|   | [KPMG      LLP Letterhead] |
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|   | Report of Independent      Registered Public AccountingFirm |
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|   | The      Board of Directors |
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|   | Citibank      (South Dakota), NationalAssociation: |
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| 1.   | Citibank      (South Dakota), National Association (the "Asserting Party") is      responsible for assessing compliance as of and for the 12-month period      ending December 31, 2007 (the "Reporting Period"), with the servicing      criteria applicable to it under paragraph (d) of Item 1122 of Regulation      AB, as set forth in Appendix 1 hereto (such servicing criteria, excluding      the criteria listed in the column titled "Inapplicable Servicing Criteria"      on Appendix 1 hereto, the "Applicable Servicing Criteria") in connection      with the servicing activities it performs with respect to the transactions      covered by this report. The transactions covered by this report include      all asset-backed securities transactions conducted by Citibank Credit Card      Issuance Trust ("CCCIT") that were registered with the Securities and      Exchange Commission pursuant to the Securities Act of 1933 where the      related asset-backed securities were outstanding during the Reporting      Period (the "Platform"), as listed in Appendix 2  hereto. |
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| 2.   | Except      as set forth in paragraph 3 below, the Asserting Party used the criteria      set forth in paragraph (d) of Item 1122 of Regulation AB to assess      compliance with the Applicable Servicing Criteria as of December 31, 2007      and for the Reporting Period. |
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| 3.   | The      criteria listed in the column titled "Inapplicable Servicing Criteria" on      Appendix 1 hereto, are inapplicable to the Asserting Party based on the      activities it performs with respect to the  Platform. |
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| 4.   | Citibank      N.A. ("CBNA"), an affiliate of the Asserting Party, is the paying agent of      the classes of asset-backed securities listed on Appendix 2 hereto. CBNA      has performed specific and limited activities with respect to the      Platform. The Asserting Party has determined that CBNA is not considered a      "servicer" as defined in Item 1101(j) of Regulation AB, and the Asserting      Party elects to take responsibility for assessing compliance with the      servicing criteria or portions of servicing criteria applicable to CBNA's      activities as set forth in Appendix 1 hereto. The Asserting Party has      policies and procedures in place designed to provide reasonable assurance      that CBNA's activities comply in all material respects with the servicing      criteria applicable to CBNA. |
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| 5.   | The      Asserting Party has complied, in all material respects, with the      Applicable Servicing Criteria as of December 31, 2007 and for the      Reporting Period with respect to the Platform taken as a      whole. |
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| 6.   | The      Asserting Party has not identified and is not aware of any material      instance of noncompliance by CBNA with the servicing criteria applicable      to CBNA's activities as of December 31, 2007 and for the Reporting Period      with respect to the Platform taken as awhole. |
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| 7.   | The      Asserting Party has not identified any material deficiency in its policies      and procedures to monitor the compliance by CBNA with the servicing      criteria applicable to it as of December 31, 2007 and for the Reporting      Period with respect to the Platform taken as a  whole. |
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| 8.   | KPMG      LLP, an independent registered public accounting firm, has issued an      attestation report dated the date hereof on the Asserting Party’s      assessment of compliance with the Applicable Servicing Criteria as of      December 31, 2007 and for the ReportingPeriod. |
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|  SERVICING      CRITERIA | APPLICABLESERVICING      CRITERIA                                                                                                                                                                                                                                                     | INAPPLICABLESERVICING      CRITERIA     |                                                                                |
|-------------------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|-----------------------------------------|-------------------------------------------------------------------------------------|
| Regulation      ABReference   | Criteria                                                                                                                                                                                                                                                                              | PerformedDirectlybyAsserting      Party | Performed      by Affiliate for which Asserting Party is the Responsible      Party |   |   |
|                          | General      Servicing Considerations                                                                                                                                                                                                                                                 |                                    |                                                                                |   |   |
| 1122(d)(1)(i)                 | Policies      and procedures are instituted to monitor any performance or other triggers      and events of default in accordance with the transaction      agreements.                                                                                                               | X                                       |                                                                                |   |   |
| 1122(d)(1)(ii)                | If      any material servicing activities are outsourced to third parties,      policies and procedures are instituted to monitor the third party's      performance and compliance with such servicing activities.                                                                   |  X                                 |                                                                                |   |   |
| 1122(d)(1)(iii)               | Any      requirements in the transaction agreements to maintain a back-up servicer      for the pool assets are maintained.                                                                                                                                                           |                                    |                                                                                | X |   |
| 1122(d)(1)(iv)                | A      fidelity bond and errors and omissions policy is in effect on the party      participating in the servicing function throughout the reporting period in      the amount of coverage required by and otherwise in accordance with the      terms of the transaction agreements. |  X                                 |                                                                                |   |   |
|                          | Cash      Collection and Administration                                                                                                                                                                                                                                               |                                    |                                                                                |   |   |
| 1122(d)(2)(i)                 | Payments      on pool assets are deposited into the appropriate custodial bank accounts      and related bank clearing accounts no more than two business days      following receipt, or such other number of days specified in the      transaction agreements.                     |  X                            |                                                                                |   |   |
| 1122(d)(2)(ii)                | Disbursements      made via wire transfer on behalf of an obligor or to an investor are made      only by authorized personnel.                                                                                                                                                       |                                    |  X                                                                             |   |   |
| 1122(d)(2)(iii)               | Advances      of funds or guarantees regarding collections, cash flows or distributions,      and any interest or other fees charged for such advances, are made,      reviewed and approved as specified in the transaction      agreements.                                         |                                    |                                                                                | X |   |
| 1122(d)(2)(iv)                | The      related accounts for the transaction, such as cash reserve accounts or      accounts established as a form of overcollateralization, are separately      maintained (e.g., with respect to commingling of cash) as set forth in the      transaction agreements.             |  X                                 |                                                                                |   |   |

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|  SERVICING      CRITERIA | APPLICABLESERVICING      CRITERIA                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               | INAPPLICABLESERVICING      CRITERIA     |                                                                                |
|-------------------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|-----------------------------------------|-------------------------------------------------------------------------------------|
| Regulation      ABReference   | Criteria                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        | PerformedDirectlybyAsserting      Party | Performed      by Affiliate for which Asserting Party is the Responsible      Party |   |   |
| 1122(d)(2)(v)                 | Each      custodial account is maintained at a federally insured depository      institution as set forth in the transaction agreements. For purposes of      this criterion, "federally insured depository institution" with respect to      a foreign financial institution means a foreign financial institution that      meets the requirements of Rule 13k-1(b)(1) of the Securities Exchange      Act.                                                                                                                                                                                                                                                                                                                                                   |   X                      |                                                                                |   |   |
| 1122(d)(2)(vi)                | Unissued      checks are safeguarded so as to prevent unauthorized    access.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |                                    |                                                                                | X |   |
| 1122(d)(2)(vii)               | Reconciliations      are prepared on a monthly basis for all asset-backed securities related      bank accounts, including custodial accounts and related bank clearing      accounts. These reconciliations: (A) are mathematically accurate; (B) are      prepared within 30 calendar days after the bank statement cutoff date, or      such other number of days specified in the transaction agreements; (C) are      reviewed and approved by someone other than the person who prepared the      reconciliation; and (D) contain explanations for reconciling items. These      reconciling items are resolved within 90 calendar days of their original      identification, or such other number of days specified in the transaction      agreements. | X                                       |                                                                                |   |   |

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|  SERVICING      CRITERIA | APPLICABLESERVICING      CRITERIA | INAPPLICABLESERVICING      CRITERIA     |                                                                                |   |
|-------------------------------|-----------------------------------|-----------------------------------------|-------------------------------------------------------------------------------------|--------|
| Regulation      ABReference   | Criteria                          | PerformedDirectlybyAsserting      Party | Performed      by Affiliate for which Asserting Party is the Responsible      Party |   |   |

|            | Investor      Remittances and Reporting                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |           |     |   |   |   |
|-----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|----------------|----------|--------|--------|--------|
| 1122(d)(3)(i)   | Reports      to investors, including those to be filed with the Commission, are      maintained in accordance with the transaction agreements and applicable      Commission requirements. Specifically, such reports (A) are prepared in      accordance with timeframes and other terms set forth in the transaction      agreements; (B) provide information calculated in accordance with the      terms specified in the transaction agreements; (C) are filed with the      Commission as required by its rules and regulations; and (D) agree with      investors' or the trustee's records as to the total unpaid principal      balance and number of pool assets serviced by theServicer. | X              |     |   |   |   |
| 1122(d)(3)(ii)  | Amounts      due to investors are allocated and remitted in accordance with timeframes,      distribution priority and other terms set forth in the transaction      agreements.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    | X*        | X*  |   |   |   |
| 1122(d)(3)(iii) | Disbursements      made to an investor are posted within two business days to the Servicer's      investor records, or such other number of days specified in the      transaction agreements.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |  X*  | X*       |   |   |   |
| 1122(d)(3)(iv)  | Amounts      remitted to investors per the investor reports agree with cancelled      checks, or other form of payment, or custodial bank      statements.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |  X*  | X*       |   |   |   |

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|  SERVICING      CRITERIA | APPLICABLESERVICING      CRITERIA                                                                                                                                                                                                                                                                                                                                                                                                          | INAPPLICABLESERVICING      CRITERIA     |                                                                                |
|-------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|-----------------------------------------|-------------------------------------------------------------------------------------|
| Regulation      ABReference   | Criteria                                                                                                                                                                                                                                                                                                                                                                                                                                   | PerformedDirectlybyAsserting      Party | Performed      by Affiliate for which Asserting Party is the Responsible      Party |   |   |
|                          | Pool      Asset Administration                                                                                                                                                                                                                                                                                                                                                                                                             |                                    |                                                                                |   |   |
| 1122(d)(4)(i)                 | Collateral      or security on pool assets is maintained as required by the transaction      agreements or related pool asset documents.                                                                                                                                                                                                                                                                                                   |  X                            |                                                                                |   |   |
| 1122(d)(4)(ii)                | Pool      assets and related documents are safeguarded as required by the      transaction agreements.                                                                                                                                                                                                                                                                                                                                     | X                                       |                                                                                |   |   |
| 1122(d)(4)(iii)               | Any      additions, removals or substitutions to the asset pool are made, reviewed      and approved in accordance with any conditions or requirements in the      transaction agreements.                                                                                                                                                                                                                                                 | X                                       |                                                                                |   |   |
| 1122(d)(4)(iv)                | Payments      on pool assets, including any payoffs, made in accordance with the related      pool asset documents are posted to the Servicer's obligor records      maintained no more than two business days after receipt, or such other      number of days specified in the transaction agreements, and allocated to      principal, interest or other items (e.g., escrow) in accordance with the      related pool asset documents. | X                                       |                                                                                |   |   |
| 1122(d)(4)(v)                 | The      Servicer's records regarding the pool assets agree with the Servicer's      records with respect to an obligor's unpaid principal    balance.                                                                                                                                                                                                                                                                                     | X                                       |                                                                                |   |   |
|  1122(d)(4)(vi)          | Changes      with respect to the terms or status of an obligor's pool asset (e.g., loan      modifications or re-agings) are made, reviewed and approved by authorized      personnel in accordance with the transaction agreements and related pool      asset documents.                                                                                                                                                                 | X                                       |                                                                                |   |   |
| 1122(d)(4)(vii)               | Loss      mitigation or recovery actions (e.g., forbearance plans, modifications and      deeds in lieu of foreclosure, foreclosures and repossessions, as      applicable) are initiated, conducted and concluded in accordance with the      timeframes or other requirements established by the transaction      agreements.                                                                                                            | X                                       |                                                                                |   |   |

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|  SERVICING      CRITERIA | APPLICABLESERVICING      CRITERIA                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            | INAPPLICABLESERVICING      CRITERIA     |
|-------------------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|-----------------------------------------|
| Regulation      ABReference   | Criteria                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     | PerformedDirectlybyAsserting      Party | Performed      by Affiliate for which Asserting Party is the Responsible      Party |   |
| 1122(d)(4)(viii)              | Records      documenting collection efforts are maintained during the period a pool      asset is delinquent in accordance with the transaction agreements. Such      records are maintained on at least a monthly basis, or such other period      specified in the transaction agreements, and describe the entity's      activities in monitoring delinquent pool assets including, for example,      phone calls, letters and payment rescheduling plans in cases where      delinquency is deemed temporary (e.g., illness or      unemployment).                                                                       | X                                       |   |   |
| 1122(d)(4)(ix)                | Adjustments      to interest rates or rates of return for pool assets with variable rates      are computed based on the related pool asset documents.                                                                                                                                                                                                                                                                                                                                                                                                                                                                       | X                                       |   |   |
| 1122(d)(4)(x)                 | Regarding      any funds held in trust for an obligor (such as escrow accounts): (A) such      funds are analyzed, in accordance with the obligor's pool asset documents,      on at least an annual basis, or such other period specified in the      transaction agreements; (B) interest on such funds is paid, or credited,      to obligors in accordance with applicable pool asset documents and state      laws; and (C) such funds are returned to the obligor within 30 calendar      days of full repayment of the related pool asset, or such other number of      days specified in the transaction agreements. |                                    |   | X |
| 1122(d)(4)(xi)                | Payments      made on behalf of an obligor (such as tax or insurance payments) are made      on or before the related penalty or expiration dates, as indicated on the      appropriate bills or notices for such payments, provided that such support      has been received by the Servicer at least 30 calendar days prior to these      dates, or such other number of days specified in the transaction      agreements.                                                                                                                                                                                                |                                    |   | X |
| 1122(d)(4)(xii)               | Any      late payment penalties in connection with any payment to be made on behalf      of an obligor are paid from the Servicer's funds and not charged to the      obligor, unless the late payment was due to the obligor's error or      omission.                                                                                                                                                                                                                                                                                                                                                                      |                                    |   | X |

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|  SERVICING      CRITERIA | APPLICABLESERVICING      CRITERIA                                                                                                                                                                                        | INAPPLICABLESERVICING      CRITERIA     |
|-------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|-----------------------------------------|
| Regulation      ABReference   | Criteria                                                                                                                                                                                                                 | PerformedDirectlybyAsserting      Party | Performed      by Affiliate for which Asserting Party is the Responsible      Party |   |
| 1122(d)(4)(xiii)              | Disbursements      made on behalf of an obligor are posted within two business days to the      obligor's records maintained by the Servicer, or such other number of days      specified in the transaction agreements. |                                    |   | X |
| 1122(d)(4)(xiv)               | Delinquencies,      charge-offs and uncollectible accounts are recognized and recorded in      accordance with the transaction agreements.                                                                               | X                                       |   |   |
| 1122(d)(4)(xv)                | Any      external enhancement or other support, identified in Item 1114(a)(1)      through (3) or Item 1115 of Regulation AB, is maintained as set forth in      the transaction agreements.                             | X                                       |   |   |

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