NEW YORK (Reuters) ? Maurice (Hank) Greenberg, the former American International Group chief battling fraud accusations from New York Attorney General Eliot Spitzer, is reaching out to an influential network of Wall Street and political friends to help rehabilitate his bruised reputation.

Greenberg, 80, so far has attracted the support of former Democratic New York Governor Mario Cuomo, who offered to help launch a public-relations campaign, according to those involved in the effort. Cuomo did not return a call seeking comment.

Also on board is Vincent Tese, a Bear Stearns Cos. director and a former New York official who in October sent about 50 letters to financial executives and others to solicit support for Greenberg.

The letter was sent before Spitzer, who?s running for governor of New York, last week accused Greenberg of cheating a foundation 35 years ago formed by AIG?s founder.

?Basically I?m a friend of Hank?s,? Tese said in a phone interview. ?He?s an upstanding citizen and a dedicated American. I?m not commenting on those issues, but personally I can?t believe he would do anything that was unethical.?

Tese, a former New York director of Economic Development, said recipients of the letter included such Wall Street chiefs as Goldman Sachs Group CEO Hank Paulson and Morgan Stanley CEO John Mack. Most recipients have responded and offered their support, he said.

Cuomo also contacted Howard Rubenstein, the veteran New York pubic relations adviser to boldfaced names, to support the Greenberg campaign.

Rubenstein told Reuters that Cuomo enquired of his interest in working with a ?friends of Greenberg? committee but that he has not been retained.

Rubenstein said a campaign would probably emphasise Greenberg?s record as a businessman, philanthropist and World War II infantryman, rather than try to tear down Spitzer.

Tese likewise distanced himself from those actively seeking to defeat Spitzer. ?I can tell you I know Eliot, I?m friendly with him and I?ve supported him in the past. What I?m doing is not anti-Eliot, but rather it?s pro-Hank.?

Spitzer?s office did not return calls seeking comment.

Spitzer has won wide acclaim in the state and across the United States for investigating abuses on Wall Street and in the insurance industry, in most cases leading to some fundamental changes in industry practices.

But these probes, and Spitzer?s ability to state his case though the media, have created a deep pool of powerful business interests eager to thwart Spitzer?s political goals.

Greenberg and billionaire investor Kenneth Langone, who take issue with Spitzer?s targets and his methods, say they intend to tap into this pool to counter Spitzer.

Greenberg, now pursuing new business ventures through AIG affiliates C.V. Starr and Starr International, told Reuters last week he will oppose Spitzer?s run for governor.

?The latest allegations by the attorney general were so outrageous that I had to speak out,? Greenberg said in a CNBC interview, echoing comments made to Reuters. ?If he has no case he uses the press, and I think that?s absolutely wrong. He tries to get headlines about things he knows nothing about.?

Last week Greenberg was stung by Spitzer?s accusations that he cheated the estate of AIG founder Cornelius Vander Starr some 35 years ago.

Greenberg denies the charges and noted similar complaints were investigated and dropped by the state?s attorney general at the time.

Spitzer earlier this year accused AIG, the largest U.S. insurance company, of fraudulent accounting and other breaches.

No charges, civil or criminal, have been filed in court, but the public accusations pressured AIG?s board to push Greenberg out and to restate results. The investigation is pending.

Greenberg follows the lead of Langone, who two weeks ago announced he would launch a campaign to raise awareness of what he says are Spitzer?s abusive practices as a prosecutor.

Meanwhile Langone, named in a Spitzer lawsuit for his role in helping New York Stock Exchange Chairman Dick Grasso receive a windfall pay package, vowed to bring in other financial executives to his cause.

Langone told Reuters two weeks ago he would support an opposition candidate for governor and fund advertisements critical of Spitzer.

?I think business officials have an obligation to take this guy out, not for personal reasons, but for the benefit of this great nation,? Langone said at the time.

A spokesman for Langone said he had received ?numerous indications of support and encouragement? from business leaders, politicians and academics.

The spokesman said while Langone and Greenberg were not coordinating criticism of Spitzer, the two had been friends for ?many years and have a great deal of mutual respect.?