UNITED STATES ~~SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549_____________________________________________ FORM 8-K~~

~~CURRENT~~SECURITIES ~~REPORT~~AND ~~Pursuant~~EXCHANGE ~~to Section 13 OR 15(d) of the Securities Exchange Act of 1934~~COMMISSION

~~Date of Report (Date of earliest event reported): February 1~~Washington, ~~2005~~D.C. 20549

~~Structured Products Corp.~~______________________________

~~(Exact~~FORM ~~name of registrant as specified in its charter)~~ 8-K

Delaware (State or other jurisdiction of incorporation or organization)	001-32100 (Commission File Number)	13-3692801 (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.
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: [ ] Written communications pursuant to Rule 425 under the Securities Act (17CFR 230.425) [ ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17CFR 240.14a-12) [ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17CFR 240.14d-2(b)) [ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17CFR 240.13e-4(c))

CURRENT REPORT

1Pursuant to Section 13 OR 15(d) of the Securities Exchange Act of 1934

~~Section~~Date 8of —Report ~~Other~~(Date ~~Events~~of ~~Item~~earliest ~~8.01~~event ~~Other~~reported): August ~~Events.~~1, 2006

This current report on Form 8-K relates to a distribution made to holders of the Certificates issued by the CorTS Trust for Sherwin-Williams Debentures. 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 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 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.

~~Section~~on 9-behalf ~~Financial Statements and ExhibitsItem 9.01 Financial Statements and Exhibits.~~of

~~(c)~~CorTS ~~Exhibits:~~Trust for Sherwin-Williams Debentures

1.(Exact ~~Trustee’s~~name ~~Report~~of ~~with~~registrant ~~respect~~as tospecified ~~the~~in ~~February~~its ~~1, 2005 Distribution Date for the CorTS Trust for Sherwin-Williams Debentures~~charter)

Delaware	001-32100	13-3692801
(State or other jurisdiction of incorporation or organization)	(Commission File Number)	(IRS Employer Identification Number)

SIGNATURES

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.

~~Pursuant~~Check to the ~~requirements~~appropriate ofbox ~~the~~below ~~Securities~~if ~~Exchange Act of 1934,~~ the ~~registrant~~Form ~~has~~8-K ~~duly~~filing ~~caused this~~is ~~report~~intended to besimultaneously ~~signed~~satisfy onthe ~~its~~filing ~~behalf~~obligation byof the ~~undersigned~~registrant ~~hereunto~~under ~~duly~~any ~~authorized.~~of the following provisions:

~~By:~~o ~~/s/~~Written ~~Mark~~communications C.pursuant ~~Graham~~to ~~Name:~~Rule ~~Mark~~425 C.under ~~GrahamTitle:~~the ~~Authorized~~Securities ~~Signatory~~Act (17CFR 230.425)

~~February~~o 1,Soliciting ~~2005~~material pursuant to Rule 14a-12 under the Exchange Act (17CFR 240.14a-12)

3o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17CFR 240.14d-2(b))

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

Exhibit		Page
1	Trustee’s Report with respect to the February 1, 2005 Distribution Datefor the CorTS Trust for Sherwin-Williams Debentures	5

4Section 8 - Other Events

~~Exhibit~~Item 18.01 Other Events.

ToThis current report on Form 8-K relates to a distribution made to holders of the ~~Holdersof:~~ Certificates issued by the CorTS Trust for Sherwin-Williams Debentures 7.~~5% Corporate-Backed Trust Securities (CorTS) Certificates *CUSIP: 22081H207~~

UThe 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").S. Periodic ~~Bank~~reports ~~Trust~~and ~~National~~other ~~Association~~information required to be filed pursuant to the Exchange Act, by the issuer of the underlying securities, or guarantor thereof, or successor thereto, as ~~Trustee~~applicable, ~~for~~may be inspected and copied at the ~~CorTS~~public ~~Trust~~reference ~~for~~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 ~~Sherwin-Williams~~Structured ~~Debentures~~Products Corp. nor the trustee has participated in the preparation of such reporting documents, ~~hereby~~or ~~gives~~made ~~notice~~any due diligence investigation with respect to the ~~Distribution~~ ~~Date~~information provided therein. Neither Structured Products Corp. nor the trustee has verified the accuracy or completeness of ~~February~~such 1,documents ~~2005~~or (reports. There can be no assurance that events affecting the ~~“Distribution~~issuer ~~Date”)~~of the underlying securities, or guarantor thereof, or successor thereto, as ~~follows:~~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.

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:

Underlying Securities Issuer(s) or Guarantor, or successor thereto

Exchange Act File Number

The Sherwin-Williams Company

001-04851

	Principal	Interest	Total Distribution
	$ 0.000000	$ 0.937500	$ 0.937500

Section 9 - Financial Statements and Exhibits

Item 9.01 Financial Statements and Exhibits.

(c) Exhibits:

1. Trustee’s Report with respect to the August 1, 2006 Distribution Date for the CorTS Trust for Sherwin-Williams Debentures

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.~~SIGNATURES

4.Pursuant ~~$25,600,000~~to ~~aggregate~~the ~~principal~~requirements ~~amount~~of the Securities Exchange Act of ~~The~~1934, ~~Sherwin-Williams~~the ~~Company~~registrant ~~7.45%~~has ~~Debentures~~duly ~~due~~caused ~~February~~this 1,report ~~2097~~to ~~(the~~be ~~“Term~~signed ~~Assets”)~~on ~~are~~its ~~held~~behalf ~~for~~by the ~~above~~undersigned ~~trust~~hereunto duly authorized.

5.By: At/s/ ~~the~~John ~~close~~W. ofDickey ~~business~~Name: onJohn ~~the~~W. ~~Distribution~~Dickey ~~Date,~~Title: ~~1,017,173~~Authorized ~~Certificates representing $25,429,325 aggregate Certificate Principal Balance were outstanding.~~Signatory

6.August ~~The current rating of the Term Assets is not provided in this report. Ratings can be obtained from Standard & Poor’s Ratings Services~~1, ~~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.~~2006

~~U.S. Bank Trust National Association, as Trustee~~ 3

*TheEXHIBIT ~~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.~~ INDEX

Exhibit		Page
1	Trustee’s Report with respect to the August 1, 2006 Distribution Date for the CorTS Trust for Sherwin-Williams Debentures	5

Exhibit 1

To the Holders of:
CorTS Trust for Sherwin-Williams Debentures
7.5% Corporate-Backed Trust Securities (CorTS) Certificates
*CUSIP:	22081H207

U.S. Bank Trust National Association, as Trustee for the CorTS Trust for Sherwin-Williams Debentures, hereby gives notice with respect to the Distribution Date of August 1, 2006 (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	$	0.937500	$	0.937500

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.	$25,600,000 aggregate principal amount of The Sherwin-Williams Company 7.45% Debentures due February 1, 2097 (the “Term Assets”) are held for the above trust.

5.	At the close of business on the Distribution Date, 1,017,173 Certificates representing $25,429,325 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.

Filing Compare · STRUCTURED PRODUCTS CORP CORTS TR FOR SHERWIN WILLIAMS DEBEN