[American International Group, Inc.]
November 15, 2010
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Jeffrey P. Riedler
100 F Street, N.E.
Washington, D.C. 20549
Attention: Jeffrey P. Riedler
Re:
|
American International Group, Inc. — | |
| Registration Statement on Form S-4 (File No. 333-169849) |
Dear Mr. Riedler:
On behalf of American International Group, Inc. (“AIG”), I am transmitting for filing under
the Securities Act of 1933, as amended, Amendment No. 2 to the Registration Statement on Form S-4 (File No. 333-169849) relating to up to
7,348,942 shares of AIG’s common stock, par value $2.50 per share, which AIG plans to offer in
exchange, plus up to $243,564,496 in cash, for up to 74,480,000 of its outstanding Equity Units
consisting of Corporate Units.
At the appropriate time, AIG intends to request orally effectiveness of the Registration
Statement. AIG is aware of its obligations under the U.S. Securities Act of 1933. Please direct
any questions or comments regarding this filing to the undersigned at (212) 770-5123.
| Very truly yours, |
||||
| /s/ Kathleen E. Shannon | ||||
| Name Kathleen E. Shannon | ||||
cc:
|
Robert W. Reeder III | |
| Ann Bailen Fisher | ||
| Glen T. Schleyer | ||
| (Sullivan & Cromwell LLP) |