A number of people are beginning to see a light at the end of the Citigroup (C) tunnel. I still have significant doubts. In an article on December 30, 2007, Todd Sullivan pointed out that if Citi is short the $11 billion needed to pay the dividend for one year, that shortfall could be made up by selling an equivalent amount of assets. If we assume that the value before this one time loss made sense, and that $11 billion is the full extent of the loss, then that sounds very reassuring. Collecting 7% from a reliable financial firm, with a 15% tax rate sounds really good. Citi might be very good for my retirement.