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SEC Comment Letter for AMERICAN INTERNATIONAL GROUP, (AIG) — May 9, 2012

AMERICAN INTERNATIONAL GROUP, INC.
Date: May 9, 2012 · CIK: 0000005272 · Accession: 0000000000-12-024184

AI Filing Summary & Sentiment

File numbers found in text: 001-08787

Date
May 9, 2012
Author
/s/ Jeffrey P. Riedler
Form
UPLOAD
Company
AMERICAN INTERNATIONAL GROUP, INC.

Letter

May 9, 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-K for the Fiscal Year Ended December 31, 2011 Filed on February 23, 2012 File No. 001-08787

Dear Mr. Benmosche: We have reviewed your April 18, 2012 respons e to our April 5, 2012 letter and have the following comment. Please respond to this letter within 10 business days by providing us the requested information or by advising us when you will provide the requested response. If you do not believe the comment applies to your facts and circumstances, please tell us why in your response. Please furnish us a letter on EDGAR under the form type label CORRESP that keys your response to our comment.

After reviewing the information provided, we may raise additional comments and/or request that you amend your filing.

Risk Factors

If we are unable to maintain the availability of our electronic data systems and safeguard the security of our data…, page 41

1. In response to our prior comment 2, you state that you have experien ced threats to your data and systems, including malware and computer virus attacks, unauthorized access, systems failures and disruptions. In order to pla ce the risks described in this risk factor in an appropriate context, please expand your risk factor to state that you have experienced threats to your data and systems, incl uding malware and computer virus attacks, unauthorized access, systems failures and disruptions.

Robert H. Benmosche American Interna tional Group, Inc. May 9, 2012 Page 2

You may contact Jennifer Rieg el, Special Counsel, at (202) 551-3575 or me at (202) 551- 3715 with any questions on the comment.

Sincerely,
/s/ Jeffrey P. Riedler

Show Raw Text
May 9, 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-K for the Fiscal Year Ended December 31, 2011
   Filed on February 23, 2012
File No. 001-08787

Dear Mr. Benmosche:
 We have reviewed your April 18, 2012 respons e to our April 5, 2012 letter and have the
following comment.
 Please respond to this letter within 10 business days by providing us the requested
information or by advising us when you will provide the requested response.  If you do not believe the comment applies to your facts and circumstances, please tell us why in your
response.  Please furnish us a letter on EDGAR under the form type label CORRESP that keys
your response to our comment.

After reviewing the information provided, we may raise additional comments and/or
request that you amend your filing.

Risk Factors

If we are unable to maintain the availability of  our electronic data systems and safeguard the
security of our data…, page 41

1. In response to our prior comment 2, you state that you have experien ced threats to your
data and systems, including malware and computer virus attacks, unauthorized access, systems failures and disruptions. In order to pla ce the risks described in this risk factor in
an appropriate context, please expand your risk  factor to state that you have experienced
threats to your data and systems, incl uding malware and computer virus attacks,
unauthorized access, systems failures and disruptions.

Robert H. Benmosche American Interna tional Group, Inc.
May 9, 2012 Page 2

 You may contact Jennifer Rieg el, Special Counsel, at (202)  551-3575 or me at (202) 551-
3715 with any questions on the comment.

Sincerely,

 /s/ Jeffrey P. Riedler

Jeffrey P. Riedler
Assistant Director