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 May 9, 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 2003-7, maturing April 28, 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 April 28, 2008.

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