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 February 22, 2007,
pursuant to the provisions of Rule 12d2-2 (a). 17CFR240.12d2-2(a) (2)

The removal  of  Lehman  Brothers  Holdings Inc. S&P 500 Index SUNS, maturing
February 5, 2007 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 February 5, 2007.

The security was suspended by the Exchange on February 6, 2007.