A letter report issued by the Government Accountability Office with an abstract that begins "An Arabic version of this product is available at http://www.gao.gov/products/GAO-11-190. The U.S. government considers the Kingdom of Saudi Arabia a vital partner in combating terrorism. The strong diplomatic relationship between the United States and Saudi Arabia, founded more than 70 years ago, was strained by the Al Qaeda attacks of September 11, 2001, that were carried out in large part by Saudi nationals and killed thousands of U.S. citizens. GAO was asked to report on (1) the U.S. government strategy to collaborate with and assist the Kingdom of Saudi Arabia to counter terrorism and terrorism financing, and (2) U.S. government agencies' assessment of and the Saudi government's views on progress toward the goals of this strategy. GAO analyzed relevant U.S. and Saudi strategy, planning, and evaluation documents related to efforts since 2005, and discussed these efforts with subject matter experts and U.S. and Saudi officials in Washington, D.C., and Riyadh and Jeddah, Saudi Arabia. GAO submitted a copy of this report to intelligence agencies, the National Security Council, and the Departments of Defense, Energy, Homeland Security, Justice, State, and Treasury for their review and comment."