X0202 876661 NEW YORK STOCK EXCHANGE INC 0000829281 LEHMAN ABS CORP 001-11661

LEHMAN ABS CORP 3 WORLD FINANCIAL CENTER NEW YORK NY NEW YORK 10285

2125267000 7.70% Corporate Backed Trust Certificates, Royal and Sun Alliance Bond-Backed Series 2002-11, Class A-1 17 CFR 240.12d2-2(a)(1) Paras Madho Director 2006-05-09