A Smith Barney office is seen in the Westwood district of Los Angeles, Tuesday, April 10, 2007. Smith Barney is a division of Citigroup Global Capital Markets Inc. Citigroup Inc., the nation’s largest financial institution, said Wednesday, April 11, 2007 it will eliminate about 17,000 jobs as part of a companywide restructuring to reduce costs and improve profit. (AP Photo/Reed Saxon)