Summary: Citigroup Global Markets ROCs/ROLs II-R Trust Series 8057 Jul 07

Standard & Poors, July 2007

Abstract
Citigroup Global Markets reset option certificates trust II-R, series 8057 relating to the Illinois State Toll Highway Authority's toll highway senior priority revenue bonds, 2006 series A-1 is rated 'AAA/A-1+'. The long-term component of the rating is based on the FSA-insured 'AAA' rated, underlying bonds. The short-term component of the rating is based on a liquidity facility provided by Citigroup Financial Products Inc. (not rated) and the guarantor is Citigroup, Inc. ('A-1+'). Citigroup Global Markets reset option certificates trust II-R, series 8057 relating to the Illinois State Toll Highway Authority's toll highway senior priority revenue bonds, 2006 series A-1 is rated 'AAA'. The rating is based on the 'AAA' rated, FSA-insured underlying bonds. The short-term component of the rating is...

Companies mentioned in this report are:
- Illinois St Toll Hwy Auth
- Citigroup Global Markets ROCs/ROLs II-R Tr

Action: New Rating

Standard and Poors RatingsXpress Credit Research provides in-depth coverage of international corporates, financial institutions, insurance companies, utilities, sovereigns and structured finance programs. RatingsXpress Credit Research lets users determine the credit rating of holdings and identify key factors underlying an issuer's creditworthiness, distinguishes the different risk exposures for new and existing deals, and provides an understanding of how their analysts interpret key regulatory, political and environmental events and their economic impact.

This product consists of a Summary Analysis: Bi-annual (at least). An abbreviated analysis containing Standard & Poor's issuer credit ratings as of the time the article was published. The analysis includes a rating rationale - the basis on which the rating was assigned - and an outlook section if the issuer is not on CreditWatch. Financial statistics are not included.

- Illinois St Toll Hwy Auth
- Citigroup Global Markets ROCs/ROLs II-R Tr

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