SEC Comment Letter for AMERICAN INTERNATIONAL GROUP, (AIG) — Sep 7, 2010

AMERICAN INTERNATIONAL GROUP, INC.
Date: Sept. 7, 2010 · CIK: 0000005272 · Accession: 0000000000-10-051827

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AI Filing Summary & Sentiment

File numbers found in text: 001-8787

Date

August 25, 2010

Author

Joel Parker Accounting Branch Chief

Form

UPLOAD

Company

AMERICAN INTERNATIONAL GROUP, INC.

Letter

Via Facsimile and U.S. Mail August 25, 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 10-K for the Fiscal Year Ended December 31, 2009 Form 10-K/A for the Fiscal Year Ended December 31, 2009 Filed March 31, 2010 Form 10-K/A for the Fiscal Year Ended December 31, 2009 Filed August 24, 2010 Definitive Proxy Statement on Schedule 14A Filed April 12, 2010 File No. 001-8787

Dear Mr. Benmosche:

We have completed our review of your Fo rms 10-K and related filings and have no further comments at this time.

Sincerely,
Joel Parker Accounting Branch Chief

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Via Facsimile and U.S. Mail
 August 25, 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 10-K for the Fiscal Year Ended December 31, 2009  Form 10-K/A for the Fiscal Year Ended December 31, 2009
Filed March 31, 2010
 Form 10-K/A for the Fiscal Year Ended December 31, 2009
Filed August 24, 2010 Definitive Proxy Statement on Schedule 14A  Filed April 12, 2010 File No. 001-8787

Dear Mr. Benmosche:

We have completed our review of your Fo rms 10-K and related filings and have no
further comments at this time.

Sincerely,

Joel Parker  Accounting Branch Chief

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