SEC Comment Letter for AMERICAN INTERNATIONAL GROUP, (AIG) — Mar 3, 2010
AMERICAN INTERNATIONAL GROUP, INC.
Date: March 3, 2010 · CIK: 0000005272 · Accession: 0000000000-10-012094
AI Filing Summary & Sentiment
File numbers found in text: 001-8787
Letter
Via Facsimile and U.S. Mail Mail Stop 4720 March 3, 2010 Mr. Robert H. Benmosche President and Chief Executive Officer American Internati onal Group, Inc. 70 Pine Street New York, New York 10270 Re: American International Group, Inc. Form 8-K filed on February 8, 2010 File No. 001-8787
Dear Mr. Benmosche:
We have reviewed your March 1, 20 10 response to our February 8, 2010 comment letter and have the following comment . In our comment, we ask you to provide us with information to better understand your disclosure. After reviewing the information provided, we may raise additional comments and/or request that you amend your filing. 1. We note your response to our prior comment 2. We believe that when you file the execution copy of the Letter Agreement as an exhibit to your Quarterly Report on Form 10-Q for the fiscal quarter ending March 31, 2010, you will need to also file a copy of the performance metrics referenced in the Letter Agreement. To the extent the performance metrics are not se t forth in a formal document, you should file a written description of the performance metrics. See Item 601(b)(10)(iii) of Regulation S-K. Please acknowledge that your Form 10-Q for the quarter ending March 31, 2010 will include as an exhi bit a document with the performance metrics.
* * * *
Please respond to this comment within 10 business days or tell us when you will provide us with a response. Please furnish a letter that keys your response to our comment and provide the request ed information. Detailed le tters greatly facilitate our review. Please furnish your letter on EDGAR under the form type label CORRESP.
Mr. Robert H. Benmosche American Interna tional Group, Inc. March 3, 2010 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
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Via Facsimile and U.S. Mail Mail Stop 4720 March 3, 2010 Mr. Robert H. Benmosche President and Chief Executive Officer American Internati onal Group, Inc.
70 Pine Street New York, New York 10270
Re: American International Group, Inc.
Form 8-K filed on February 8, 2010
File No. 001-8787
Dear Mr. Benmosche:
We have reviewed your March 1, 20 10 response to our February 8, 2010
comment letter and have the following comment . In our comment, we ask you to provide
us with information to better understand your disclosure. After reviewing the information provided, we may raise additional comments and/or request that you amend your filing.
1. We note your response to our prior comment 2. We believe that when you file the
execution copy of the Letter Agreement as an exhibit to your Quarterly Report on
Form 10-Q for the fiscal quarter ending March 31, 2010, you will need to also file
a copy of the performance metrics referenced in the Letter Agreement. To the extent the performance metrics are not se t forth in a formal document, you should
file a written description of the performance metrics. See Item 601(b)(10)(iii) of
Regulation S-K. Please acknowledge that your Form 10-Q for the quarter ending
March 31, 2010 will include as an exhi bit a document with the performance
metrics.
* * * *
Please respond to this comment within 10 business days or tell us when you will
provide us with a response. Please furnish a letter that keys your response to our
comment and provide the request ed information. Detailed le tters greatly facilitate our
review. Please furnish your letter on EDGAR under the form type label CORRESP.
Mr. Robert H. Benmosche
American Interna tional Group, Inc.
March 3, 2010 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