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 October ***,
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 Stock Upside Note
Securities ("SUNS"), maturing September 27,  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 September 27,
2007.

The security was suspended by the Exchange on September 28, 2007.