0000004962-11-000032.txt : 20110906 0000004962-11-000032.hdr.sgml : 20110905 20110613125000 ACCESSION NUMBER: 0000004962-11-000032 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20110613 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AMERICAN EXPRESS CO CENTRAL INDEX KEY: 0000004962 STANDARD INDUSTRIAL CLASSIFICATION: FINANCE SERVICES [6199] IRS NUMBER: 134922250 STATE OF INCORPORATION: NY FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 200 VESEY STREET STREET 2: 50TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10285 BUSINESS PHONE: 2126402000 MAIL ADDRESS: STREET 1: 200 VESEY STREET STREET 2: 50TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10285 CORRESP 1 filename1.htm june13ext.htm
 
 
(LETTERHEAD OF AMERICAN EXPRESS COMPANY)
 
 
 
June 13, 2011
 
 
 
By EDGAR Correspondence
 
Mr. Kevin W. Vaughan
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, 2010
Form 10-Q for the Fiscal Quarter Ended March 31, 2011
File No. 001-07657                                                                                                       
 
 
Dear Mr. Vaughan:
 
    We refer to the letter dated June 6, 2011 (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 filings referenced above.
 
    Following up on your conversation with me on June 10, 2011, please let this letter serve to document the Company’s intention to respond to the Comment Letter by July 5, 2011.  As we discussed, we are making this request to assure that we have adequate time to prepare appropriate responses to the Staff’s comments.
   
    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 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 212-640-4483.
 
     
     Very truly yours,  
 
 
 /s/ David L. Cornish  
    David L. Cornish  
    Senior Vice President and Acting  
    Corporate Comptroller  
 
  
 
                                                       
 
 cc:   Ms. Brittany Ebbertt
   Richard Starr, Esq.
   Harold E. Schwartz, Esq.
   Mr. Ward R. Hamm,  PricewaterhouseCoopers