SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 ------------------------------ FORM 8-K CURRENT REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 Date of Report (Date of earliest event reported): February 15, 1998 Structured Products Corp. on behalf of TIERS(Servicemark) Corporate Bond-Backed Certificates Trust IBM 1997-4 TIERS(Servicemark) Corporate Bond-Backed Certificates Trust BLS 1997-6 TIERS(Servicemark) Corporate Bond-Backed Certificates Trust APA 1997-8 - ----------------------------------------------------------- (Exact name of registrant as specified in its charter) Delaware 33-55860 13-3692801 - -------- -------- ---------- (State or other (Commission File (IRS Employer jurisdiction of Number) Identification Number) incorporation or organization) Room 33-130, 33rd Floor, Seven World Trade Center, New York, New York 10048 - -------------------------------------------------------------------------------- (Address of principal executive offices) (Zip Code) Registrant's telephone number including area code (212) 783-6645. N/A - --------------------------------------- -------------------------------------- (Former name or former address, if changed since last report) Item 1. Changes in Control of Registrant. Not Applicable. Item 2. Acquisition or Disposition of Assets. Not Applicable. Item 3. Bankruptcy or Receivership. Not Applicable. Item 4. Changes in Registrant's Certifying Accountant. Not Applicable. Item 5. Other Events. On February 17, 1998, $18,397,000 principal amount of TIERS (Servicemark) Corporate Bond-Backed Certificates, Series BLS 1997-6 ZTF Class and $6,755,378 principal amount of TIERS(Servicemark) Corporate Bond-Backed Certificates, Series BLS 1997-6 Amortizing Class were exchanged for $18,397,000 principal amount of the Term Assets. Item 6. Resignations of Registrant's Directors. Not Applicable. Item 7. Financial Statements, Pro-Forma Financial Information and Exhibits. (a) Not Applicable. (b) Not Applicable. (c) Exhibits. 1. Trustee's Report in respect of the Following Distribution Date for TIERS (Servicemark) Corporate Bond-Backed Certificates Trust APA 1997-8: February 15, 1998 Item 8. Change in Fiscal Year. Not Applicable. 2 SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized. STRUCTURED PRODUCTS CORP. By: /s/ Timothy P. Beaulac ------------------------------------- Name: Timothy P. Beaulac Title: Assistant Vice President and Finance Officer Dated: February 15, 1998 3 INDEX OF EXHIBITS Page of Sequentially Numbered Pages 1 Trustee's Report in respect of the Following Distribution Date for TIERS(Servicemark) Corporate Bond-Backed Certificates Trust APA 1997-8 : February 15, 1998 5 4