[AIG Letterhead]

July 1, 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-Q for the Fiscal Quarter Ended March 31, 2010 File No. 001-8787

Dear Mr. Rosenberg:

We are in receipt of your letter dated June 28, 2010 with respect to American International Group, Inc.’s Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2010. 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 July 31, 2010.

Thank you for your consideration. If you have any questions or require any additional information, please do not hesitate to contact me at (212) 770-5123.

cc:     David L. Herzog