8-K 1 a444_8k-07012004.htm CREDIT ENHANCED CORTS AON CAP A

                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549
                         ------------------------------
                                    FORM 8-K

                                 CURRENT REPORT

                     PURSUANT TO SECTION 13 OR 15(d) OF THE

                         SECURITIES EXCHANGE ACT OF 1934

         Date of Report (Date of earliest event reported): July 1, 2004



                            Structured Products Corp.
                            -------------------------
             (Exact name of registrant as specified in its charter)


Delaware                             001-32132            13-3692801
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(State or other jurisdiction of     (Commission File     (IRS Employer
incorporation or organization)       Number)              Identification Number)

388 Greenwich Street, New York, New York                                   10013
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(Address of principal executive offices)                              (Zip Code)
Registrant's telephone number including area code (212) 816-7496.
                                                  --------------


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Item 1.   Changes in Control of Registrant.

          Not Applicable.

Item 2.   Acquisition or Disposition of Assets.

          Not Applicable.

Item 3.   Bankruptcy or Receivership.

          Not Applicable.

Item 4.   Changes in Registrant's Certifying Accountant.

          Not Applicable.

Item 5.   Other Events.

The issuer of the underlying  securities,  or guarantor  thereof,  or successor,
thereto, as applicable,  is subject to the information reporting requirements of
the Securities  Exchange Act of 1934, as amended (the "Exchange Act").  Periodic
reports and other information required to be filed pursuant to the Exchange Act,
by the issuer of the underlying  securities,  or guarantor thereof, or successor
thereto,  as  applicable,  may be inspected  and copied at the public  reference
facilities   maintained  by  the   Securities  and  Exchange   Commission   (the
"Commission") at 450 Fifth Street, N.W., Washington,  D.C. 20549. The Commission
also  maintains  a site on the World Wide Web at  "http://www.sec.gov"  at which
users can view and download copies of reports,  proxy and information statements
and  other  information  filed   electronically   through  the  Electronic  Data
Gathering,  Analysis and Retrieval system. Neither Structured Products Corp. nor
the trustee has participated in the preparation of such reporting documents,  or
made any due diligence  investigation  with respect to the information  provided
therein.  Neither  Structured  Product  Corp.  nor the trustee has  verified the
accuracy or completeness of such documents or reports. There can be no assurance
that events  affecting  the issuer of the  underlying  securities,  or guarantor
thereof, or successor thereto, as applicable,  or the underlying securities have
not  occurred or have not yet been  publicly  disclosed  which would  affect the
accuracy or completeness of the publicly available documents described above.

Item 6.   Resignations of Registrant's Directors.

          Not Applicable.

Item 7.   Financial Statements, Pro-Forma Financial Information and Exhibits.


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          (a)  Not Applicable.

          (b)  Not Applicable.

          (c)  Exhibits:

               1.   Trustee's   Report   with   respect  to  the  July  1,  2004
                    Distribution  Date for the  Credit-Enhanced  CorTS Trust for
                    Aon Capital A

Item 8.   Change in Fiscal Year

          Not Applicable.

Item 9.   Regulation FD Disclosure

          Not Applicable.



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                                   SIGNATURES


                  Pursuant to the requirements of the Securities Exchange Act of
1934,  the  Registrant has duly caused this report to be signed on its behalf by
the undersigned thereunto duly authorized.





                                                 By:  /s/ Mark C. Graham
                                                 -------------------------------
                                                 Name:   Mark C. Graham
                                                 Title:  Authorized Signatory










July 1, 2004


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EXHIBIT INDEX


Exhibit                                                                     Page
-------                                                                     ----

   1      Trustee's   Report   with   respect  to  the  July  1,  2004        6
          Distribution  Date for the  Credit-Enhanced  CorTS Trust for
          Aon Capital A



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                                    Exhibit 1

To the Holders of:
Credit-Enhanced CorTS Trust for Aon Capital A
8.205% Corporate-Backed Trust Securities (CorTS) Certificates
*CUSIP:  22532R101

U.S. Bank Trust National  Association,  as Trustee for the Credit-Enhanced CorTS
Trust for Aon Capital A, hereby gives  notice with  respect to the  Distribution
Date of July 1, 2004 (the "Distribution Date") as follows:

1.   The amount of the  distribution  payable to the  Certificateholders  on the
     Distribution Date allocable to principal and premium, if any, and interest,
     expressed as a dollar amount per $25 Certificate, is as set forth below:

     Principal              Interest             Total Distribution
     $  0.000000            $  1.025625          $  1.025625

2.   The amount of aggregate  interest  due and not paid as of the  Distribution
     Date is $0.000000.

3.   No fees have been paid to the Trustee or any other party from the  proceeds
     of the Term Assets.

4.   $40,170,000  aggregate  principal  amount of Aon  Capital A 8.205%  Capital
     Securities  due January 1, 2027 (the "Term  Assets") are held for the above
     trust.

5.   At the close of business on the Distribution Date,  1,606,800  Certificates
     representing  $40,170,000  aggregate  Certificate  Principal  Balance  were
     outstanding.

6.   The  current  rating of the Term  Assets is not  provided  in this  report.
     Ratings can be obtained from Standard & Poor's Ratings Services, a division
     of The  McGraw-Hill  Companies,  Inc.,  by  calling  212-438-2400  and from
     Moody's Investors Service, Inc. by calling 212-553-0377.

U.S.  Bank Trust National Association, as Trustee


*The Trustee shall not be held responsible for the selection or use of the CUSIP
number nor is any  representation  made as to its  correctness.  It is  included
solely for the convenience of the Holders.



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