Structured Products Corp Tiers R Inflation Linked Tr 2004-21 Sample Contracts

EXECUTION COPY
Guarantee • April 11th, 2007 • Structured Products Corp Tiers R Inflation Linked Tr 2004-21 • Asset-backed securities • New York

GUARANTEE, dated as of April 11, 2007 of Citigroup Inc., a Delaware corporation (“Guarantor”), in favor of U.S Bank Trust National Association, not in its individual capacity, but solely as trustee of TIERS® Inflation-Linked Trust 2004-21 (“Counterparty”).

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