SEC Comment Letter for CITIGROUP INC (C, C-PN) (CIK 0000831001) (C) — May 8, 2018
CITIGROUP INC (C, C-PN) (CIK 0000831001)
Date: May 8, 2018 · CIK: 0000831001 · Accession: 0000000000-18-014255
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File numbers found in text: 333-224495
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Mail Stop 4720 May 7, 2018 Jimmy Yang, Esq. General Counsel - Capital Markets and Corporate Reporting Citigroup Inc. 388 Greenwich Street New York, NY 10013 Re: Citigroup Inc. Registration Statement on Form S-3 Filed April 27, 2018 File No. 333-224495 Dear Mr. Yang : This is to advise you that we have not reviewed and will not review your registration statement . Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact David Gessert at (202) 551 -2326 with any questions. Sincerely, /s/ Era Anagnosti Era Anagnosti Legal Branch Chief Office of Financial Services