September 27, 2007
Securities and Exchange Commission
100 F Street, N.E., Mail Stop 3561
Washington, D.C. 20549
Attention: Filing Desk
Re: | STRATS Trust for Allstate Corporation Securities, Series 2006-3 |
| Amendment No. 1 to Form 10-K for the fiscal year ended December 31, 2006 |
| Filed March 29, 2007 |
Ladies and Gentlemen:
On behalf of Synthetic Fixed-Income Securities, Inc., as sponsor and originator of the STRATS Trust for Allstate Corporation Securities, Series 2006-3, transmitted herewith through the EDGAR system for filing pursuant to the Exchange Act of 1934, as amended, is Amendment No. 1 to Form 10-K filed March 29, 2007.
Should you have any questions or require anything further in connection with this filing, please do not hesitate to contact me at (202) 339-8431.
Thank you for your attention to this matter.
Sincerely yours, |
|
/s/ Mark R. Riccardi |
|
Mark R. Riccardi |
Enclosure