NOTIFICATION  OF  THE  REMOVAL  FROM  LISTING  AND REGISTRATION OF THE STATED
SECURITIES

The American Stock Exchange LLC hereby notifies  the  SEC of its intention to
remove   the  entire  class  of  the  stated  securities  from  listing   and
registration  on  the  Exchange  at  the opening of business on June 5, 2006,
pursuant to the provisions of Rule 12d2-2 (a). 17CFR240.12d2-2(a)(2)

The removal of Structured Products Corp.  S&P  500  Index Tiers, expiring May
24, 2006 is being effected because the Exchange knows or is reliably informed
that the entire class of this security was redeemed or  paid  at  maturity or
retirement on May 24, 2006.

The security was suspended by the Exchange on May 25, 2006.