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)

May 30, 2007

STRUCTURED ASSET SECURITIES CORPORATION (as Depositor under the Trust Agreement, dated as of May 1, 2007, providing for the issuance of Lehman Mortgage Trust Mortgage Pass-Through Certificates, Series 2007-5)

Lehman Mortgage Trust 2007-5

(Exact Name of Issuing Entity)

Structured Asset Securities Corporation

(Exact Name of Registrant as Specified in its Charter)

Structured Asset Securities Corporation

(Exact Name of Depositor as Specified in its Charter)

Lehman Brothers Holdings Inc.

(Exact Name of Sponsor as Specified in its Charter)

Delaware	333-133985	74-2440850
(State or Other Jurisdiction Of Incorporation)	(Commission File Number)	(I.R.S. Employer Identification No.)

745 Seventh Avenue 13^th Floor New York, NY		10019
(Address of Principal Executive Offices)		(Zip Code)

Registrant’s telephone number, including area code: (212) 526-7000

No Change

(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:

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

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

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

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

Item 8.01. Other Events

The Registrant registered offerings of Mortgage Pass-Through Certificates, on a delayed or continuous basis pursuant to Rule 415 under the Securities Act of 1933, as amended (the “Act”), by a Registration Statement on Form S-3 (Registration File No. 333-133985) (the “Registration Statement”). Pursuant to the Registration Statement, the Registrant offered $1,335,302,283 in aggregate principal amount of Class AX1, Class PO1, Class 1-A1, Class 1-A2, Class 1-A3, Class 1-A4, Class 1-A5, Class 1-A6, Class 1-A7, Class 1-A8, Class 1-A9, Class 1-A10, Class 1-A11, Class 1-A12, Class 2-A1, Class 2-A2, Class 2-A3, Class 2-A4, Class AP2, Class AX2, Class 3-A1, Class 3-A2, Class 3-A3, Class 3-A4, Class 3-A5, Class 3-A6, Class 3-A7, Class 3-A8, Class 3-A9, Class 3-A10, Class 4-A1, Class 4-A2, Class 4-A3, Class 4-A4, Class 4-A5, Class 4-A6, Class 5-A1, Class 5-A2, Class 5-A3, Class 6-A1, Class 7-A1, Class 7-A2, Class 7-A3, Class 7-A4, Class 7-A5, Class 8-A1, Class 8-A2, Class 8-A3, Class 8-A4, Class 8-A5, Class AP3, Class AX3, Class 9-A1, Class 9-A2, Class 9-A3, Class 10-A1, Class 10-A2, Class 10-A3, Class 10-A4, Class 10-A5, Class 11-A1, Class 11-A2, Class 11-A3, Class 12-A1, Class 12-A2, Class 12-A4, Class 12-A5, Class 1M, Class 1B1, Class 1B2, Class 1B3, Class 2B1, Class 2B2, Class 2B3, Class 3B1, Class 3B2, Class 3B3 and Class R Certificates, Lehman Mortgage Trust Mortgage Pass-Through Certificates, Series 2007-5 on May 30, 2007. This Current Report on Form 8-K is being filed to satisfy an undertaking, contained in the definitive Prospectus dated May 22, 2007, as supplemented by the Prospectus Supplement dated May 29, 2007 (collectively, the “Prospectus”), to file a copy of the Trust Agreement (as defined below) and other operative agreements executed in connection with the issuance of the Certificates, a form of which was filed as an exhibit to the Registration Statement.

The Certificates were issued pursuant to a trust agreement (the “Trust Agreement”), attached hereto as Exhibit 4.1, dated as of May 1, 2007, among Structured Asset Securities Corporation, as depositor, Wells Fargo Bank, N.A., as trustee and Aurora Loan Services LLC, as master servicer. The “Certificates” consist of the following classes: Class AX1, Class PO1, Class 1-A1, Class 1-A2, Class 1-A3, Class 1-A4, Class 1-A5, Class 1-A6, Class 1-A7, Class 1-A8, Class 1-A9, Class 1-A10, Class 1-A11, Class 1-A12, Class 2-A1, Class 2-A2, Class 2-A3, Class 2-A4, Class AP2, Class AX2, Class 3-A1, Class 3-A2, Class 3-A3, Class 3-A4, Class 3-A5, Class 3-A6, Class 3-A7, Class 3-A8, Class 3-A9, Class 3-A10, Class 4-A1, Class 4-A2, Class 4-A3, Class 4-A4, Class 4-A5, Class 4-A6, Class 5-A1, Class 5-A2, Class 5-A3, Class 6-A1, Class 7-A1, Class 7-A2, Class 7-A3, Class 7-A4, Class 7-A5, Class 8-A1, Class 8-A2, Class 8-A3, Class 8-A4, Class 8-A5, Class AP3, Class AX3, Class 9-A1, Class 9-A2, Class 9-A3, Class 10-A1, Class 10-A2, Class 10-A3, Class 10-A4, Class 10-A5, Class 11-A1, Class 11-A2, Class 11-A3, Class 12-A1, Class 12-A2, Class 12-A3, Class 12-A4, Class 12-A5, Class 12-A6, Class 12-A7, Class 12-A8, Class 1M, Class 1B1, Class 1B2, Class 1B3, Class 1B4, Class 1B5, Class 1B6, Class 2B1, Class 2B2, Class 2B3, Class 2B4, Class 2B5, Class 2B6, Class 3B1, Class 3B2, Class 3B3, Class 3B4, Class 3B5, Class 3B6, Class X, Class P, Class R and Class LT-R.

The Certificates evidence all of the beneficial ownership interest in a trust fund (the “Trust Fund”) the assets of which consist primarily of four pools of fixed rate, conventional, fully amortizing and balloon, first lien, residential mortgage loans (the “Mortgage Loans”) with an aggregate outstanding principal balance of approximately $1,349,089,757 as of May 1, 2007, together with certain other assets. Capitalized terms used herein and not otherwise defined shall have the meanings assigned to them in the Trust Agreement.

On May 30, 2007, the following classes of certificates in the following amounts were sold by the registrant to affiliates of the registrant in private placements in reliance on Section 4(2) of the Securities Act of 1933:

Class	Initial Principal or Notional Balance
Class 12-A3	$100,000⁽¹⁾
Class 12-A6	$100,000⁽¹⁾
Class 12-A7	$100,000⁽¹⁾
Class 12-A8	$100,000⁽¹⁾
Class 1B4	$1,420,000
Class 1B5	$1,242,000
Class 1B6	$886,887
Class 2B4	$2,091,000
Class 2B5	$1,394,000
Class 2B6	$3,483,904
Class 3B4	$1,486,000
Class 3B5	$1,041,000
Class 3B6	$742,680
Class X	N/A
Class P	N/A
Class LT-R	N/A

(1) Notional Amount

The net proceeds from the sale of these certificates were applied by the registrant toward the purchase of the mortgage loans constituting the pool assets.

Item 9.01. Financial Statements and Exhibits

(a)	Not applicable.

(b)	Not applicable.

(c)	Not applicable.

(d)	Exhibits:

4.1	Trust Agreement dated as of May 1, 2007, among Structured Asset Securities Corporation, as Depositor, Wells Fargo Bank, N.A., as Trustee and Aurora Loan Services LLC, as Master Servicer.

4.2	Exchange Trust Agreement dated as of May 1, 2007, between Structured Asset Securities Corporation, as Depositor and Wells Fargo Bank, N.A., as Trustee.

99.1	Mortgage Loan Sale and Assignment Agreement dated as of May 1, 2007, between Lehman Brothers Holdings Inc., as Seller, and Structured Asset Securities Corporation, as Purchaser.

99.2	Servicing Agreement dated as of May 1, 2007, among Lehman Brothers Holdings Inc., as seller, and Aurora Loan Services LLC, as Servicer and Master Servicer, and as acknowledged by Wells Fargo Bank, N.A., as Trustee.

99.3	Reconstituted Servicing Agreement dated as of May 1, 2007, by and between Lehman Brothers Holdings Inc., as seller and IndyMac Bank, F.S.B., as Servicer, and as acknowledged by Aurora Loan Services LLC, as Master Servicer and Wells Fargo Bank, N.A., as Trustee.

99.4	Reconstituted Servicing Agreement dated as of May 1, 2007, by and between Lehman Brothers Holdings Inc., as seller and National City Mortgage Co., as Servicer, and as acknowledged by Aurora Loan Services LLC, as Master Servicer and Wells Fargo Bank, N.A., as Trustee.

99.5	Reconstituted Servicing Agreement dated as of May 1, 2007, by and among Lehman Brothers Holdings Inc., as seller, PHH Mortgage Corporation, as Servicer and Aurora Loan Services LLC, as Master Servicer, and as acknowledged by Wells Fargo Bank, N.A., as Trustee.

99.6	The Interest Rate Cap Agreement dated as of May 30, 2007, by and between Lehman Brothers Special Financing Inc. and Supplemental Interest Trust, Lehman Mortgage Trust Mortgage Pass-Through Certificates, Series 2007-5, in respect of the Class 1-A1 Certificates.

99.7	The Interest Rate Cap Agreement dated as of May 30, 2007, by and between Lehman Brothers Special Financing Inc. and Supplemental Interest Trust, Lehman Mortgage Trust Mortgage Pass-Through Certificates, Series 2007-5, in respect of the Class 1-A9 Certificates.

99.8	The Interest Rate Cap Agreement dated as of May 30, 2007, by and between Lehman Brothers Special Financing Inc. and Supplemental Interest Trust, Lehman Mortgage Trust Mortgage Pass-Through Certificates, Series 2007-5, in respect of the Class 3-A1 Certificates.

SIGNATURES

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

STRUCTURED ASSET SECURITIES

CORPORATION

By: /s/ Michael Hitzmann

Name: Michael Hitzmann

Title: Senior Vice President

Dated: June 14, 2007

EXHIBIT INDEX

Exhibit No. Description

4.1	Trust Agreement dated as of May 1, 2007, among Structured Asset Securities Corporation, as Depositor, Wells Fargo Bank, N.A., as Trustee and Aurora Loan Services LLC, as Master Servicer.

4.2	Exchange Trust Agreement dated as of May 1, 2007, between Structured Asset Securities Corporation, as Depositor and Wells Fargo Bank, N.A., as Trustee.

99.1	Mortgage Loan Sale and Assignment Agreement dated as of May 1, 2007, between Lehman Brothers Holdings Inc., as Seller, and Structured Asset Securities Corporation, as Purchaser.

99.2	Servicing Agreement dated as of May 1, 2007, among Lehman Brothers Holdings Inc., as seller, and Aurora Loan Services LLC, as Servicer and Master Servicer, and as acknowledged by Wells Fargo Bank, N.A., as Trustee.

99.3	Reconstituted Servicing Agreement dated as of May 1, 2007, by and between Lehman Brothers Holdings Inc., as seller and IndyMac Bank, F.S.B., as Servicer, and as acknowledged by Aurora Loan Services LLC, as Master Servicer and Wells Fargo Bank, N.A., as Trustee.

99.4	Reconstituted Servicing Agreement dated as of May 1, 2007, by and between Lehman Brothers Holdings Inc., as seller and National City Mortgage Co., as Servicer, and as acknowledged by Aurora Loan Services LLC, as Master Servicer and Wells Fargo Bank, N.A., as Trustee.

99.5	Reconstituted Servicing Agreement dated as of May 1, 2007, by and among Lehman Brothers Holdings Inc., as seller, PHH Mortgage Corporation, as Servicer and Aurora Loan Services LLC, as Master Servicer, and as acknowledged by Wells Fargo Bank, N.A., as Trustee.

99.6	The Interest Rate Cap Agreement dated as of May 30, 2007, by and between Lehman Brothers Special Financing Inc. and Supplemental Interest Trust, Lehman Mortgage Trust Mortgage Pass-Through Certificates, Series 2007-5, in respect of the Class 1-A1 Certificates.

99.7	The Interest Rate Cap Agreement dated as of May 30, 2007, by and between Lehman Brothers Special Financing Inc. and Supplemental Interest Trust, Lehman Mortgage Trust Mortgage Pass-Through Certificates, Series 2007-5, in respect of the Class 1-A9 Certificates.

99.8	The Interest Rate Cap Agreement dated as of May 30, 2007, by and between Lehman Brothers Special Financing Inc. and Supplemental Interest Trust, Lehman Mortgage Trust Mortgage Pass-Through Certificates, Series 2007-5, in respect of the Class 3-A1 Certificates

Lehman Mortgage Trust 2007-5 8-K