SEC Comment Letter for AMERICAN INTERNATIONAL GROUP, (AIG) — Dec 3, 2007
AMERICAN INTERNATIONAL GROUP, INC.
Date: Dec. 3, 2007 · CIK: 0000005272 · Accession: 0000000000-07-058612
AI Filing Summary & Sentiment
File numbers found in text: 001-08787
Referenced dates: October 26, 2007
Letter
Mail Stop 6010 December 3, 2007
Martin J. Sullivan Chief Executive Officer American Interna tional Group, Inc. 70 Pine Street New York, NY 10270 Re: American International Group, Inc. Definitive Proxy Statement Filed April 6, 2007 File No. 001-08787 Dear Mr. Sullivan: We have reviewed your response letter dated October 26, 2007 and have the following comments. Please respond to our comments by December 17, 2007 or tell us by that time when you will provide us with a response. If the comments request revised disclosure in future filings, please confir m in writing that you will comply with the comments in your future filings and also ex plain to us how you intend to comply. We welcome any questions you may have about our comments or any other aspect of our review. 1. We note your response to prior comment 3. Although it is clear from the disclosure that you have pointed to in your respon se that your compensation programs are designed to take a balanced approach to short-term and long-term performance and to different types of long- term performance, it is not clear from your disclosure how the valu e of each of the amounts pa id or awarded under the various elements of your compensation program affect deci sions regarding the other elements of your compensation programs. Please discuss and analyze in your future filings how amounts paid or awarded under one element of your compensation program affected amounts paid or awarded under the other elements of your compensation program. Refer to Item 402(b)(1)(vi) of Regulation S-K.
American Interna tional Group, Inc. December 3, 2007 Page 2 If you have any questions, pleas e contact me at (202) 551-3635. S i n c e r e l y , T i m B u c h m i l l e r S e n i o r A t t o r n e y
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Mail Stop 6010
December 3, 2007
Martin J. Sullivan
Chief Executive Officer American Interna tional Group, Inc.
70 Pine Street New York, NY 10270
Re: American International Group, Inc. Definitive Proxy Statement
Filed April 6, 2007
File No. 001-08787
Dear Mr. Sullivan:
We have reviewed your response letter dated October 26, 2007 and have the
following comments. Please respond to our comments by December 17, 2007 or tell us
by that time when you will provide us with a response. If the comments request revised disclosure in future filings, please confir m in writing that you will comply with the
comments in your future filings and also ex plain to us how you intend to comply. We
welcome any questions you may have about our comments or any other aspect of our review. 1. We note your response to prior comment 3. Although it is clear from the
disclosure that you have pointed to in your respon se that your compensation
programs are designed to take a balanced approach to short-term and long-term
performance and to different types of long- term performance, it is not clear from
your disclosure how the valu e of each of the amounts pa id or awarded under the
various elements of your compensation program affect deci sions regarding the
other elements of your compensation programs. Please discuss and analyze in your future filings how amounts paid or awarded under one element of your
compensation program affected amounts paid or awarded under the other elements of your compensation program. Refer to Item 402(b)(1)(vi) of Regulation S-K.
American Interna tional Group, Inc.
December 3, 2007 Page 2
If you have any questions, pleas e contact me at (202) 551-3635.
S i n c e r e l y , T i m B u c h m i l l e r S e n i o r A t t o r n e y