**FORM      10-K/A**

**x      ANNUAL REPORT PURSUANT      TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF      1934**

**o      TRANSITION REPORT      PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF      1934**

|   LEHMAN                XS TRUST 2006-13                              |
|--------------------------------------------------------------------------------------|
| (Exact                Name of Issuing Entity 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)                   |
|                                                                                 |
| STRUCTURED                ASSET SECURITIES CORPORATION                               |
| (Exact                Name of Registrant as Specified in its                Charter) |

| Delaware                                                                    |   | 74-2440850                                                        |
|-----------------------------------------------------------------------------|--------|-------------------------------------------------------------------|
| (State                or Other JurisdictionOf                Incorporation) |   | (I.R.S.                EmployerIdentification                No.) |

| 745                Seventh Avenue, 13th FloorNew                York, New York(Address                of PrincipalExecutive                Offices) |   | 10019(Zip                Code) |
|-----------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------------------------------|
|                                                                                                                                                |

----

----

**PART      I**

----

**PART      II**

----

**PART      III**

----

**PART      IV**

----

|   | (a)    | Exhibits |                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
|--------|--------|----------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |   |     |                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
|   |   | (4)      | Trust                Agreement dated as of August 1, 2006, among Structured Asset Securities                Corporation, as Depositor, Aurora Loan Services LLC, as Master Servicer,                and Citibank, N.A., as Trustee (incorporated herein by reference                from                Exhibit 4.1 of the Current Report on Form 8-K of the registrant,                as filed                with the Commission on September 15,                2006). |

|   |   | (10)   | Incorporated                by reference at Exhibit (4).                                                                                           |
|--------|--------|--------|----------------------------------------------------------------------------------------------------------------------------------------------------|
|   |   |   |                                                                                                                                               |
|   |   | (31)   | 302                Sarbanes-Oxley Certification.                                                                                                   |
|   |   |   |                                                                                                                                               |
|   |   | (33)   | Item                1122(a) Reports on assessment of compliance with servicing criteria                for                asset backed securities. |

|   |   |   | (a) | Aurora                Loan Services LLC, as Master Servicer                                                    |
|--------|--------|--------|-----|----------------------------------------------------------------------------------------------------------------|
|   |   |   | (b) | Aurora                Loan Services LLC, as Servicer                                                           |
|   |   |   | (c) | Citibank,                N.A., as Trustee and Paying Agent                                                     |
|   |   |   | (d) | Deutsche                Bank National Trust Company, as Custodian                                              |
|   |   |   | (e) | IndyMac                Bank, F.S.B., as Servicer                                                               |
|   |   |   | (f) | LaSalle                Bank National Association, as Custodian                                                 |
|   |   |   | (g) | U.S.                Bank National Association, as Custodian                                                    |
|   |   |   | (h) | Wells                Fargo Bank, N.A., as Custodian                                                            |
|   |   |   | (i) | Wells                Fargo Bank, N.A., as Servicer                                                             |
|   |   |   | (j) | Deutsche                Bank National Trust Company, as sub-contractor for IndyMac Bank,                F.S.B. |

----

|   |   |   | (k) | First                American Real Estate Solutions of Texas LP, as sub-contractor for                Aurora                Loan Services LLC |
|--------|--------|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------|
|   |   |   | (l) | Newport                Management Corporation, as sub-contractor for Aurora Loan Services                LLC                                  |
|   |   |   | (m) | Newport                Management Corporation, as sub-contractor for IndyMac Bank,                F.S.B.                                      |
|   |   |   | (n) | Regulus                Group LLC, as sub-contractor for Wells Fargo Bank N.A.                                                                 |
|   |   |   | (o) | ZC                Sterling Insurance Agency, Inc, as sub-contractor for Wells Fargo                Bank                N.A.                   |

|   |   | (34)   | Item                1122(b) Attestation Report on Assessment of Compliance with Servicing                Criteria for Asset Backed Securities. |
|--------|--------|--------|------------------------------------------------------------------------------------------------------------------------------------------------|
|   |   |   | (a)                                                                                                                                            | Aurora                Loan Services LLC, as Master Servicer |
|   |   |   | (b)                                                                                                                                            | Aurora                Loan Services LLC, as Servicer |
|   |   |   | (c)                                                                                                                                            | Citibank,                N.A., as Trustee and Paying Agent |
|   |   |   | (d)                                                                                                                                            | Deutsche                Bank National Trust Company, as Custodian |
|   |   |   | (e)                                                                                                                                            | IndyMac                Bank, F.S.B., as Servicer |
|   |   |   | (f)                                                                                                                                            | LaSalle                Bank National Association, as Custodian |
|   |   |   | (g)                                                                                                                                            | U.S.                Bank National Association, as Custodian |
|   |   |   | (h)                                                                                                                                            | Wells                Fargo Bank, N.A., as Custodian |
|   |   |   | (i)                                                                                                                                            | Wells                Fargo Bank, N.A., as Servicer |
|   |   |   | (j)                                                                                                                                            | Deutsche                Bank National Trust Company, as sub-contractor for IndyMac Bank,                F.S.B. |
|   |   |   | (k)                                                                                                                                            | First                American Real Estate Solutions of Texas LP, as sub-contractor for                Aurora                Loan Services LLC |
|   |   |   | (l)                                                                                                                                            | Newport                Management Corporation, as sub-contractor for Aurora Loan Services                LLC |
|   |   |   | (m)                                                                                                                                            | Newport                Management Corporation, as sub-contractor for IndyMac Bank,                F.S.B. |
|   |   |   | (n)                                                                                                                                            | Regulus                Group LLC, as sub-contractor for Wells Fargo Bank N.A. |
|   |   |   | (o)                                                                                                                                            | ZC                Sterling Insurance Agency, Inc, as sub-contractor for Wells Fargo                Bank                N.A. |
|   |   |   |                                                                                                                                           |   |

|   |   | (35)   | Servicer                Compliance Statement. |
|--------|--------|--------|-----------------------------------------------|
|   |   |   | (a)                                           | Aurora                Loan Services LLC, as Master Servicer |
|   |   |   | (b)                                           | Aurora                Loan Services LLC, as Servicer |
|   |   |   | (c)                                           | IndyMac                Bank, F.S.B., as Servicer |
|   |   |   | (d)                                           | Wells                Fargo Bank, N.A., as Servicer |

|   | (b)    | The                exhibits filed in response to Item 601 of Regulation S-K are listed                in the                Exhibit Index above. |
|--------|--------|--------------------------------------------------------------------------------------------------------------------------------------------------|
|   |   |                                                                                                                                             |
|   | (c)    | Not                Applicable.                                                                                                                   |

----

**SIGNATURES**

|   |   | (Issuing                Entity) Lehman XS Trust 2006-13                                                                                                                                                                                |
|--------|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |   |                                                                                                                                                                                                                                   |
|   |   |                                                                                                                                                                                                                                   |
|   |   |                                                                                                                                                                                                                                   |
|   | By:    | /s/                E. Todd Whittemore                                                                                                                                                                                                  |
|   |   | Name:                E. Todd Whittemore                                                                                                                                                                                                |
|   |   | Title:                Executive Vice President(Senior                Officer in Charge of the Servicing Function of Aurora Loan Services                LLC)                Aurora Loan Services LLC as Master                Servicer |

----

|   | (4)    | Trust                Agreement dated as of August 1, 2006, among Structured Asset Securities                Corporation, as Depositor, Aurora Loan Services LLC, as Master Servicer,                and Citibank, N.A., as Trustee (incorporated herein by reference                from                Exhibit 4.1 of the Current Report on Form 8-K of the registrant,                as filed                with the Commission on September 15, 2006). |
|--------|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                        |
|   | (10)   | Incorporated                by reference at Exhibit (4).                                                                                                                                                                                                                                                                                                                                                                                                    |
|   |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                        |
|   | (31)   | 302                Sarbanes-Oxley Certification.                                                                                                                                                                                                                                                                                                                                                                                                            |
|   |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                        |
|   | (33)   | Item                1122(a) Reports on assessment of compliance with servicing criteria                for                asset backed securities.                                                                                                                                                                                                                                                                                                          |

|   |   | (a) | Aurora                Loan Services LLC, as Master Servicer                                                                                   |
|--------|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------|
|   |   | (b) | Aurora                Loan Services LLC, as Servicer                                                                                          |
|   |   | (c) | Citibank,                N.A., as Trustee and Paying Agent                                                                                    |
|   |   | (d) | Deutsche                Bank National Trust Company, as Custodian                                                                             |
|   |   | (e) | IndyMac                Bank, F.S.B., as Servicer                                                                                              |
|   |   | (f) | LaSalle                Bank National Association, as Custodian                                                                                |
|   |   | (g) | U.S.                Bank National Association, as Custodian                                                                                   |
|   |   | (h) | Wells                Fargo Bank, N.A., as Custodian                                                                                           |
|   |   | (i) | Wells                Fargo Bank, N.A., as Servicer                                                                                            |
|   |   | (j) | Deutsche                Bank National Trust Company, as sub-contractor for IndyMac Bank,                F.S.B.                                |
|   |   | (k) | First                American Real Estate Solutions of Texas LP, as sub-contractor for                Aurora                Loan Services LLC |
|   |   | (l) | Newport                Management Corporation, as sub-contractor for Aurora Loan Services                LLC                                  |
|   |   | (m) | Newport                Management Corporation, as sub-contractor for IndyMac Bank,                F.S.B.                                      |
|   |   | (n) | Regulus                Group LLC, as sub-contractor for Wells Fargo Bank N.A.                                                                 |
|   |   | (o) | ZC                Sterling Insurance Agency, Inc, as sub-contractor for Wells Fargo                Bank                N.A.                   |

|   | (34)   | Item                1122(b) Attestation Report on Assessment of Compliance with Servicing                Criteria for Asset Backed Securities. |
|--------|--------|------------------------------------------------------------------------------------------------------------------------------------------------|
|   |   | (a)                                                                                                                                            | Aurora                Loan Services LLC, as Master Servicer |
|   |   | (b)                                                                                                                                            | Aurora                Loan Services LLC, as Servicer |
|   |   | (c)                                                                                                                                            | Citibank,                N.A., as Trustee and Paying Agent |
|   |   | (d)                                                                                                                                            | Deutsche                Bank National Trust Company, as Custodian |
|   |   | (e)                                                                                                                                            | IndyMac                Bank, F.S.B., as Servicer |
|   |   | (f)                                                                                                                                            | LaSalle                Bank National Association, as Custodian |
|   |   | (g)                                                                                                                                            | U.S.                Bank National Association, as Custodian |
|   |   | (h)                                                                                                                                            | Wells                Fargo Bank, N.A., as Custodian |

----

|   |   | (i) | Wells                Fargo Bank, N.A., as Servicer                                                                                            |
|--------|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------|
|   |   | (j) | Deutsche                Bank National Trust Company, as sub-contractor for IndyMac Bank,                F.S.B.                                |
|   |   | (k) | First                American Real Estate Solutions of Texas LP, as sub-contractor for                Aurora                Loan Services LLC |
|   |   | (l) | Newport                Management Corporation, as sub-contractor for Aurora Loan Services                LLC                                  |
|   |   | (m) | Newport                Management Corporation, as sub-contractor for IndyMac Bank,                F.S.B.                                      |
|   |   | (n) | Regulus                Group LLC, as sub-contractor for Wells Fargo Bank N.A.                                                                 |
|   |   | (o) | ZC                Sterling Insurance Agency, Inc, as sub-contractor for Wells Fargo                Bank                N.A.                   |

|   | (35)   | Servicer                Compliance Statement. |
|--------|--------|-----------------------------------------------|
|   |   | (a)                                           | Aurora                Loan Services LLC, as Master Servicer |
|   |   | (b)                                           | Aurora                Loan Services LLC, as Servicer |
|   |   | (c)                                           | IndyMac                Bank, F.S.B., as Servicer |
|   |   | (d)                                           | Wells                Fargo Bank, N.A., as Servicer |

----