[Allianz Letterhead]
October 9, 2006
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 Aktiengesellschaft |
Annual Report on Form 20-F for the
Fiscal Year Ended December 31, 2005 (File No. 001-15154)
Dear Mr. Rosenberg:
We are in receipt of the letter from the Staff of the Securities and Exchange Commission, dated September 26, 2006, regarding our annual report on Form 20-F for the fiscal year ended December 31, 2005. As discussed with your colleague, Vanessa Robertson, we will be unable to respond to your comments within the ten business days requested in the letter, due to the time and coordination required to collect and analyze the relevant information to respond to the comments in full during a period when our financial reporting and accounting resources are normally devoted to the preparation of our third quarter interim report for the period ended September 30, 2006, which is scheduled to be released on November 10, 2006. Accordingly, we currently anticipate that we will be in a position to submit a response to the Staff’s comments in mid- to late November 2006.
On behalf of Allianz, I would like to thank you and your colleagues in advance for your understanding for this extension, and please do not hesitate to call me at (011) (49) 89-3800-16597 or William Torchiana of Sullivan & Cromwell LLP at (011) (331) 7304-5890 if you have any questions regarding the above.
Very truly yours, |
/s/ Burkhard Keese |
Burkhard Keese |
Head of Financial Reporting |
cc: | Vanessa Robertson |
James Atkinson
(Securities and Exchange Commission)
Mr. James B. Rosenberg
Securities and Exchange Commission
Dr. Peter Hemeling
(Allianz Aktiengesellschaft)
William D. Torchiana
(Sullivan & Cromwell LLP)
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