U.S. Securities & Exchange Commission
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U.S. Securities and Exchange Commission

Securities Exchange Act of 1934
Release No. 52399 / September 8, 2005

An order has been issued granting the application of MS Structured Asset Corp. to withdraw its SATURNS Sears Roebuck Acceptance Corp. Debenture-Backed Series 2003-1 Callable Units, from listing and registration on the New York Stock Exchange, Inc., effective at the opening of business on September 9, 2005.


Modified: 09/14/2005