SEC Company Response from AMERICAN INTERNATIONAL GROUP, (AIG) — Jul 10, 2008

AMERICAN INTERNATIONAL GROUP, INC.
Date: July 10, 2008 · CIK: 0000005272 · Accession: 0000950123-08-007771

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AI Filing Summary & Sentiment

Referenced dates: June 25, 2008

Date

July 10, 2008

Author

Kathleen E. Shannon

Form

CORRESP

Company

AMERICAN INTERNATIONAL GROUP, INC.

Letter

Securities and Exchange Commission Division of Corporation Finance American International Group, Inc. - - Form 10-K for the year ended December 31, 200 Form 10-Q for the quarter ended March 31, 2008 (File No. 1-8787)

Dear Mr. Rosenberg:

We are in receipt of your letter dated June 25, 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 July 1st. 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 July 25, 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,
Kathleen E. Shannon

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CORRESP
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CORRESP

[Letterhead
of AIG]

July 10, 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, 200

Form 10-Q for the quarter ended March 31, 2008

(File No. 1-8787)

Dear Mr. Rosenberg:

     We are in receipt of your letter dated June 25, 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 July 1st. 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 July 25, 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,

Kathleen E. Shannon

cc: Frank Wyman

(Securities and Exchange Commission)

     David G. Herzog

SecProbe.io