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SEC Comment Letter for AMERICAN INTERNATIONAL GROUP, (AIG) — Oct 12, 2010

AMERICAN INTERNATIONAL GROUP, INC.
Date: Oct. 12, 2010 · CIK: 0000005272 · Accession: 0000000000-10-059768

AI Filing Summary & Sentiment

File numbers found in text: 001-8787

Date
October 12, 2010
Author
Jeffrey Riedler
Form
UPLOAD
Company
AMERICAN INTERNATIONAL GROUP, INC.

Letter

Re: American International Group, Inc. Form 8-K Filed on October 4, 2010 File No. 001-8787 Dear Mr. Benmosche: We have reviewed your filing and have the following comment. In our comment we ask you to provide us with information so we may better understa nd your disclosure. Please respond to this letter within te n business days by providing the requested information or by advising us when you will prov ide the requested information. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing the information you provide in response to this comment, we may have additional comments. General

October 12, 2010

Mr. Robert H. Benmosche President and Chief Executive Officer American Internati onal Group, Inc. 70 Pine Street New York, New York 10270

1. Supplementally, please provide us with copies of the “Seller Disclosure Letter” and the “Acquiror Disclosure Letter.” We urge all persons who are responsible for th e accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable Exchange Act rules requir e. Since the company and its management are in possession of all facts relating to a company’s disclosure, they are responsible for the accuracy and adequacy of the disclosures they have made. In responding to our comment, please provide a written statement from the company acknowledging that: • the company is responsible for the adequacy and accuracy of the disclo sure in the filing;

Robert H. Benmosche American Interna tional Group, Inc. October 12, 2010 Page 2

• 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

• the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federa l securities laws of the United States.

Please contact Sebastian Gomez Abero at (202) 551-3578 or me at (202) 551-3715 with any questions. Sincerely, Jeffrey Riedler Assistant Director

Show Raw Text
October 12, 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 October 4, 2010 File No. 001-8787
 Dear Mr. Benmosche:
 We have reviewed your filing and have the following comment.  In our comment we ask
you to provide us with information so we may better understa nd your disclosure.
 Please respond to this letter within te n business days by providing the requested
information or by advising us when you will prov ide the requested information.  If you do not
believe our comment applies to your facts and circumstances, please tell us why in your response.
 After reviewing the information you provide in  response to this comment, we may have
additional comments.               General

1. Supplementally, please provide us with copies of the “Seller Disclosure Letter” and the
“Acquiror Disclosure Letter.”  We urge all persons who are responsible for th e accuracy and adequacy of the disclosure
in the filing to be certain that the filing include s the information the Securities Exchange Act of
1934 and all applicable Exchange Act rules requir e.  Since the company and its management are
in possession of all facts relating to a company’s disclosure, they are responsible for the accuracy
and adequacy of the disclosures they have made.
 In responding to our comment, please provide a written statement from the company
acknowledging that:
• the company is responsible for the adequacy and accuracy of the disclo sure in the filing;

Robert H. Benmosche American Interna tional Group, Inc.
October 12, 2010 Page 2

• 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

• the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federa l securities laws of  the United States.

Please contact Sebastian Gomez Abero at (202) 551-3578 or me at (202) 551-3715 with
any questions.
Sincerely,
       Jeffrey Riedler
Assistant Director