American Express Company
200 Vesey Street
New York, New York 10285
March 24, 2022
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: David Gessert
Re: American Express Company
Registration Statement on Form S-4, as amended (File No. 333-262685)
Dear Mr. Gessert:
With respect to the above-referenced registration statement (the “Registration Statement”), and in accordance with Rule 461 of Regulation C promulgated under the Securities Act of 1933, as amended, we hereby respectfully request that the Securities and Exchange Commission accelerate the effective date of the Registration Statement, so that it will be declared effective at 4:00 p.m. (Eastern Time) on March 28, 2022, or as soon as practicable thereafter.
Please contact Craig B. Brod or Francesca L. Odell of Cleary Gottlieb Steen & Hamilton LLP, counsel to American Express Company, at (212) 225-2650 or (212) 225-2530, respectively, or via email at cbrod@cgsh.com or flodell@cgsh.com, respectively, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.
| Very truly yours, | ||
| AMERICAN EXPRESS COMPANY | ||
| By: | /s/ David A. Kanarek | |
| Name: | David A. Kanarek | |
| Title: | Managing Counsel | |
cc: Craig B. Brod
Cleary Gottlieb Steen & Hamilton LLP
(212) 225-2650
Francesca L. Odell
Cleary Gottlieb Steen & Hamilton LLP
(212) 225-2530
