**UNITED      STATES**

**SECURITIES      AND EXCHANGE COMMISSION**

**WASHINGTON,      D.C. 20549**

**____**

**FORM      10-K/A**

**(Amendment      No. 1)**

**FOR      ANNUAL AND TRANSITION REPORTS**

**PURSUANT      TO SECTIONS 13 OR 15(d) OF THE**

**SECURITIES      EXCHANGE ACT OF 1934**

x  ANNUAL      REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES

|   | Commission                File Number: | 001-31874 |
|--------|----------------------------------------|-----------|

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| Delaware                                                                          |   | 13-3447441                                          |
|-----------------------------------------------------------------------------------|--------|-----------------------------------------------------|
| **(**State                or other jurisdiction of incorporation or organization) |   | (I.R.S.                Employer Identification No.) |

| 745                  Seventh Avenue, New York, New York |   | 10019                     |
|---------------------------------------------------------|--------|---------------------------|
| (Address                of principal executive offices) |   | (Zip                Code) |

| Title                of Class                                                                          | Name                of  Registered Exchange                                 |
|--------------------------------------------------------------------------------------------------------|---------------------------------------------------------------------------------------|
|                                                                                                   |                                                                                  |
| Corporate                Backed Trust Certificates, AIG Debenture-Backed Series                2002-10 | New                York  Stock Exchange                (“NYSE”) |

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**Explanatory      Note**

*http://www.sec.gov/divisions/corpfin/8124cert.htm*

**DOCUMENTS      INCORPORATED BY REFERENCE**

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**PART      IV**

|   | 1. | None. |
|--------|----|-------|

|   | 2. | None. |
|--------|----|-------|

|   | 3. | Exhibits: |
|--------|----|-----------|

|   | 31.1                – Certification by Senior Vice President of the Registrant pursuant                to 15                U.S.C. Section 7241, as adopted pursuant to Section 302 of the                Sarbanes-Oxley Act of 2002. |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 31.2                – Not Applicable. |
|--------|---------------------------------------------|

|   | The                    trust covered by this annual report was formed prior to June                    30, 2003 and                    there is no requirement in the trust agreement for the preparation                    of a                    report by an independent public accountant regarding the trustee's                    compliance with its                    obligations. |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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**SIGNATURES**

|                                                | Lehman                ABS Corporation, as Depositor for theTrust                  (the “Registrant”)                                                                                                                                                               |
|-----------------------------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                                                |                                                                                                                                                                                                                                                                           |
|                                                |                                                                                                                                                                                                                                                                           |
|                                                |                                                                                                                                                                                                                                                                           |
| Dated:  September                19, 2007 | By:            /s/                Charles M.                Weaver                         |
|                                                | Name:                ** **Charles M. Weaver                                                                                                                                                                                                                               |
|                                                | Title:   Senior                Vice President                                                                                                                                                                                                                   |

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**EXHIBIT      INDEX**

| **Reference****Number                per****Item                601 of****Regulation                SK**  | **Description                of                Exhibits**                                                                                                                                                                                | **Exhibit                Number****in                this Form                10-K**  |
|----------------------------------------------------------------------------------------------------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------------------------------------------------------------------------------------------|
| (31.1)                                                                                                         | Certification                by Senior Vice President of the Registrant pursuant to 15 U.S.C.                Section                7241, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act                of                2002. | 31.1                                                                                       |

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