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 June 19, 2008
pursuant to the provisions of Rule 12d2-2 (a). 17CFR240.12d2-2(a) (2)

The removal of Citigroup Funding Inc.  8%  ELKS  Based Upon Lowe's Companies,
Inc., maturing June 6, 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 June 6, 2008.

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