-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, OLFFsc63Q/TtD1CY9E127WhrG3izdi4QR4ea5DdB2OeQ/46OyKdTd8CHX7rYuqJy eL2KJABzv81yHVY/RtaB3g== 0000892251-06-000521.txt : 20070907 0000892251-06-000521.hdr.sgml : 20070907 20060801141508 ACCESSION NUMBER: 0000892251-06-000521 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20060801 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AMERICAN FINANCIAL GROUP INC CENTRAL INDEX KEY: 0001042046 STANDARD INDUSTRIAL CLASSIFICATION: FIRE, MARINE & CASUALTY INSURANCE [6331] IRS NUMBER: 311544320 STATE OF INCORPORATION: OH FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE EAST FOURTH STREET STREET 2: SUITE 919 CITY: CINCINNATI STATE: OH ZIP: 45202 BUSINESS PHONE: 5135792121 MAIL ADDRESS: STREET 1: ONE EAST FOURTH STREET STREET 2: SUITE 919 CITY: CINCINNATI STATE: OH ZIP: 45202 FORMER COMPANY: FORMER CONFORMED NAME: AMERICAN FINANCIAL GROUP HOLDINGS INC DATE OF NAME CHANGE: 19970709 CORRESP 1 filename1.htm Comment Letter

AMERICAN FINANCIAL GROUP, INC.
One East Fourth Street
Cincinnati, Ohio 45202

August 1, 2006

Via Edgar and Facsimile

United States Securities and Exchange Commission
Washington, D.C. 20549

Attention: Jim B. Rosenberg
Senior Assistant Chief Accountant

Dear Mr. Rosenberg:

  RE: American Financial Group, Inc. Form 10-K for Fiscal Year Ended December 31, 2005

        We have received the Commission’s letter dated July 27, 2006 containing comments to to our Form 10-K for the fiscal year ended December 31, 2005. The Commission’s letter requested that we respond to the comments in the letter within 10 days or tell the Commission when we would provide a response.

        As discussed via telephone with Mr. Rosenberg this morning, we will respond to the comments contained in the Commission’s July 27, 2006 letter by no later than August 31, 2006.

        If you have any questions, please feel free to contact me.

Very truly yours,

AMERICAN FINANCIAL GROUP, INC.


BY: /s/James C. Kennedy
        ——————————————
        James C. Kennedy
        Vice President and Deputy General Counsel

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