CORRESP
[AIG
Letterhead]
June 29, 2009
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Attention: Jeffrey P. Riedler
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Re:
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American International Group, Inc. |
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Registration Statement on Form S-4 |
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Filed March 18, 2009 |
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Amendment No. 1 |
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Filed May 1, 2009 |
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and Documents Incorporated by Reference |
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File No. 333-158098 |
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Registration Statement on Form S-4 |
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Filed March 17, 2009 |
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Amendment No. 1 |
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Filed May 1, 2009 |
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and Documents Incorporated by Reference |
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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
AIGs 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 AIGs 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.
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Securities and Exchange Commission
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-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.
AIG acknowledges that the adequacy and accuracy of the disclosure in AIGs filings is the
responsibility of AIG, that Staff comments or changes to disclosure in response to Staff
comments do not foreclose the Securities and Exchange Commission (the Commission) from
taking any action with respect to the filings and that Staff comments may not be asserted by AIG
as a defense in any proceeding initiated by the Commission or any person under the Federal
securities laws of the United States.
Please direct any questions or comments regarding this filing to the undersigned at (212)
770-5123.
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Very truly yours,
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/s/ Kathleen E. Shannon
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Kathleen E. Shannon |
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cc: |
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Robert W. Reeder III
Ann Bailen Fisher
(Sullivan & Cromwell LLP) |