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SEC Company Response from AMERICAN INTERNATIONAL GROUP, (AIG) — Jun 15, 2010

AMERICAN INTERNATIONAL GROUP, INC.
Date: June 15, 2010 · CIK: 0000005272 · Accession: 0000950123-10-058210

AI Filing Summary & Sentiment

File numbers found in text: 001-8787

Referenced dates: June 4, 2010, May 28, 2010

Date
June 15, 2010
Author
/s/ Kathleen E. Shannon
Form
CORRESP
Company
AMERICAN INTERNATIONAL GROUP, INC.

Letter

United States Securities and Exchange Commission Division of Corporation Finance Re: American International Group, Inc. Form 10-K for the Fiscal Year Ended December 31, 2009 File No. 001-8787

Dear Mr. Rosenberg:

Thank you for taking the time this morning to discuss with us your letter dated June 4, 2010 with respect to American International Group, Inc.’s Annual Report on Form 10-K for the fiscal year ended December 31, 2009 and our prior response letter dated May 28, 2010. As indicated on our call, 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 June 25, 2010.

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.

Very truly yours,
/s/ Kathleen E. Shannon

Show Raw Text
CORRESP
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corresp

[AIG Letterhead]

June 15, 2010

Mr. James B. Rosenberg

Senior Assistant Chief Accountant

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Mail Stop 4720

Washington, D.C. 20549

    Re:

    American International Group, Inc.

Form 10-K for the Fiscal Year Ended December 31, 2009

File No. 001-8787

Dear Mr. Rosenberg:

Thank you for taking the time this morning to discuss with us your letter dated June 4, 2010 with
respect to American International Group, Inc.’s Annual Report on Form 10-K for the fiscal year
ended December 31, 2009 and our prior response letter dated May 28, 2010. As indicated on our call,
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 June 25, 2010.

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.

Very truly yours,

    /s/ Kathleen E. Shannon

    Kathleen E. Shannon

    Senior Vice President, Secretary &
Deputy General Counsel

cc: David L. Herzog