U.S. stock index futures were flat to lower after shares of Citigroup
* General Electric Co
* Citigroup reported a quarterly per share loss on revenues of $24.8 billion in the first quarter.
* S&P 500 futures fell 0.4 points and were below fair value, a formula that evaluates pricing by taking into account interest rates, dividends and time to expiration on the contract. Dow Jones industrial average futures rose 12 points, and Nasdaq 100 futures lost 5.50 points.
* Shares of Google
* A bankrupt General Motors Corp
* General Motors
* The Reuters/University of Michigan April survey of consumer sentiment, due at 9.55 a.m., is expected to have risen for a second consecutive month to 58.5 from March's 57.3.
* U.S. stocks surged on Thursday as expectations of reassuring results from bellwethers, including Google, lifted technology shares, while JPMorgan's better-than-expected profit added to bank stabilization hopes.
(Reporting by Edward Krudy; Editing by Theodore d'Afflisio)