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  S&P  500  Index  Stock Upside Note Securities
("SUNS"),  maturing  August 5, 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 August 5, 2008.

The security was suspended by the Exchange on August 5, 2008.