CORRESP 1 filename1.htm extensionletter.htm
[On letterhead of American Express Company]




                   July 13, 2010

 
By EDGAR Correspondence

Mr. Kevin W. Vaughn
Accounting Branch Chief
Division of Corporation Finance
Securities and Exchange Commission
Mail Stop 4561
100 F Street, N.E.
Washington, D.C. 20549


Re:       American Express Company
Form 10-K for the Fiscal Year Ended December 31, 2009
Filed February 26, 2010
File No. 001-07657


Dear Mr. Vaughn:

We refer to the letter, dated June 15, 2010 (the “Comment Letter”), from the staff (the “Staff”) of the Division of Corporation Finance of the Securities and Exchange Commission (the “Commission”) to Daniel T. Henry, Executive Vice President and Chief Financial Officer of American Express Company (the “Company”) concerning the Company’s filing referenced above.

Following up on your conversation with me yesterday, please let this letter serve to document the Company’s intention to respond to the Comment Letter not later than July 16, 2010.

The Company acknowledges that it is responsible for the adequacy and accuracy of the disclosure in its filing and that Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking action with respect to the filing.  The Company also acknowledges that it may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

We appreciate the Staff’s patience and cooperation in this matter.  If you have any questions or comments regarding the foregoing, please do not hesitate to contact me at 212-640-2744.
 
 
     Very truly yours,  
       
 
 
/s/ Joan C. Amble  
    Joan C. Amble  
    Executive Vice President and  
    Corporate Comptroller  

                         

                         
                                           
                        
                        


cc:        Ms. Brittany Ebbertt
Michael Seaman, Esq.
Kathryn McHale, Esq.
Richard M. Starr, Esq.