SEC Comment Letter for CITIGROUP INC (C, C-PN) (CIK 0000831001) (C) — Jan 31, 2012
CITIGROUP INC (C, C-PN) (CIK 0000831001)
Date: Jan. 31, 2012 · CIK: 0000831001 · Accession: 0000000000-12-005345
AI Filing Summary & Sentiment
File numbers found in text: 001-09924
Letter
January 31, 2012 Via E-mail John C. Gerspach Chief Financial Officer Citigroup Inc. 399 Park Avenue New York, NY 10043 Re: Citigroup Inc. Form 10-K for Fiscal Year Ended December 31, 2010 Filed February 25, 2011 File No. 001-09924
Dear Mr. Gerspach: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely,
/s/ Stephanie L. Hunsaker Stephanie L. Hunsaker Senior Assistant Chief Accountant
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January 31, 2012 Via E-mail John C. Gerspach Chief Financial Officer Citigroup Inc. 399 Park Avenue New York, NY 10043 Re: Citigroup Inc. Form 10-K for Fiscal Year Ended December 31, 2010 Filed February 25, 2011 File No. 001-09924 Dear Mr. Gerspach: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Stephanie L. Hunsaker Stephanie L. Hunsaker Senior Assistant Chief Accountant