Summary: Citigroup Global Markets ROCs/ROLs II-R Trust Series 9180 Oct 07

Standard & Poors, October 2007

Abstract
Citigroup Global Markets Reset Option Certificates II-R Series 9180, relating to Los Angeles Department of Water and Power power system revenue bonds, 2007 series A, subseries A-1, are rated 'AAA/A-1+'.  The long-term component of the rating is based on the 'AAA' rated, AMBAC-insured underlying bonds.  The short-term component of the rating is based on a liquidity facility provided by Citigroup Financial Products Inc. (NR) and the guarantor is Citigroup Inc. (A-1+).  Citigroup Global Markets Reset Option Long II-R Series 9180, relating to Los Angeles Department of Water and Power power system revenue bonds, 2007 series A, subseries A-1, are rated 'AAA'. The rating is based on the 'AAA' rated, AMBAC-insured underlying bonds. The short-term component of the rating is based...

Companies mentioned in this report are:
- Los Angeles Dept of Wtr & Pwr
- Citigroup Global Markets ROCs/ROLs II-R Tr

Action: New Rating

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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.

- Los Angeles Dept of Wtr & Pwr
- Citigroup Global Markets ROCs/ROLs II-R Tr

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