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 August 15, 2008
pursuant to the provisions of Rule 12d2-2 (a). 17CFR240.12d2-2(a) (2)

The removal of Lehman Brothers  Absolute  Buffer  Notes on the Dow Jones EURO
STOXX 50 Index, maturing July 29, 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 July 29, 2008.

The security was suspended by the Exchange on July 29, 2008.