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SEC Company Response from AMERICAN INTERNATIONAL GROUP, (AIG) — May 9, 2008

AMERICAN INTERNATIONAL GROUP, INC.
Date: May 9, 2008 · CIK: 0000005272 · Accession: 0000950123-08-005429

AI Filing Summary & Sentiment

Referenced dates: April 29, 2008

Date
May 9, 2008
Author
/s/ Kathleen E. Shannon
Form
CORRESP
Company
AMERICAN INTERNATIONAL GROUP, INC.

Letter

Securities and Exchange Commission Division of Corporation Finance Re: American International Group, Inc. Form 10-K for the year ended December 31, 2007 (File No. 1-8787)

Dear Mr. Rosenberg:

We are in receipt of your letter dated April 29, 2008 and thank you for your comments concerning the captioned filing of American International Group, Inc. (AIG). We are pleased to have the opportunity to work with the Staff on AIG’s responses, and especially appreciate the time that Mr. Wyman spent discussing the comments with us on May 5th and May 7th. We are gathering information to prepare our written response and expect to be in a position to provide a response through an EDGAR filing no later than May 23, 2008.

Thank you again for your consideration. If you have any questions or require any additional information, please do not hesitate to contact me at (212) 770-5123.

Sincerely,
/s/ Kathleen E. Shannon

Show Raw Text
CORRESP
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RESPONSE LETTER

[Letterhead of Kathleen E. Shannon]

May 9, 2008

Mr. Jim B. Rosenberg

Senior Assistant Chief Accountant

Securities and Exchange Commission

Division of Corporation Finance

100 F Street

Washington, DC 20549

    Re:

    American International Group, Inc.

Form 10-K for the year ended December 31, 2007

(File No. 1-8787)

Dear Mr. Rosenberg:

     We are in receipt of your letter dated April 29, 2008 and thank you for your comments
concerning the captioned filing of American International Group, Inc. (AIG). We are pleased to
have the opportunity to work with the Staff on AIG’s responses, and especially appreciate the time
that Mr. Wyman spent discussing the comments with us on May 5th and May 7th.
We are gathering information to prepare our written response and expect to be in a position to
provide a response through an EDGAR filing no later than May 23, 2008.

     Thank you again for your consideration. If you have any questions or require any additional
information, please do not hesitate to contact me at (212) 770-5123.

     Sincerely,

/s/ Kathleen E. Shannon

Kathleen E. Shannon

cc: Frank Wyman

(Securities and Exchange Commission)

     David L. Herzog