[Allianz Letterhead]
May 6, 2009
By EDGAR, “CORRESP” Designation
Mr. James B. Rosenberg,
Senior Assistant Chief Accountant,
Division of Corporation Finance,
Securities and Exchange Commission,
100 F Street, N.E.,
Washington, D.C. 20549.
Re: | Allianz SE |
Annual Report on Form 20-F for the |
Fiscal Year Ended December 31, 2008 (File No. 001-15154) |
Dear Mr. Rosenberg:
We are writing with respect to comments of the Staff delivered by facsimile on May 1, 2009, regarding our annual report on Form 20-F for the fiscal year ended December 31, 2008. We will be unable to respond to your comments within the ten business days requested in your comments, as we require additional time to prepare our response to these comments. Accordingly, we currently anticipate that we will be in a position to submit a response to the Staff’s comments by June 15, 2009.
On behalf of Allianz, I would like to thank you and your colleagues in advance for your understanding, and please do not hesitate to call me at (011) (49) 89-3800-18828 or William Torchiana of Sullivan & Cromwell LLP at (011) (33) (1) 7304-5890 if you have any questions regarding the above.
Very truly yours, |
/s/ Dr. Helmut Perlet |
Dr. Helmut Perlet |
Chief Financial Officer |
cc: | Ibolya Ignat |
Mark Brunhofer |
(Securities and Exchange Commission) |
Dr. Peter Hemeling |
Burkhard Keese |
(Allianz SE) |
Johannes Pastor, Partner |
(KPMG Deutsche Treuhand-Gesellschaft AG) |
Darryl Briley, U.S. Filing Review Partner |
(KPMG LLP) |
William D. Torchiana |
(Sullivan & Cromwell LLP) |