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American National Group Inc.

Regulatory Filings Nov 20, 2015

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CORRESP 1 filename1.htm html PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN" "http://www.w3.org/TR/html4/loose.dtd" Document created using Wdesk 1 Copyright 2015 Workiva CORRESP

November 20, 2015

Jim B. Rosenberg

Senior Assistant Chief Accountant

Office of Healthcare and Insurance

United States Securities and Exchange Commission

Division of Corporation Finance

Mail Stop 4720

Washington, D.C. 20549

Re: American Equity Investment Life Holding Company

Form 10-K for the Fiscal Year Ended December 31, 2014

Filed February 27, 2015

Form 10-Q for the Quarterly Period Ended September 30, 2015

Filed November 9, 2015

File No. 001-31911

Dear Mr. Rosenberg:

I received your comment letter dated November 13, 2015 requesting a response within 10 business days. Due to the start of the holiday season and our staff's time away we have determined that we will need some additional time beyond 10 business days to appropriately respond to all of your comments. We will submit our response on or prior to December 7, 2015, which would be within 15 business days.

Sincerely,

/s/ Ted M. Johnson

Ted M. Johnson

Chief Financial Officer and Treasurer

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