Public Comment Elevated Risk Citigroup Inc.

Carl Howard Citigroup Inc. General Counsel 425 Park Avenue Bank Regulatory 2nd FloorlZone 2 New York, NY 10022 Tel 212.559.2938 Fax 212.793.4403 howardc@citigroup.com June 15,2006 Ms. Jennifer J. Johnson Office of the Comptroller of the Currency Secretary 250 E Street, SW Board of Governors of the Federal Reserve Public Reference Room System 20th Street and Constitution Avenue, NW Mail Stop 1-5 Washington, DC 2055 1 Washington, DC 202 19 Attention: Docket No. 06-06 Attention: Docket No. OP- 1254 regs.cornrnents@,occ.treas.gov - ree;s.comments@,federalreservee~ovRegulation Comments Mr. Robert E. Feldman Executive Secretary Chief Counsel's Office Federal Deposit Insurance Corporation Office of Thrift Supervision 1700 G Street, NW 550 17th Street, NW Washington, DC 20429 Washington, DC 20552 Attention: Comments/OES Attention: No. 2006-20 cornments@,fdic. gov regs.comments~,ots.treas.~ov-Nancy M. Morris Secretary Securities and Exchange Commission 100 F Street, NE Washington, DC 20549- 1090 Attention: File No. S7-08-06 rule-comrnents~,sec.~v Re: Proposed Interagency Statement on Sound Practices Concerning Elevated Risk Complex Structured Finance Activities Ladies and Gentlemen: Citigroup Inc. ("'Citigroup") appreciates the opportunity to comment on the proposed Interagency Statement on Sound Practices Concerning Elevated Risk Complex Page 2 Structured Finance Activities issued by the Office of the Comptroller of the Currency, the Office ...