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SEC Comment Letter for AMERICAN INTERNATIONAL GROUP, (AIG) — Jan 30, 2015

AMERICAN INTERNATIONAL GROUP, INC.
Date: Jan. 30, 2015 · CIK: 0000005272 · Accession: 0000000000-15-005531

AI Filing Summary & Sentiment

Referenced dates: December 16, 2014

Date
January 30, 2015
Author
/s/ Cecilia Blye
Form
UPLOAD
Company
AMERICAN INTERNATIONAL GROUP, INC.

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE January 30, 2015 Via E-mail David L. Herzog Executive Vice President and Chief Financial Officer American International Group, Inc. 175 Water Street New York, NY 10038

Re: American International Group, Inc. Form 10-K for the Fiscal Year Ended December 31 , 2013 Filed February 20, 2014 File No. 1-08787

Dear M r. Herzog :

We refer you to our comment letter dated December 16, 2014 regarding business contacts with Syria, Sudan and Cuba. We have completed our review of this subject matter. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the compa ny may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in th e filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require .

Sincerely,
/s/ Cecilia Blye

Show Raw Text
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
                  WASHINGTON, D.C. 20549

      DIVISION OF
CORPORATION FINANCE

January 30, 2015

Via E-mail
David L. Herzog
Executive Vice President and Chief Financial Officer
American International Group, Inc.
175 Water Street
New York, NY 10038

 Re: American International Group,  Inc.
  Form 10-K for the Fiscal Year Ended December 31 , 2013
  Filed February 20, 2014
  File No. 1-08787

Dear M r. Herzog :

We refer you to our comment letter dated December 16, 2014 regarding business contacts
with Syria, Sudan and Cuba.  We have completed our review of this subject matter.  We remind
you that our comments or changes to disclosure in response to our comments do not foreclose the
Commission from taking any action with respect to the company or the filing and the compa ny
may not assert staff comments as a defense in any proceeding initiated by the Commission or any
person under the federal securities laws of the United States.  We urge all persons who are
responsible for the accuracy and adequacy of the disclosure in th e filing to be certain that the
filing includes the information the Securities Exchange Act of 1934 and all applicable rules
require .

                  Sincerely,

                  /s/ Cecilia Blye

                  Cecilia Blye, Chief
                  Office of Glob al Security Risk

cc:  James J. Killerlane III
  Associate General Counsel
  American International Group, INc.

  Jeffrey Riedler
  Assistant Director
 Division of Corporation Finance