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ITEM 8 / REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM.....................................................................................................................................................................................REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRMTo the Board of Directors and Shareholders of American International Group, Inc.:In our opinion, the consolidated financial statements listed in the accompanying index present fairly, in all materialrespects, the financial position of American International Group, Inc. and its subsidiaries (AIG) at December 31, 2012and 2011, and the results of their operations and their cash flows for each of the three years in the period endedDecember 31, 2012 in conformity with accounting principles generally accepted in the United States of America. Inaddition, in our opinion, the financial statement schedules listed in the accompanying index present fairly, in allmaterial respects, the information set forth therein when read in conjunction with the related consolidated financialstatements. Also in our opinion, AIG maintained, in all material respects, effective internal control over financialreporting as of December 31, 2012, based on criteria established in Internal Control – Integrated Framework issuedby the Committee of Sponsoring Organizations of the Treadway Commission (COSO). AIG’s management isresponsible for these financial statements and financial statement schedules, for maintaining effective internal controlover financial reporting and for its assessment of the effectiveness of internal control over financial reporting,included in Management’s Report on Internal Control Over Financial Reporting appearing under Item 9A in the 2012Form 10-K. Our responsibility is to express opinions on these financial statements, on the financial statementschedules, and on AIG’s internal control over financial reporting based on our integrated audits. We conducted ouraudits in accordance with the standards of the Public Company Accounting Oversight Board (United States). Thosestandards require that we plan and perform the audits to obtain reasonable assurance about whether the financialstatements are free of material misstatement and whether effective internal control over financial reporting wasmaintained in all material respects. Our audits of the financial statements included examining, on a test basis,evidence supporting the amounts and disclosures in the financial statements, assessing the accounting principlesused and significant estimates made by management, and evaluating the overall financial statement presentation.Our audit of internal control over financial reporting included obtaining an understanding of internal control overfinancial reporting, assessing the risk that a material weakness exists, and testing and evaluating the design andoperating effectiveness of internal control based on the assessed risk. Our audits also included performing suchother procedures as we considered necessary in the circumstances. We believe that our audits provide a reasonablebasis for our opinions.As discussed in Note 2 to the consolidated financial statements, as of January 1, 2012, AIG retrospectively adopteda new accounting standard that amends the accounting for costs incurred by insurance companies that can becapitalized in connection with acquiring or renewing insurance contracts.A company’s internal control over financial reporting is a process designed to provide reasonable assuranceregarding the reliability of financial reporting and the preparation of financial statements for external purposes inaccordance with generally accepted accounting principles. A company’s internal control over financial reportingincludes those policies and procedures that (i) pertain to the maintenance of records that, in reasonable detail,accurately and fairly reflect the transactions and dispositions of the assets of the company; (ii) provide reasonableassurance that transactions are recorded as necessary to permit preparation of financial statements in accordancewith generally accepted accounting principles, and that receipts and expenditures of the company are being madeonly in accordance with authorizations of management and directors of the company; and (iii) provide reasonableassurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition of the company’sassets that could have a material effect on the financial statements.Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements.Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may becomeinadequate because of changes in conditions, or that the degree of compliance with the policies or procedures maydeteriorate./s/ PricewaterhouseCoopers LLPNew York, New YorkFebruary 21, 2013..................................................................................................................................................................................................................................AIG 2012 Form 10-K 203