Canadian Imperial Bank of Commerce/CAN – ‘40-F’ for 10/31/02 – ‘EX-8’

On:  Wednesday, 1/15/03, at 1:38pm ET   ·   For:  10/31/02   ·   Accession #:  1206774-3-20   ·   File #:  1-14678

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Annual Report by a Canadian Issuer   —   Form 40-F
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 40-F        Annual Report by a Canadian Issuer                     6     24K 
 2: EX-1        Underwriting Agreement                                 1      5K 
 3: EX-2        Plan of Acquisition, Reorganization, Arrangement,     11     42K 
                          Liquidation or Succession                              
 4: EX-3        Articles of Incorporation/Organization or By-Laws    120±   426K 
 5: EX-4        Instrument Defining the Rights of Security Holders   102±   461K 
 6: EX-5        Opinion re: Legality                                   1      8K 
 7: EX-6        Opinion re: Discount on Capital Shares                18±    72K 
 9: EX-8        Opinion re: Tax Matters                                1      8K 
 8: EX-7        Opinion re: Liquidation Preference                     1      8K 

EX-8   —   Opinion re: Tax Matters

EXHIBIT 8 - Consent Letters of Auditors                                         

 Consent of Independent Auditors

We consent to the use in this Annual Report on Form 40-F of our report dated    
November 27, 2002 on the consolidated balance sheet of Canadian Imperial Bank of
Commerce as at October 31, 2002 and the consolidated statements of income,      
changes in shareholders' equity and cash flows for the year then ended, which   
appears in the the Bank's 2002 Annual Report to Shareholders and our Comments by
Auditors on Canada-U.S. Reporting Difference which appear in this Annual Report 
on Form 40-F.                                                                   

/s/ Deloitte & Touche LLP                         /s/ PricewaterhouseCoopers LLP
-------------------------                         ------------------------------
Deloitte & Touche LLP                             PricewaterhouseCoopers LLP    
Chartered Accountants                             Chartered Accountants         
January 14, 2003                                  January 14, 2003              

 Consent of Independent Auditors

We consent to the use in this Annual Report on Form 40-F of our report dated    
November 27, 2002 on the consolidated balance sheet of Canadian Imperial Bank of
Commerce as at October 31, 2001 and the consolidated statements of income,      
changes in shareholders' equity and cash flows for each of the years in the two 
year period ended October 31, 2001, which appears in the Bank's 2002 Annual     
Report to Shareholders and our Comments by Auditors on Canada-U.S. Reporting    
Difference which appears in this Annual Report on Form 40-F.                    

/s/ PricewaterhouseCoopers LLP                                                  
------------------------------                                                  
PricewaterhouseCoopers LLP                                                      
Chartered Accountants                                                           
January 14, 2003                                                                

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘40-F’ Filing		Date		Other Filings
Filed on:		1/15/03		6-K
		1/14/03
		11/27/02
For Period End:		10/31/02		6-K
		10/31/01
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