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): ~~August~~December 214, 2010

Structured Products Corp.

on behalf of

CorTS Trust for Sherwin-Williams Debentures

(Exact name of registrant as specified in its charter)

Delaware	001-32100	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	(212) 816-7496
(Address of principal executive offices)	(Zip Code)	(Registrant'’s telephone number including area code)

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.

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

~~The~~Structured ~~issuer~~Products ofCorp., the ~~underlying~~registrant ~~securities~~hereunder, oracts ~~guarantor~~as ~~thereof,~~depositor orof ~~successor~~the ~~thereto,~~CorTS asTrust ~~applicable,~~for isSherwin-Williams ~~subject~~Debentures to (the ~~information~~“Trust”). ~~reporting~~The ~~requirements~~assets of the ~~Securities Exchange Act of 1934, as amended~~ Trust (“the ~~"Exchange~~“Term ~~Act"~~Assets”)~~. Periodic~~ ~~reports~~are ~~and~~described ~~other~~below. Pursuant ~~information required~~ to bethe ~~filed~~trust ~~pursuant~~agreement togoverning the ~~Exchange Act~~Trust, by the ~~issuer~~Trust ofhas ~~the~~issued ~~underlying securities~~1,017,173 orCorporate–Backed ~~guarantor~~Trust ~~thereof,~~Certificates or(the ~~successor~~“Certificates”) ~~thereto,~~representing ~~as applicable~~$25,429,325 ~~may~~aggregate becertificate ~~inspected~~principal ~~and~~balance ~~copied~~of atNotes. Pursuant to the ~~public~~trust ~~reference~~agreement ~~facilities~~governing ~~maintained by~~ the ~~Securities~~Trust and ~~Exchange~~the ~~Commission~~Warrant ~~(the~~Agent ~~"Commission")~~Agreement, atthe ~~450~~Trust ~~Fifth~~has ~~Street,~~issued ~~N.W.~~25,600 ~~Washington,~~Warrants D(the “Call Warrants”).C U. ~~20549~~S. ~~The~~Bank ~~Commission~~National ~~also~~Association, ~~maintains~~in aits ~~site~~capacity onas ~~the~~Warrant ~~World~~Agent, ~~Wide~~has ~~Web~~received ata ~~"http://www.sec.gov"~~notice atfrom ~~which~~the ~~users~~holder ~~can~~of ~~view~~the ~~and~~Call ~~download~~Warrants ~~copies~~ of ~~reports,~~its ~~proxy~~intent ~~and~~to ~~information~~exercise ~~statements~~all ~~and~~of ~~other~~the ~~information~~Call ~~filed~~Warrants ~~electronically~~to ~~through~~purchase the ~~Electronic~~Term ~~Data~~Assets ~~Gathering,~~on ~~Analysis~~December ~~and~~28, ~~Retrieval system~~2010. ~~Neither~~The ~~Structured~~exercise ~~Products~~of ~~Corp.~~the ~~nor~~Call ~~the~~Warrants ~~trustee~~is ~~has~~conditional ~~participated~~upon inreceipt by the ~~preparation~~Trustee of ~~such~~the ~~reporting~~Warrant ~~documents,~~Exercise orPurchase ~~made~~Price ~~any~~by ~~due~~11:00 ~~diligence~~a.m. ~~investigation~~(New York City time) with respect to ~~the~~such ~~information~~exercise ~~provided~~on ~~therein.~~the ~~Neither~~Exercise ~~Structured Products Corp~~Date. ~~nor~~If the ~~trustee~~Trustee ~~has~~receives ~~verified~~ the ~~accuracy~~Warrant orExercise ~~completeness~~Purchase ofPrice, ~~such~~by ~~documents~~11:00 ~~or reports~~a.m. ~~There~~(New ~~can~~York beCity notime) ~~assurance~~on ~~that events affecting~~ the ~~issuer~~Redemption ~~of the underlying securities~~Date, orthen ~~guarantor thereof~~1, ~~or successor thereto~~017,173 Certificates asissued ~~applicable,~~by or the ~~underlying~~Trust ~~securities~~will ~~have~~be ~~not~~redeemed ~~occurred~~in orfull ~~have~~on ~~not~~the ~~yet~~Redemption ~~been~~Date ~~publicly~~at ~~disclosed~~a ~~which~~price ~~would~~of ~~affect~~$25.00 ~~the~~per Certificate ~~accuracy~~plus oraccrued ~~completeness~~interest of ~~the~~$0.765625 ~~publicly~~per Certificate ~~available~~to ~~documents~~the ~~described~~Redemption ~~above~~Date.

If the Certificates are redeemed, no interest will accrue on the Certificates after the Redemption Date. If the Trustee does not receive the Warrant Exercise Purchase Price, then (i) no Certificates issued by the Trust will be redeemed on the Redemption Date and they will continue to accrue distributions as if no exercise notice had been given and (ii) the Warrantholder may elect to deliver a conditional notice of exercise in the future.

	Underlying Securities Issuer(s) or Guarantor, or successor thereto	Exchange Act File Number
	The Sherwin-Williams Company	001-04851

Section 9 - Financial Statements and Exhibits

Item 9.01 Financial Statements and Exhibits.

1. Trustee's Report with respect to the August 2, 2010 Distribution Date for the CorTS Trust for Sherwin-Williams Debentures

SIGNATURES

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.

	By: /s/ Stanley Louie
	________________________________
	Name: Stanley Louie
	Title: Vice President, Finance Officer

~~August~~December 214, 2010

EXHIBIT INDEX

Exhibit		Page
1	Trustee's Report with respect to the August 2, 2010 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 2, 2010 (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