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SEC Company Response from AMERICAN INTERNATIONAL GROUP, (AIG) — Aug 8, 2008

AMERICAN INTERNATIONAL GROUP, INC.
Date: Aug. 8, 2008 · CIK: 0000005272 · Accession: 0000950123-08-009194

AI Filing Summary & Sentiment

Date
August 8, 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 Form 10-Q for the quarter ended March 31, 2008 (File No. 1-8787)

Dear Mr. Rosenberg:

We have previously advised the Staff that we expected to be in a position to provide a response through an EDGAR filing no later than August 8, 2008. As I indicated in my conversation with Mr. Wyman on August 6th, our focus was necessarily on the completion of our Form 10-Q, where we included enhancements to our disclosure in response to the Staff’s comments, and we now expect to be in a position to provide our response through an EDGAR filing by August 15. 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 15th and 16th.

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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filename1.htm

CORRESP

[Letterhead of AIG]

August 8, 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

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

      (File No. 1-8787)

Dear Mr. Rosenberg:

      We have previously advised the Staff that we expected to be in a position
to provide a response through an EDGAR filing no later than August 8, 2008. As
I indicated in my conversation with Mr. Wyman on August 6th, our focus was
necessarily on the completion of our Form 10-Q, where we included enhancements
to our disclosure in response to the Staff’s comments, and we now expect to be
in a position to provide our response through an EDGAR filing by August 15. 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 15th and 16th.

      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 G. Herzog