SEC Comment Letter for CITIGROUP INC (C, C-PN) (CIK 0000831001) (C) — Feb 8, 2010
CITIGROUP INC (C, C-PN) (CIK 0000831001)
Date: Feb. 8, 2010 · CIK: 0000831001 · Accession: 0000000000-10-007617
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File numbers found in text: 001-09924
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UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE February 8, 2010 By U.S. Mail and Facsimile to: (877) 280-3781 Julie A. Bell Lindsay Citigroup Inc. 1101 Pennsylvania Ave NW Suite 1000 Washington, DC 20004 Re: Citigroup Inc. Form 10-Q for the Period Ended September 30, 2009 File No. 001-09924 Dear Ms. Lindsay: We have completed our review of your Form 10-Q and have no further comments at this time. S i n c e r e l y , Rebekah Blakeley Moore Staff Accountant