**EXHIBIT 99.1**

[Letterhead of KPMG LLP]

 

Attestation Report of Independent Registered Public Accounting            Firm

 

Citibank Omni-S Master Trust

c/o            Citibank (South Dakota), National Association, as Servicer

701            East 60th Street, North

Sioux            Falls, South Dakota 57117

 

Citi            Omni-S Finance LLC, as Seller

701            East 60th Street, North

P.O.            Box 6034, MC 1251, Room A

Sioux            Falls, South Dakota 57117

 

We            have examined the accompanying management’s assertion that Citibank (South            Dakota), National Association’s (“CBSD”), as Servicer, complied with            Sections 6(a) and 7(a) of each Defeasance Trust Agreement Series relating to the            Citibank Omni-S Master Trust, dated as of December 6, 2005, as amended by each Omnibus            Amendment to Defeasance Trust Agreements dated as of March 24, 2006 and March 14, 2007,            among CBSD, as Servicer, Citi Omni-S Finance LLC, as Seller, and The Bank of New York,            as Trustee, Securities Intermediary, and Paying Agent (collectively, the            “Agreements”), for the year-ended December 31, 2007. We have also examined            the accompanying management’s assertion regarding the mathematical accuracy of            the amounts disclosed within the Monthly Servicer Certificates forwarded pursuant to            Section 7(a) of the Agreements. Management is responsible for CBSD’s compliance            with the aforementioned sections of the Agreements, as well as the mathematical            accuracy of the amounts disclosed in the Monthly Servicer Certificates. Our            responsibility is to express an opinion on management’s assertions about            CBSD’s compliance based on our examination.

 

Our            examination was conducted in accordance with attestation standards established by the            Public Company Accounting Oversight Board (United States) and, accordingly, included            examining, on a test basis, evidence supporting management’s assertions and            performing such other procedures as we considered necessary in the circumstances. We            believe that our examination provides a reasonable basis for our opinion. Our            examination does not provide a legal determination on CBSD’s compliance with            specified requirements.

 

In            our opinion, management’s assertions that CBSD complied with the aforementioned            sections of the Agreements for the year ended December 31, 2007 are fairly stated, in            all material respects.

 

 

| /s/ KPMG LLP   |
|--------------------------|

New            York, New York

March            25, 2008

 

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[Letterhead of Citibank (South Dakota), N.A.]

 

 

Management Report on Citibank (South Dakota), National            Association’s Compliance, as Servicer, with Sections 6(a) and 7(a) of Each            Defeasance Trust Agreement Series, andAssertion over the Mathematical Accuracy of the Monthly Servicer            Certficates

 

Management of Citibank (South Dakota), National Association            (“CBSD”), as Servicer, is responsible for compliance with Sections 6(a) and            7(a) of each Defeasance Trust Agreement Series relating to the Citibank Omni-S Master            Trust, dated as of December 6, 2005, as amended by each Omnibus Amendment to Defeasance            Trust Agreements dated as of March 24, 2006 and March 14, 2007, among CBSD, as            Servicer, Citi Omni-S Finance LLC, as Seller, and The Bank of New York, as Trustee,            Securities Intermediary, and Paying Agent (collectively, the “Agreements”),            for the year-ended December 31, 2007. Management is also responsible for the            mathematical accuracy of the amounts disclosed in the Monthly Servicer Certificates            forwarded pursuant to Section 7(a) of the Agreements.

 

Management has performed an evaluation of CBSD’s compliance with            the aforementioned sections of the Agreements, as well as an evaluation of the            mathematical accuracy of the amounts included in the Monthly Servicer Certificates for            the year-ended December 31, 2007. Based upon these evaluations, management believes            that, for the year-ended December 31, 2007, CBSD, as Servicer, was materially in            compliance with the aforementioned sections of the Agreements. Management also believes            that, for the year-ended December 31, 2007, the amounts disclosed within the Monthly            Servicer Certificates forwarded pursuant to Section 7(a) of the Agreements were            mathematically accurate.

 

 

| /s/ Kendall Stork   |
|-------------------------------|

Kendall            Stork

President

 

 

March            25, 2008

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