SEC Comment Letter for CITIGROUP INC (C, C-PN) (CIK 0000831001) (C) — Feb 2, 2011
CITIGROUP INC (C, C-PN) (CIK 0000831001)
Date: Feb. 2, 2011 · CIK: 0000831001 · Accession: 0000000000-11-006970
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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 2, 2011 By U.S. Mail and Facsimile to: (877) 280-3781 John C. Gerspach Chief Financial Officer Citigroup Inc. 399 Park Avenue New York, NY 10043 Re: Citigroup Inc. Form 10-K for the Fiscal Year Ended December 31, 2009 Form 10-Q for the Fiscal Period Ended September 30, 2010 File No. 001-09924 Dear Mr. Gerspach: We have completed our review of your Form 10-K and Form 10-Q and have no further comments at this time. S i n c e r e l y , Kevin W. Vaughn Accounting Branch Chief