SEC Comment Letter for AMERICAN INTERNATIONAL GROUP, (AIG) — Mar 31, 2009
AMERICAN INTERNATIONAL GROUP, INC.
Date: March 31, 2009 · CIK: 0000005272 · Accession: 0000000000-09-016288
AI Filing Summary & Sentiment
Letter
Mail Stop 6010 March 31, 2009 Mr. Edward M. Liddy Chairman and Chief Executive Officer American International Group, Inc. 70 Pine Street New York, New York 10270
Re: American International Group, Inc. Form 8-K filed March 25, 2009 File No. 1-8787
Dear Mr. Liddy:
We have reviewed your Current Report on Form 8-K filed March 25, 2009 and have the following comment. If you disagree, we will consider your explanation as to why our comment is inapplicable. Please be as detailed as necessary in your explanation. Please respond to the following comment within 10 business days. Please understand that the purpose of our review process is to assist you in your compliance with the applicable disclosure requirements and to enhance the overall disclosure in your filing. We look forward to working with you in these respects. We welcome any questions you may have about our comment or any other aspect of our review. Feel free to call us at the telephone numbers listed at the end of this letter.
Item 5.02. Departure of Directors or Certain Offi cers; Election of Directors; Appointment of Certain Officers; Compensatory Arrangements of Certain Officers.
1. Supplementally, please confirm that you intend to file a copy of Mr. Tse’s Service Agreement as an exhibit to your next quarterly report on Form 10-Q for the quarter ending March 31, 2009.
* * * *
In connection with responding to our comment, please provide, in writing, a statement from the company acknowledging that: • the company is responsible for the adequacy and accuracy of the disclosure in the filing;
• staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and
Edward M. Liddy American International Group, Inc. March 31, 2009 Page 2 • the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. In addition, please be advised that the Division of Enforcement has access to all information you provide to the staff of the Division of Corporation Finance in our review of your filing or in response to our comments on your filing. You may contact Sebastian Gomez Abero at (202) 551-3578 or me at (202) 551-3715 with any questions.
S i n c e r e l y , J e f f r e y P . R i e d l e r A s s i s t a n t D i r e c t o r cc: Kathleen E. Shannon Senior Vice President, Secretary & Deputy General Counsel
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Mail Stop 6010
March 31, 2009
Mr. Edward M. Liddy Chairman and Chief Executive Officer American International Group, Inc. 70 Pine Street New York, New York 10270
Re: American International Group, Inc.
Form 8-K filed March 25, 2009 File No. 1-8787
Dear Mr. Liddy:
We have reviewed your Current Report on Form 8-K filed March 25, 2009 and have the
following comment. If you disagree, we will consider your explanation as to why our comment is inapplicable. Please be as detailed as necessary in your explanation. Please respond to the following comment within 10 business days.
Please understand that the purpose of our review process is to assist you in your
compliance with the applicable disclosure requirements and to enhance the overall disclosure in your filing. We look forward to working with you in these respects. We welcome any questions you may have about our comment or any other aspect of our review. Feel free to call us at the telephone numbers listed at the end of this letter.
Item 5.02. Departure of Directors or Certain Offi cers; Election of Directors; Appointment of
Certain Officers; Compensatory Arrangements of Certain Officers.
1. Supplementally, please confirm that you intend to file a copy of Mr. Tse’s Service Agreement as an exhibit to your next quarterly report on Form 10-Q for the quarter ending March 31, 2009.
* * * *
In connection with responding to our comment, please provide, in writing, a statement
from the company acknowledging that:
• the company is responsible for the adequacy and accuracy of the disclosure in the filing;
• staff comments or changes to disclosure in response to staff comments do not foreclose
the Commission from taking any action with respect to the filing; and
Edward M. Liddy
American International Group, Inc.
March 31, 2009 Page 2
• the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. In addition, please be advised that the Division of Enforcement has access to all
information you provide to the staff of the Division of Corporation Finance in our review of your filing or in response to our comments on your filing.
You may contact Sebastian Gomez Abero at (202) 551-3578 or me at (202) 551-3715
with any questions.
S i n c e r e l y , J e f f r e y P . R i e d l e r A s s i s t a n t D i r e c t o r cc: Kathleen E. Shannon
Senior Vice President, Secretary & Deputy General Counsel