SEC Comment Letter for CITIGROUP INC (C, C-PN) (CIK 0000831001) (C) — Oct 10, 2014
CITIGROUP INC (C, C-PN) (CIK 0000831001)
Date: Oct. 10, 2014 · CIK: 0000831001 · Accession: 0000000000-14-051035
AI Filing Summary & Sentiment
Letter
October 10, 2014 Via E -mail John C. Gerspach Chief Financial Officer Citigroup Inc. 399 Park Avenue New York, NY 100 22
Re: Citigroup Inc. Form 10 -K for the Fiscal Year Ended December 31, 2013 Filed March 3 , 2014 File No. 001 -09924
Dear Mr. Gerspach :
We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include the information the Securities Excha nge Act of 1934 and all applicable rules require.
Sincerely,
/s/ Stephanie J. Ciboroski
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October 10, 2014 Via E -mail John C. Gerspach Chief Financial Officer Citigroup Inc. 399 Park Avenue New York, NY 100 22 Re: Citigroup Inc. Form 10 -K for the Fiscal Year Ended December 31, 2013 Filed March 3 , 2014 File No. 001 -09924 Dear Mr. Gerspach : We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include the information the Securities Excha nge Act of 1934 and all applicable rules require. Sincerely, /s/ Stephanie J. Ciboroski Stephanie J. Ciboroski Senior Assistant Chief Accountant