SEC Company Response from AMERICAN INTERNATIONAL GROUP, (AIG) — Jan 7, 2009

AMERICAN INTERNATIONAL GROUP, INC.
Date: Jan. 7, 2009 · CIK: 0000005272 · Accession: 0000950123-09-000226

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AI Filing Summary & Sentiment

Referenced dates: December 19, 2008

Date

January 7, 2009

Author

/s/ Kathleen E. Shannon

Form

CORRESP

Company

AMERICAN INTERNATIONAL GROUP, INC.

Letter

Securities and Exchange Commission Division of Corporation Finance Form 10-Q for the Quarter ended June 30, 2008 Form 10-Q for the Quarter ended September 30, 2008 Form 8-K filed December 2, 2008 (File No. 1-8787)

Dear Mr. Rosenberg:

We are in receipt of your letter dated December 19, 2008 and thank you for your comments concerning the captioned filings 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 the Staff has expended in our ongoing discussions. As discussed with Mr. Wyman, 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 January 30, 2009.

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

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CORRESP
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LETTER TO THE S.E.C.

[Letterhead of American International Group, Inc.]

January 7, 2009

Mr. Jim B. Rosenberg

Senior Assistant Chief Accountant

Securities and Exchange Commission

Division of Corporation Finance

100 F Street

Washington, D.C. 20549

    Re:

    American International Group, Inc. - -

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

Form 10-Q for the Quarter ended June 30, 2008

Form 10-Q for the Quarter ended September 30, 2008

Form 8-K filed December 2, 2008

(File No. 1-8787)

Dear Mr. Rosenberg:

          We are in receipt of your letter dated December 19, 2008 and thank you for your comments
concerning the captioned filings 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 the Staff has expended in our ongoing discussions. As discussed with Mr. Wyman, 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 January 30, 2009.

          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

SecProbe.io