UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

~~Washington~~WASHINGTON, D.C. 20549

_______________________

FORM 8-K

_______________________

CURRENT REPORT

~~Pursuant~~PURSUANT toTO ~~Section~~SECTION 13 OR 15 (d) ofOF ~~The Securities Exchange Act of 1934~~THE

~~Date~~SECURITIES ofEXCHANGE ~~Report~~ACT ~~(Date~~OF ~~of earliest event reported): April 15, 2011~~1934

MSDate ~~Structured~~of ~~Asset~~report ~~Corp.~~ (~~Issuer~~Date inof ~~Respect~~earliest ofevent ~~SATURNS~~reported): ~~Trust~~April ~~No.~~26, ~~2002-15)~~2011

~~(Exact~~MS ~~name~~Structured ofAsset ~~registrant~~Corp. ason ~~specified~~behalf inof ~~its~~SATURNS ~~charter)~~Trust No. 2002-15

Delaware	001-16443	13-4026700
(State or other jurisdiction of incorporation)	(Commission File Number)	(IRS Employer Identification No.)

(Exact Name of Registrant as Specified in Charter)

Attention: In-Young Chase, 1585 Broadway, 2nd Floor, New York, New York 10036

Delaware	001-16443, 333-64879	13-4026700
(State or Other Jurisdiction of Incorporation)	(Commission File Numbers)	(IRS Employer Identification No.)

1585 Broadway, Second Floor New York, New York Attention: In-Young Chase		10036
(Address of Principal Executive Offices)		(Zip Code)

Registrant’s telephone number, including area code: 212-761-2457

	Not Applicable
(Former Name or Former Address, if Changed Since Last Report)

(Address of principal executive offices, including Zip Code)

Registrant's telephone number, including area code: (212) 761-2457

N/A

(Former name or former address, if changed since last report.)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):

[ ] Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

[ ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

[ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

[ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Section 8 - Other Events

Item 8.01. Other Events.

~~This~~On ~~current~~April ~~report~~26, on2011, ~~Form~~the ~~8-K~~Company ~~relates~~issued toa press release regarding the ~~semi~~receipt ~~annual~~of ~~distribution~~a ~~reported~~notice of intended exercise of 28,700 Call Options representing the right to call $28,700,000 aggregate principal amount of the ~~holders~~7.00% Debentures of ~~SATURNS~~Goodrich Corporation held by the Trust ~~No.~~on ~~2002-15~~May 17, 2011, a copy of which ~~was~~press ~~made~~release ~~on April~~is ~~15,~~attached ~~2011~~as Exhibit 99.1 hereto.

Section 9 - Financial Statements and Exhibits

Item 9.01 Financial Statements and Exhibits.

(Exhibit No. Description)

99.1 Semi-Annual distribution report pursuant to the Trust Agreement for the distribution on April 15, 2011.

SIGNATURES

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

		Bank of America, National Association as successor by merger to LaSalle Bank National Association, in its capacity as Trustee Under the Trust Agreement on behalf of MS Structured Asset Corp., Registrant
Date: April 18, 2011	By:	/s/ Jay R. Miller
		Name: Jay R. Miller
		Title: Vice President

Date: April 26, 2011

MS STRUCTURED ASSET CORP.

(Registrant)

By: /s/ Brian Neer

Name: Brian Neer

Title: President

EXHIBIT INDEX

Exhibit 99.1 Press release, dated April 26, 2011

Filing Compare · MS STRUCTURED SATURNS SERIES 2002-15