Citigroup Global Markets Reset Option Certificates II-R Series 10173, relating to Austin, Texas water and wastewater system revenue refunding bonds series 2000, are rated 'AAA/A-1+'. The long-term component of the rating is based on the 'AAA' rated, MBIA-insured underlying bonds. The short-term component of the rating is based on a liquidity facility provided by Citibank N.A. (A-1+). Citigroup Global Markets Reset Option Longs II-R, Series 10173, relating to Austin, Texas water and wastewater system revenue refunding bonds series 2000, are rated 'AAA'. The rating is based on the 'AAA' rated, MBIA-insured underlying bonds. The short-term component of the rating is based on a shortfall liquidity swap agreement where the swap counterparty is Citibank N.A. (A-1+). Optionally tendered ROCs that are