow highlighted words towards the end of the document which indicate the spelling may be off. Please let me know if you would like any additions/changes.

Christina

Christina M. Reda Private Bank at J.P. I Advice Lab 270 Park Avenue, 26thi llog I New York. NY 10017 Telephone: (212) 464-0789 Email: christina.m.reda@jumorgan.com

original messa e From: McGraw, sent: Tuesday, June 28, 2011 4:59 PM To: Reda, Christina M Cc: Racanelli Janine A. Subject:

Christina - i have a number of credit related ex i ri . .le-‘k a d hic resent one to m mid- ear as an exam le. It’s

Tom

** ****** *** ***** ************ ********************* * ************* ******************************** ****** **

IRS Circular 230 Disclosure: JPMorgan chase & Co. and its affiliates do not provide tax advice. Accordingly, any discussion of u.s. tax matters contained herein (including any attachments) is not intended or written to be used, and cannot be used, in connection with the promotion, marketing or recommendation by anyone unaffiliated with JPMorgan Chase & Co. of any of the matters addressed herein or for the purpose of avoiding U.S. taxrelated penalties.

Original a e From: McGraw, Sent: Tuesday, M728, 2011 4:S3 PM To: Dumont, Judith 0 Cc: Grimes. hn M. Louis M; Subject: , Eugene T; Mandelbaum, Joshua 14; Zimmermann,

Redacted - Privileged

Redacted - Privileged

Tom

IRS Circular 230 Disclosure:

JPMorgan Chase & Co. and its affiliates do not provide tax advice. Accordingly, any discussion of U.S. tax matters contained herein (including any attachments) is not intended or written to be used, and cannot be used, in connection with the promotion, marketing or recommendation by anyone unaffiliated with JPMorgan Chase & Co. of any of the matters addressed herein or for the purpose of avoiding U.S. tax-related penalties.

From: Grimes, John M Sent: Monday, June 27, 2011 1:10 PM To: [REDACTED], Louis M; [REDACTED], Eugene T Cc: Archer, Richard; Dumont, Judith O; Seaborn, Neal A; McGraw, [REDACTED]; Bleicher, Kimberly M; Mandelbaum, Joshua M; Zimmermann, [REDACTED] G

Lou,

John

John M. Grimes JPMorgan Chase & Co. 1 Chase Manhattan Plaza, Floor 59 New York, NY 10005 Tel: (212) 552-4789 Fax: (212) 552-4902 john.m.grimes@jpmchase.com

IRS Circular 230 Disclosure:

JPMorgan Chase & Co. and its affiliates do not provide tax advice. Accordingly, any discussion of U.S. tax matters contained herein (including any attachments) is not intended or written to be used, and cannot be used, in connection with the promotion, marketing or recommendation by anyone unaffiliated with JPMorgan Chase & Co. of any of the matters addressed herein or for the purpose of avoiding U.S. tax-related penalties.

----- Original Message -----

From: [REDACTED], Louis M To: Grimes, John M; [REDACTED], Eugene T Cc: Archer, Richard; Dumont, Judith O; [REDACTED], Louis M; Seaborn, Neal A; McGraw, [REDACTED]; Bleicher, Kimberly M; Mandelbaum, Joshua M; Zimmermann, [REDACTED] G; [REDACTED], Eugene T Sent: Mon Jun 27 09:44:55 2011

John/Gene,

Thank you,

Louis M. [REDACTED] CFP® Executive Director 270 Park Avenue, Floor 19 New York, NY 10017

212-464-0494 (phone) 212-464-0403 (fax)

From: [REDACTED] Sent: Monday, June 27, 2011 9:40 AM To: [REDACTED], Louis M

Sent from my Verizon Blackberry

IRS Circular 230 Notice: Any tax advice provided herein is not intended or written to be used, and cannot be used for, the purpose of a) avoiding penalties the IRS and others may impose on the taxpayer, or b) promoting, marketing or recommending to another party any tax related matters.

----- Original Message ----- From: [REDACTED], Louis M < [REDACTED]_louis@jpmorgan.com> To: [REDACTED] Sent: Mon Jun 27 09:31:01 2011

Regards, Lou

Louis M. [REDACTED] CFP® Executive Director 270 Park Avenue, Floor 19 New York, NY 10017

212-464-0494 (phone) 212-464-0403 (fax)

From: [REDACTED] Sent: Friday, June 24, 2011 11:52 AM To: Romano, Louis M

Regards,

IRS Circular 230 Notice: Any tax advice provided herein is not intended or written to be used, and cannot be used for, the purpose of a) avoiding penalties the IRS and others may impose on the taxpayer, or b) promoting, marketing or recommending to another party any tax related matters.

From: [Redacted] Sent: Thursday, June 23, 2011 8:31 PM To: ‘[Redacted] pmorgan.com’ Subject: [Redacted]

Lou,

IRS Circular 230 Notice: Any tax advice provided herein is not intended or written to be used, and cannot be used for, the purpose of a) avoiding penalties the IRS and others may impose on the taxpayer, or b) promoting, marketing or recommending to another party any tax related matters.

original message

From:

To:

Sent: Thu Jun 23 20:22:57 2011

subject:

From:

Sent: Thursday, June 23, 2011 11:46 AM

To:

Subject:

IRS Circular 230 Notice: Any tax advice provided herein is not intended or written to be used, and cannot be used for, the purpose of a) avoiding penalties the IRS and others may impose on the taxpayer, or b) promoting, marketing or recommending to another party any tax related matters.

This message contains PRIVILEGED AND CONFIDENTIAL INFORMATION intended solely for the use of the addressee(s) named above. Any disclosure, distribution, copying or use of the information by others is strictly prohibited. If you have received this message in error, please notify the sender by immediate reply and delete the original message. Thank you.

This email is confidential and subject to important disclaimers and conditions including on offers for the purchase or sale of securities, accuracy and completeness of information, viruses, confidentiality, legal privilege, and legal entity disclaimers, available at http://www.jpmorgan.com/pages/disclosures/email.

JPMorgan Chase internal emails, mostly redacted, June 2011

Emails and letters

Redacted internal JPMorgan Private Bank emails among employees about a mid-year accomplishments document and credit-related items, filed as an exhibit.

Court Records: U.S. Virgin Islands v. JPMorgan Chase (S.D.N.Y. 1:22-cv-10904) · June 2011

EXHIBIT 78 FILED UNDER SEAL From: Reda, Christina M VOCORPEXCHANGE/OU=EXCHANGE ADMINISTRATIVE GROUP (FYDIBONF23SPDLT)/CN=RECIPIENTS/CN=W0679801 Sent: 6/29/2011 1:03:30 PM To: McGraw, Subject: Attachments: Toni 1H2011 1- oc.zip TOM. Please find revised version of your mid-year accomplishments attached with this transaction added. Note that there are some yellow highlighted words towards the end of the document which indicate the spelling may be off. Please let me know if you would like any additions/changes. Christina Christina M. Reda Private Bank at J.P. I Advice Lab 270 Park Avenue, 26thi ll…