JPMorgan Chase & Co.

270 Park Avenue

New York, New York 10017

November 1, 2013

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re:    Notice of disclosure filed in the Quarterly Report on Form 10-Q under

Section 219 of the Iran Threat Reduction and Syria Human Rights Act of 2012

and Section 13(r) of the Securities Exchange Act of 1934

Ladies and Gentlemen:

Pursuant to Section 219 of the Iran Threat Reduction and Syria Human Rights Act of 2012 and Section 13(r) of the Securities Exchange Act of 1934, as amended, notice is hereby provided that JPMorgan Chase & Co. has made disclosure pursuant to those provisions in its Quarterly Report on Form 10-Q for the quarter ended September 30, 2013, which was filed with the Securities and Exchange Commission on November 1, 2013.

Sincerely,

JPMorgan Chase & Co.

By: /s/ Anthony J. Horan                

Anthony J. Horan

Corporate Secretary