NOTIFICATION  OF  THE  REMOVAL  FROM  LISTING  AND REGISTRATION OF THE STATED
SECURITIES

The American Stock Exchange LLC hereby notifies  the  SEC of its intention to
remove   the  entire  class  of  the  stated  securities  from  listing   and
registration  on  the Exchange at the opening of business on January 22, 2008
pursuant to the provisions of Rule 12d2-2 (a). 17CFR240.12d2-2(a) (2)

The removal of Citigroup  Funding Inc. 10% ELKS Linked to Best Buy Co., Inc.,
maturing January 8, 2008 is  being  effected because the Exchange knows or is
reliably informed that the entire class of this security was redeemed or paid
at maturity or retirement on January 8, 2008.

The security was suspended by the Exchange on January 9, 2008.