TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo June 15, 2023 Victor G. Dodig President and Chief Executive Officer Canadian Imperial Bank of Commerce 81 Bay Street, CIBC Square Toronto, Ontario, Canada M5J 0E7 Re: Canadian Imperial Bank of Commerce Registration Statement on Form F-3 Filed June 6, 2023 File No. 333-272447 Dear Victor G. Dodig: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Madeleine Mateo at 202-551-3465 with any questions. Sincerely, Division of Corporation Finance Office of Finance cc: Edward S. Best, Esq.