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SEC Comment Letter for AMERICAN INTERNATIONAL GROUP, (AIG) — Jan 11, 2012

AMERICAN INTERNATIONAL GROUP, INC.
Date: Jan. 11, 2012 · CIK: 0000005272 · Accession: 0000000000-12-001702

AI Filing Summary & Sentiment

File numbers found in text: 001-08787

Date
January 10, 2012
Author
/s/ Joel Parker
Form
UPLOAD
Company
AMERICAN INTERNATIONAL GROUP, INC.

Letter

January 10, 2012 Via E-mail Mr. Robert H. Benmosche President and Chief Executive Officer American Internati onal Group, Inc. 180 Maiden Lane New York, New York 10038 Re: American International Group, Inc. Form 10-Q for the Quarterly Period Ended September 30, 2011 Filed November 3, 2011 File No. 001-08787

Dear Mr. Benmosche: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Joel Parker Joel Parker Accounting Branch Chief

Show Raw Text
January 10, 2012
 Via E-mail

Mr. Robert H. Benmosche President and Chief Executive Officer  American Internati onal Group, Inc.
180 Maiden Lane New York, New York 10038
Re: American International Group, Inc.
   Form 10-Q for the Quarterly Period Ended September 30, 2011
   Filed November 3, 2011
File No. 001-08787

Dear Mr. Benmosche:
 We have completed our review of your f iling.  We remind you that our comments or
changes to disclosure in res ponse to our comments do not for eclose the Commission from taking
any action with respect to the company or th e filing and the company may not assert staff
comments as a defense in any proceeding ini tiated by the Commission or any person under the
federal securities laws of the United States.  We urge all pers ons who are responsible for the
accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.
 Sincerely,
  /s/ Joel Parker
Joel Parker Accounting Branch Chief