EX-99.8 3 dex998.txt LETTER RE: UNAUDITED INTERIM FINANCIAL INFORMATION Exhibit 99.8 Letter Re: Unaudited Interim Financial Information May 2, 2008 The Bear Stearns Companies Inc. 383 Madison Avenue New York, NY 10179 We have reviewed, in accordance with the standards of the Public Company Accounting Oversight Board (United States), the unaudited condensed consolidated interim financial information of The Bear Stearns Companies Inc. and subsidiaries for the three-month periods ended February 29, 2008 and February 28, 2007, and have issued our report dated April 14, 2008 (which report included explanatory paragraphs referring to substantial doubt about the Company's ability to continue as a going concern, and the adoption of Financial Accounting Standards Board Interpretation No. 48, Accounting for Uncertainty in Income Taxes - an interpretation of FASB Statement No. 109). As indicated in such reports, because we did not perform an audit, we expressed no opinion on that information. We are aware that our report referred to above, appearing as Exhibit No. 99.4 to JPMorgan Chase & Co.'s Current Report on Form 8-K filed on April 16, 2008, is being incorporated by reference in the following JPMorgan Chase & Co. Registration Statements: Filed on Form S-3: Filed on Form S-8: Registration Statement No. 333-14959 Registration Statement No. 033-54547 Registration Statement No. 333-19719 Registration Statement No.333-31634 Registration Statement No. 333-22437 Registration Statement No.333-31666 Registration Statement No. 333-37567 Registration Statement No.333-47350 Registration Statement No. 333-42807 Registration Statement No.333-64476 Registration Statement No. 333-52826 Registration Statement No.333-73119 Registration Statement No.333-68500 Registration Statement No.333-92217 Registration Statement No.333-116771 Registration Statement No.333-112967 Registration Statement No.333-116773 Registration Statement No.333-125827 Registration Statement No.333-116775 Registration Statement No.333-142109 Registration Statement No.333-116822 Registration Statement No.333-145108 Registration Statement No.333-117770 Registration Statement No.333-117775 Registration Statement No.333-117785 Registration Statement No.333-126750 Registration Statement No.333-128506 Registration Statement No.333-130051 Registration Statement No.333-146220 We also are aware that the aforementioned report, pursuant to Rule 436(c) under the Securities Act of 1933, is not considered a part of the Registration Statement prepared or certified by an accountant or a report prepared or certified by an accountant within the meaning of Sections 7 and 11 of that Act. /s/ Deloitte & Touche LLP New York, New York