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 1, 2007,
pursuant to the provisions of Rule 12d2-2 (a). 17CFR240.12d2-2(a) (2)

The  removal  of Lehman Brothers Holdings  Inc.  Nasdaq-100  Rebound  RANGERS
(Rebound Risk AdjustiNG  Equity  Range  Securities), maturing May 20, 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 June 2, 2005

The security was suspended by the Exchange on May 21, 2007.