| April 9, 2013 | ||||
| AIG Corporate Legal, Compliance, Regulatory and Government Affairs 80 Pine Street, 13th Floor New York, NY 10005 www.aig.com |
Mr. Joel Parker | |||
| Accounting Branch Chief | ||||
| United States Securities and Exchange Commission | ||||
| Division of Corporation Finance | ||||
| James J. Killerlane III Associate General Counsel and Assistant Secretary T 212 770 8111 F 866 215 0326 james.killerlane@aig.com |
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, 2012 | ||||
| Filed February 21, 2013 | ||||
| File No. 001-08787 | ||||
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Dear Mr. Parker: | ||||
|
Thank you for taking the time yesterday to discuss with me your letter dated March 28, 2013 with respect to American International Group, Inc.’s Form 10-K for the fiscal year ended December 31, 2012. As discussed 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 April 18, 2013. | ||||
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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) 770-8111. | ||||
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Very truly yours, | ||||
|
/s/ James J. Killerlane III | ||||
|
James J. Killerlane III | ||||
| Associate General Counsel and Assistant Secretary | ||||
| cc: | David L. Herzog Jeffrey M. Farber | |||