**Exhibit
      99.2**














Attestation
      Report of Independent Registered Public Accounting Firm








Citibank
      Credit Card Master Trust I


c/o
      Deutsche Bank Trust Company Americas (formerly Bankers Trust Company), as
      Trustee


Corporate
      Trust & Agency Services – Structured Finance Services


60
      Wall
      Street, 26th
      Floor – MS NYC60-2606


New
      York,
      NY 10005





Citibank
      (South Dakota), National Association, as Servicer


701
      East
      60th Street,
      North


Sioux
      Falls, South Dakota 57117





We
      have
      examined the accompanying management’s assertion that Citibank (South Dakota),
      National Association (“CBSD”) complied, as Servicer, with the servicing
      requirements in Article III, Sections 3.01, 3.02, 3.04, 3.05, 3.06, and 3.09,
      Article IV, and Section 8.08 of the Amended and Restated Pooling and Servicing
      Agreement for the Citibank Credit Card Master Trust I, formerly known as the
      Standard Credit Card Master Trust I (the “Trust”), dated as of October 5, 2001
      (filed with the Securities and Exchange Commission on Form 8-K on October 19,
      2001) and amended as of December 31, 2003 and December 19, 2005, including
      the
      supplements for each series issued from the Trust, among CBSD, as Seller and
      Servicer, and Deutsche Bank Trust Company Americas (formerly Bankers Trust
      Company), as Trustee (the “Agreement”) for the year ended December 31,
      2007.  Management is responsible for CBSD’s compliance with the
      aforementioned sections of the Agreement.  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 assertion 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 assertion that CBSD complied with the aforementioned
      sections of the Agreement for the year ended December 31, 2007 is fairly stated,
      in all material respects.





/s/
      KPMG
      LLP





New
      York,
      New York


March
      25,
      2008




















[Citibank
      (South Dakota) Letterhead]











Management
      Report on Citibank (South Dakota), National Association’s Compliance,
      as


Servicer,
      with the Servicing Requirements of the Pooling and Servicing
      Agreement








Management
      of Citibank (South Dakota), National Association (“CBSD”), as Servicer, is
      responsible for compliance with the servicing requirements in Article III,
      Sections 3.01, 3.02, 3.04, 3.05, 3.06, and 3.09, Article IV, and Section 8.08
      of
      the Amended and Restated Pooling and Servicing Agreement (the “Agreement”) for
      the Citibank Credit Card Master Trust I, formerly known as the Standard Credit
      Card Master Trust I (the “Trust”), dated as of October 5, 2001 and amended as of
      December 31, 2003 and December 19, 2005, including the supplements for each
      series issued from the Trust, among CBSD, as Seller and Servicer, and Deutsche
      Bank Trust Company Americas (formerly Bankers Trust Company), as
      Trustee.





Management
      has performed an evaluation of CBSD’s compliance with the aforementioned
      sections of the Agreement for the year ended December 31, 2007.  Based
      upon this evaluation, management believes that, for the year ended December
      31,
      2007, CBSD, as Servicer, was materially in compliance with the aforementioned
      sections of the Agreement.








/s/
      Kendall Stork


-----------------------


Kendall
      Stork


President





March
      25,
      2008