AMERICAN
FINANCIAL GROUP, INC.
ONE
EAST FOURTH STREET
CINCINNATI,
OHIO 45202
August
30, 2007
Via
EDGAR
United
States Securities and Exchange Commission
100
F
Street, N.E.
Washington,
DC 20549
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Re:
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American
Financial Group, Inc.
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Post-Effective
Amendment No. 8
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Form
S-3 Registration Statement
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File
No.
333-106659
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Ladies
and Gentlemen:
Pursuant
to Rule 477 promulgated under the Securities Act of 1933, American Financial
Group, Inc., an Ohio corporation, respectfully requests that the Securities
and
Exchange Commission (the “Commission”) consent to the withdrawal of the
above-referenced Post-Effective Amendment No. 8 to Form S-3 Registration
Statement and all exhibits to such Post-Effective Amendment filed with the
Commission on January 21, 2005 because the registration statement is no longer
necessary. The Post-Effective Amendment relates to Registration
Statement No. 333-106659. No securities of the selling shareholders
named in the above-referenced Post-Effective Amendment No. 8 to Form S-3
Registration Statement were sold, or will be sold, pursuant to such
Post-Effective Amendment.
If
you
have any questions, please contact me.
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Sincerely,
AMERICAN FINANCIAL GROUP, INC.
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By:
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/s/James C. Kennedy | |
| Name: James C. Kennedy | |||
| Title: Vice President | |||