UNITED STATES

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): June 15, ~~2005~~2006

Structured Products Corp.

(Exact name of registrant as specified in its charter)

Delaware	001-32078	13-3692801
(State or other jurisdiction of incorporation or organization)	(Commission File Number)	(IRS Employer Identification Number)

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

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

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:

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

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

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

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

Section 8 - Other Events Item 8.01 Other Events.

~~Item~~This current report on Form 8~~.01~~-K ~~Other~~relates ~~Events~~to a distribution made to holders of the Certificates issued by the CorTS Trust for Unum Notes.

~~This~~The ~~current~~issuer ~~report~~of onthe ~~Form~~underlying ~~8-K~~securities, ~~relates~~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 ~~distribution~~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 ~~holders~~the information provided therein. Neither Structured Products Corp. nor the trustee has verified the accuracy or completeness of such documents or reports. There can be no assurance that events affecting the ~~Certificates~~ ~~issued~~issuer byof the ~~CorTS~~underlying ~~Trust~~securities, ~~for~~or ~~Unum~~guarantor ~~Notes~~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.

~~The~~Section ~~issuer~~9 of- ~~the~~Financial ~~underlying~~Statements ~~securities,~~and orExhibits ~~guarantor~~Item ~~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")~~9. ~~Periodic~~01 ~~reports~~Financial ~~and~~Statements ~~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~~Exhibits. ~~at the public reference facilities maintained by the Securities and Exchange Commission~~ (~~the "Commission"~~c) ~~at 450 Fifth Street, N.W., Washington, D.C. 20549. The Commission also maintains a site on the World Wide Web at "http~~Exhibits:~~//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~~1. ~~Neither Structured~~ ~~Products~~Trustee’s ~~Corp.~~Report ~~nor the trustee has participated in the preparation of such reporting documents, or made any due diligence investigation~~ with respect to the ~~information~~June provided therein. Neither Structured Products 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 securities15, or2006 ~~guarantor~~Distribution ~~thereof,~~Date orfor ~~successor thereto, as applicable, or~~ the ~~underlying~~CorTS ~~securities~~Trust ~~have~~for ~~not~~Unum ~~occurred or have not yet been publicly disclosed which would affect the accuracy or completeness of the publicly available documents described above.~~Notes

~~Section 9- Financial Statements and Exhibits~~2

~~Item 9.01 Financial Statements and Exhibits.~~SIGNATURES

~~(c)~~Pursuant ~~Exhibits:~~to 1.the ~~Trustee’s~~requirements ~~Report~~of ~~with~~the ~~respect~~Securities toExchange ~~the~~Act ~~June~~of 151934, ~~2005~~the ~~Distribution~~registrant ~~Date~~has ~~for~~duly ~~the~~caused ~~CorTS~~this ~~Trust~~report ~~for~~to ~~Unum~~be ~~Notes~~signed on its behalf by the undersigned hereunto duly authorized.

2By: /s/ Mark C. Graham Name: Mark C. Graham Title: Authorized Signatory

~~SIGNATURES~~June 15, 2006

~~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 hereunto duly authorized.~~ 3

~~By:~~EXHIBIT ~~/s/ Mark C. Graham Name: Mark C. Graham Title: Authorized Signatory~~INDEX

June 15, 2005

Exhibit		Page
1	Trustee’s Report with respect to the June 15, 2006 Distribution Date for the CorTS Trust for Unum Notes.	5

~~EXHIBIT~~Exhibit ~~INDEX~~1

Exhibit		Page
1	Trustee’s Report with respect to the June 15, 2005 Distribution Date for the CorTS Trust for Unum Notes.	5

To the Holders of:
CorTS Trust for Unum Notes
7.5% Corporate-Backed Trust Securities (CorTS) Certificates
CUSIP: 22082H206*

4U.S. Bank Trust National Association, as Trustee for the CorTS Trust for Unum Notes, hereby gives notice with respect to the Distribution Date of June 15, 2006 (the “Distribution Date”) as follows:

~~Exhibit~~ 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:

To the Holders of:
Principal		Interest		Total Distribution
CorTS Trust for Unum Notes
$	0.000000	$	0.937500	$	0.937500
7.5% Corporate-Backed Trust Securities (CorTS) Certificates
*CUSIP:	22082H206

U2.S. ~~Bank~~The ~~Trust~~amount ~~National~~of ~~Association,~~aggregate asinterest ~~Trustee~~due ~~for~~and ~~the~~not ~~CorTS~~paid ~~Trust~~as ~~for Unum Notes, hereby gives notice with respect to the Distribution Date~~ of ~~June 15, 2005 (~~the “Distribution Date”) asis ~~follows:~~$0.000000.

13. ~~The~~No ~~amount~~fees ofhave ~~the~~been ~~distribution~~paid ~~payable~~ to the ~~Certificateholders~~Trustee onor ~~the Distribution Date allocable to principal and premium, if~~ any, ~~and~~other ~~interest,~~party ~~expressed~~from asthe aproceeds ~~dollar~~of ~~amount~~the ~~per~~Term ~~$25 Certificate, is as set forth below:~~Assets.

Principal		Interest		Total Distribution
$	0.000000	$	0.937500	$	0.937500

4.	$27,778,000 aggregate principal amount of UNUM Corporation (currently now known as UNUMProvident Corporation) 6.75% Notes due December 15, 2028 (the “Term Assets”) are held for the above trust.

25. ~~The~~At ~~amount~~the close of ~~aggregate~~business ~~interest~~on ~~due~~the ~~and~~Distribution ~~not~~Date, ~~paid~~1,000,008 asCertificates ofrepresenting ~~the~~$25,000,200 ~~Distribution~~aggregate ~~Date~~Certificate isPrincipal $0Balance were outstanding.~~000000.~~

36. NoThe ~~fees~~current ~~have~~rating ~~been~~of ~~paid~~the toTerm ~~the~~Assets ~~Trustee~~is ornot ~~any~~provided ~~other~~in ~~party~~this report. Ratings can be obtained from ~~the~~Standard ~~proceeds~~& Poor’s Ratings Services, a division of ~~the~~The ~~Term~~McGraw-Hill ~~Assets~~Companies, Inc., by calling 212-438-2400 and from Moody’s Investors Service, Inc. by calling 212-553-0377.

4U. ~~$27,778,000 aggregate principal amount of UNUM Corporation (currently now known as UNUMProvident Corporation) 6~~S.~~75%~~ ~~Notes~~Bank ~~due~~Trust ~~December~~National 15Association, ~~2028~~as ~~(the “Term Assets”) are held for the above trust.~~Trustee

5.*The AtTrustee shall not be held responsible for the ~~close~~selection ofor ~~business~~use onof the ~~Distribution~~CUSIP ~~Date,~~number ~~1,000,008~~nor ~~Certificates~~is ~~representing~~any ~~$25,000,200~~representation ~~aggregate~~made ~~Certificate~~as ~~Principal~~to ~~Balance~~its ~~were~~correctness. It ~~outstanding~~is included solely for the convenience of the Holders.

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 212-553-0377.5

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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