**Exhibit      31.1**

**CERTIFICATION**

|   | 1. | I                have reviewed this annual report on Form 10-K in respect of the Corporate                Backed Trust Certificates, AIG Debenture-Backed Series 2002-10                Trust** **(the                “Trust”) and all reports on Form 8-K containing distribution or servicing                reports of the Trust filed in respect of periods included in the                year                covered by this annual report of the                Trust; |
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|   | 2. | Based                on my knowledge, the information in these reports, taken as a whole,                does                not contain any untrue statement of a material fact or omit to state                a                material fact necessary to make the statements made, in light of                the                circumstances under which such statements were made, not misleading                as of                the last day of the period covered by this annual                report; |
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|   | 3. | Based                on my knowledge, the distribution or servicing information required                to be                provided to the Depositor by the Trustee under the pooling and servicing                or similar agreement, for inclusion in these reports is included                in these                reports; and |
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|   | 4. | I                am responsible for reviewing the activities performed by the Depositor                and                the Trustee under the pooling and servicing or similar agreement                and based                upon my knowledge and the annual compliance review required under                that                agreement, and except as disclosed in the reports, the Depositor                and                Trustee have each fulfilled its obligations under that                agreement. |
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