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 6, 2008,
pursuant to the provisions of Rule 12d2-2 (a). 17CFR240.12d2-2(a)(2)

The removal of Structured Products Corp.  TIERS  Principal-Protected  Minimum
Return Trust Certificates, Series S&P 2003-10, maturing May 22, 2008 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
22, 2008.

The security was suspended by the Exchange on May 23, 2008.