EX-15 3 corpq12015exhibit15.htm EXHIBIT 15 CORP Q1 2015 Exhibit 15

Exhibit 15

May 5, 2015

Securities and Exchange Commission 100 F Street, N.E.
Washington, DC 20549
Re:    JPMorgan Chase & Co.
Registration Statements on Form S-3
(No. 333-199966)
(No. 333-191692)
Registration Statements on Form S-8
(No. 333-185584)
(No. 333-185582)
(No. 333-185581)
(No. 333-175681)
(No. 333-158325)
(No. 333-150208)
(No. 333-145108)
(No. 333-142109)
(No. 333-125827)
(No. 333-112967)
(No. 333-64476)

We are aware that our report dated May 5, 2015 on our review of the consolidated balance sheet of JPMorgan Chase & Co. and its subsidiaries (the “Firm”) as of March 31, 2015 and the related consolidated statements of income, comprehensive income, consolidated statements of changes in stockholders' equity and cash flows for the three-month periods ended March 31, 2015 and March 31, 2014, included in the Firm's Quarterly Report on Form 10-Q for the period ended March 31, 2015 is incorporated by reference in the registration statements referred to above. Pursuant to Rule 436(c) under the Securities Act of 1933, such report should not be considered a part of such registration statements, and is not a report within the meaning of Sections 7 and 11 of that Act.

Very truly yours,

PricewaterhouseCoopers LLP, 300 Madison Avenue, New York, NY 10017