September 28, 2009
Jim B. Rosenberg
Senior Assistant Chief Accountant
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: | American Equity Investment Life Holding Company |
| Form 10-K for the Fiscal Year Ended December 31, 2008 |
| Form 10-Q for the Quarter Ended March 31, 2009 |
| Form 10-Q for the Quarter Ended June 30, 2009 |
| Definitive Proxy Statement on Schedule 14A Filed April 30, 2009 |
| File No. 001-31911 |
Dear Mr. Rosenberg:
We received your comment letter dated September 17, 2009 requesting a response within 10 business days. We have analyzed the comments and 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 October 9, 2009 which would be within 16 business days.
Sincerely,
/s/ John M. Matovina |
|
John M. Matovina
Treasurer & CFO