CORRESP
[AIG Letterhead]
June 29, 2009
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Attention: Jeffrey P. Riedler
     
Re:
  American International Group, Inc.
 
  Registration Statement on Form S-4
 
  Filed March 18, 2009
 
  Amendment No. 1
 
  Filed May 1, 2009
 
  and Documents Incorporated by Reference
 
  File No. 333-158098
 
   
 
  Registration Statement on Form S-4
 
  Filed March 17, 2009
 
  Amendment No. 1
 
  Filed May 1, 2009
 
  and Documents Incorporated by Reference
 
  File No. 333-158019
Dear Mr. Riedler:
     On behalf of American International Group, Inc. (“AIG”), I am transmitting for filing under the Securities Act of 1933, as amended, (i) Amendment No. 2 to the Registration Statement on Form S-4 (File No. 333-158019) (the “A-6 Registration Statement”), relating to up to $4,000,000,000 of AIG’s 8.175% Series A-6 Junior Subordinated Debentures which AIG plans to offer in exchange for any and all of its outstanding unregistered 8.175% Series A-6 Junior Subordinated Debentures, and (ii) Amendment No. 2 to the Registration Statement on Form S-4 (File No. 333-158098) (together with the A-6 Registration Statement, the “Registration Statements,” and each, the “Registration Statement”), relating to up to $3,250,000,000 of AIG’s 8.250% Notes due 2018 which AIG plans to offer in exchange for any and all of its outstanding unregistered 8.250% Notes due 2018.

 


 

     
Securities and Exchange Commission
  -2-
     I have been authorized by AIG to request that you take appropriate action to cause each of the above-referenced Registration Statements to become effective on June 30, 2009 at 9:00 a.m. or as soon thereafter as practicable.
     Please direct any questions or comments regarding this filing to the undersigned at (212) 770-5123.
         
  Very truly yours,
 
 
  /s/ Kathleen E. Shannon    
     
  Kathleen E. Shannon   
 
cc:   Robert W. Reeder III
Ann Bailen Fisher
(Sullivan & Cromwell LLP)