Citigroup (C)

Disclosure of Independent Registered Public Accounting Firm Fees

The following is a description of the fees earned by KPMG, for services rendered to Citi for the year ended December 31, 2007:

Audit Fees:    This includes fees earned by KPMG in connection with the annual integrated audit of Citi’s consolidated financial statements, internal controls over financial reporting under SARBANES-OXLEY Section 404, audits of subsidiary financial statements and reviews of Citi’s interim financial statements. The aggregate fees earned by KPMG for audit services rendered to Citi and its subsidiaries for the years ended December 31, 2006 and December 31, 2007 totaled approximately $52.9 million and $63.6 million, respectively.

Audit Related Fees:    This includes fees for services performed by KPMG that are closely related to audits and in many cases could only be provided by our independent registered public accounting firm. Such services may include comfort letters and consents related to SEC registration statements and other capital raising activities and certain reports relating to Citi’s regulatory filings, reports on internal control reviews required by regulators, accounting advice on completed transactions, due diligence services related to contemplated mergers and acquisitions, accounting consultations, internal control reviews not required by regulators, securitization related services, employee benefit

Disclosure of Independent Registered Public Accounting Firm Fees

The following is a description of the fees earned by KPMG for services rendered to Citigroup for the year ended December 31, 2006:

Audit Fees:    This includes fees earned by KPMG in connection with the annual integrated audit of Citigroup’s consolidated financial statements, internal controls over financial reporting under SARBANES-OXLEY Section 404, audits of subsidiary financial statements and reviews of Citigroup’s interim financial statements. Also included are fees for services performed by KPMG that are closely related to audits and in many cases could only be provided by our independent registered public accounting firm. Such services may include comfort letters and consents related to SEC registration statements and other capital raising activities and certain reports relating to Citigroup’s regulatory filings, reports on internal control reviews required by regulators, and accounting advice on completed transactions. The aggregate fees earned by KPMG for audit services rendered to Citigroup and its subsidiaries for the years ended December 31, 2005 and December 31, 2006 totaled approximately $51.9 million and $52.9 million, respectively.

Audit Related Fees:    This includes due diligence services related to contemplated mergers and acquisitions, accounting consultations, internal control reviews not required by regulators, debt

Disclosure of Independent Registered Public Accounting Firm Fees

The following is a description of the fees earned by KPMG, for services rendered to Citigroup for the year ended December 31, 2005:

Audit Fees:    This includes fees earned by KPMG in connection with the annual integrated audit of Citigroup’s consolidated financial statements, internal controls over financial reporting under Sarbanes-Oxley Section 404, audits of subsidiary financial statements and reviews of Citigroup’s interim financial statements. Also included are fees for services performed by KPMG that are closely related to audits and in many cases could only be provided by our independent registered public accounting firm. Such services may include comfort letters and consents related to SEC registration statements and other capital raising activities and certain reports relating to Citigroup’s regulatory filings, reports on internal control reviews required by regulators, and accounting advice on completed transactions. The aggregate fees earned by KPMG for audit services rendered to Citigroup and its subsidiaries for the years ended December 31, 2004 and December 31, 2005 totaled approximately $55.0 million and $51.9 million, respectively.

Audit Related Fees:    This includes due diligence services related to contemplated mergers and acquisitions, accounting consultations, internal control reviews not required by regulators, securitization related services, employee benefit plan audits and certain attestation services as well as certain agreed upon procedures. The aggregate fees earned by KPMG for audit related services rendered to Citigroup and its subsidiaries for the years ended December 31, 2004 and December 31, 2005 totaled approximately $8.0 million and $9.9 million, respectively.

Tax Compliance Fees:    This includes corporate tax compliance services. Tax counsel and advisory services are no longer being provided by KPMG to Citigroup and its subsidiaries. The aggregate fees earned by KPMG for tax compliance related services for the years ended December 31, 2004 and December 31, 2005 totaled approximately $6.2 million and $6.0 million, respectively.

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All Other Fees:    The aggregate fees earned by KPMG for all other services rendered to Citigroup and its subsidiaries for matters such as general permissible consulting for the year ended December 31, 2004 totaled less than $0.1 million and no other fees were earned in 2005.

Citigroup has not engaged KPMG for any additional non-audit services other than those permitted under its external auditor engagement policy unless such services were individually reviewed and approved by the Citigroup audit and risk management committee.

Disclosure of Independent Registered Public Accounting Firm Fees

The following is a description of the fees earned by KPMG, which includes those fees billed to Citigroup

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as well as those not yet billed, for services rendered to Citigroup for the years ended December 31, 2003 and December 31, 2004:

Audit Fees:    Audit fees include fees paid by Citigroup to KPMG in connection with the annual integrated audit of Citigroup’s consolidated financial statements and internal controls over financial reporting, KPMG’S audits of subsidiary financial statements and KPMG’S review of Citigroup’s interim financial statements. Audit fees also include fees for services performed by KPMG that are closely related to the audit and in many cases could only be provided by our independent registered public accounting firm. Such services include comfort letters and consents related to SEC registration statements and other capital raising activities and certain reports relating to Citigroup’s regulatory filings, reports on internal control reviews required by regulators, and accounting advice on completed transactions. The aggregate fees earned by KPMG for audit services rendered to Citigroup and its subsidiaries for the years ended December 31, 2003 and December 31, 2004 totaled approximately $39.8 million and $55.0 million, respectively. The fees for the year ended December 31, 2004 include audit fees related to the audit of internal control over financial reporting under SARBANES-OXLEY Section 404.

Audit Related Fees:    Audit related services include due diligence services related to contemplated mergers and acquisitions, accounting consultations, internal control reviews not required by regulators, securitization related services, employee benefit plan audits and certain attestation services as well as certain agreed upon procedures. The aggregate fees earned by KPMG for audit related services rendered to Citigroup and its subsidiaries for the years ended December 31, 2003 and December 31, 2004 totaled approximately $5.1 million and $8.0 million, respectively.

Tax Fees:    Tax fees include corporate tax compliance, counsel and advisory services. As noted below, tax counsel and advisory services will no longer be provided by KPMG. The aggregate fees earned by KPMG for the tax related services rendered to Citigroup and its subsidiaries for the years ended December 31, 2003 and December 31, 2004 totaled approximately $8.5 million and $6.2 million, respectively.

Of the $6.2 million of tax fees earned by KPMG in 2004, approximately $5.2 million was related to tax compliance services and $1.0 million was tax counsel and advisory services which will mostly be discontinued under the new policy described below. Of the $8.5 million of tax fees earned by KPMG in 2003, approximately $4.8 million was related to tax compliance services, $0.4 million was related to expatriate tax services which were contracted for prior to Citigroup’s adoption of its policy prohibiting the engagement of KPMG for such services, and the balance, approximately $3.3 million, was related to tax counsel and advisory services.

All Other Fees:    The aggregate fees earned by KPMG for all other services rendered to Citigroup and its subsidiaries for matters such as general consulting for the year ended December 31, 2003 totaled approximately $0.1 million. For the year ended December 31, 2004, all other fees were less than $0.1 million.

Citigroup has not engaged KPMG for any additional non-audit services other than those permitted under its policy unless such services were individually approved by the Citigroup audit and risk management committee.