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SEC Comment Letter for AMERICAN INTERNATIONAL GROUP, (AIG) — Nov 18, 2009

AMERICAN INTERNATIONAL GROUP, INC.
Date: Nov. 18, 2009 · CIK: 0000005272 · Accession: 0000000000-09-065369

AI Filing Summary & Sentiment

Referenced dates: October 29, 2009

Date
November 18, 2009
Author
Not clearly detected
Form
UPLOAD
Company
AMERICAN INTERNATIONAL GROUP, INC.

Letter

Via Facsimile and U.S. Mail Mail Stop 4720 November 18, 2009 Robert Benmosche President and Chief Executive Officer American Interna tional Group, Inc. 70 Pine Street New York, New York 10270

Re: American International Group, Inc. Form 8-K filed October 23, 2009 File No. 1-8787

Dear Mr. Benmosche: We have reviewed your response dated November 9, 2009 to our comment letter dated October 29, 2009 and have the followi ng comment. If you disagree, we will consider your explanation as to why our comm ent 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 re view 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 Director s or Certain Officers; Electio n of Directors; Appointment of Certain Officers; Compensatory Arrangements of Certain Officers.

1. We note your response to our prior comme nt 1. Please acknowledge that once a final determination is made you will file a Form 8-K to describe any material amendments to the current compensation arrangements. While we are not looking for the full Item 402 disclosure, we believe that if the changes described in the initial Determination Memorandum were to become final, such changes would constitute a material amendment to th e current compensation arrangements.

* * * *

Robert Benmosche American Interna tional Group, Inc. November 18, 2009 Page 2 You may contact Sebastian Gomez Aber o 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, Secret ary & Deputy General Counsel

Show Raw Text
Via Facsimile and U.S. Mail Mail Stop 4720                                                                                                  November 18, 2009  Robert Benmosche President and Chief Executive Officer American Interna tional Group, Inc.
70 Pine Street New York, New York 10270

Re:  American International Group, Inc.
Form 8-K filed October 23, 2009 File No. 1-8787

Dear Mr. Benmosche:
We have reviewed your response dated November 9, 2009 to our comment letter
dated October 29, 2009 and have the followi ng comment.  If you disagree, we will
consider your explanation as to why our comm ent 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 re view 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 Director s or Certain Officers; Electio n of Directors; Appointment
of Certain Officers; Compensatory Arrangements of Certain Officers.

1. We note your response to our prior comme nt 1.  Please acknowledge that once a
final determination is made you will file  a Form 8-K to describe any material
amendments to the current compensation arrangements.  While we are not looking
for the full Item 402 disclosure, we believe that if the changes described in the initial Determination Memorandum were to  become final, such changes would
constitute a material amendment to th e current compensation arrangements.

* * * *

Robert Benmosche
American Interna tional Group, Inc.
November 18, 2009 Page 2
You may contact Sebastian Gomez Aber o 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, Secret ary & Deputy General Counsel