UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                                      ----

                                    FORM 10-K


     (Mark One)

        [X]  ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
             EXCHANGE ACT OF 1934

       For the fiscal year ended December 31, 2007

                                       or

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

       For the transition period from ________ to ________

                        Commission File Number: 001-31874


                               filed on behalf of:
Corporate Backed Trust Certificates, AIG Debenture-Backed Series 2002-10 Trust
--------------------------------------------------------------------------------
             (Exact Name of Registrant as Specified in Its Charter)

                                       by:
                             Lehman ABS Corporation
--------------------------------------------------------------------------------
              (Exact Name of Depositor as Specified in Its Charter)


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

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


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

Securities registered pursuant to Section 12(b) of the Act:

Title of Each Class                   Name of Each Exchange on Which Registered
-------------------                   ------------------------------------------

Corporate Backed Trust Certificates,       New York Stock Exchange ("NYSE")
  AIG Debenture-Backed Series 2002-10


Securities registered pursuant to Section 12(g) of the Act:   None

Indicate by check mark if the registrant is a well-known seasoned issuer, as
defined in Rule 405 of the Securities Act.
Yes [ ]        No [X]

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Indicate by check mark if the registrant is not required to file reports
pursuant to Section 13 or Section 15(d) of the Act.
Yes [ ]        No [X]

Indicate by check mark whether the registrant: (1) has filed all reports
required to be filed by Section 13 or 15(d) of the Securities Exchange Act of
1934 during the preceding 12 months (or for such shorter period that the
registrant was required to file such reports), and (2) has been subject to such
filing requirements for the past 90 days.
Yes [X]        No [ ]

Indicate by check mark if disclosure of delinquent filers pursuant to Item 405
of Regulation S-K (ss. 229.405) is not contained herein, and
will not be contained, to the best of registrant's knowledge, in definitive
proxy or information statements incorporated by reference in Part III of this
Form 10-K or any amendment to this Form 10-K. [X]

Indicate by check mark whether the registrant is a large accelerated filer, an
accelerated filer, a non-accelerated filer, or a smaller reporting company. See
the definitions of "large accelerated filer," "accelerated filer" and "smaller
reporting company" in Rule 12b-2 of the Exchange Act. (Check one):

Large Accelerated Filer  [ ] Accelerated Filer [ ] Non-Accelerated Filer [X]
Smaller Reporting Company [ ]

Indicate by check mark whether the registrant is a shell company (as defined in
Rule 12b-2 of the Act).
Yes [ ]        No [X]

State the aggregate market value of the voting and non-voting common equity held
by nonaffiliates computed by reference to the price at which the common equity
was last sold, or the average bid and asked price of such common equity, as of
the last business day of the registrant's most recently completed second fiscal
quarter:

         The registrant has no voting stock or class of common stock that is
held by nonaffiliates.



                       DOCUMENTS INCORPORATED BY REFERENCE

The distribution reports to security holders filed on Form 8-K during the fiscal
year in lieu of reports on Form 10-Q which include the reports filed on Form 8-K
listed in Item 15(a) hereto are incorporated by reference into part IV of this
Annual Report.

                                Introductory Note

Lehman ABS Corporation (the "Depositor") is the Depositor in respect of the
Corporate Backed Trust Certificates, AIG Debenture-Backed Series 2002-10 Trust
(the "Trust"), a common law trust formed pursuant to the Standard Terms for
Trust Agreements, dated as of January 16, 2001, between the Depositor and U.S.
Bank Trust National Association, as trustee (the "Trustee"), as supplemented by
a Series Supplement (the "Series Supplement") dated as of June 6, 2002 in
respect of the Trust. The Trust's assets consist solely of debentures issued by
SunAmerica, Inc., predecessor to American International Group, Inc. The
Certificates do not represent obligations of or interests in the Depositor or
the Trustee.

American International Group, Inc., successor to SunAmerica, Inc., the issuer of
the underlying securities, is subject to the information reporting requirements
of the Securities Exchange Act of 1934, as amended (the "Exchange Act"). For
information on the issuer of the underlying securities, please see its periodic
and current reports filed with the Securities and Exchange Commission (the
"Commission") under American International Group, Inc.'s Exchange Act file
number, 001-08787. The Commission maintains a site on the World Wide Web at
"http://www.sec.gov" at which users can view and download copies of reports,
proxy and information statements and other information regarding issuers filed
electronically through the Electronic Data Gathering, Analysis and Retrieval
system, or "EDGAR." Periodic and current reports and other information required
to be filed pursuant to the Exchange Act by the issuer of the underlying
securities may be accessed on this site. Neither the Depositor nor the Trustee
has participated in the preparation of such reporting documents, or made any due
diligence investigation


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<PAGE>


with respect to the information provided therein. Neither the Depositor nor the
Trustee has verified the accuracy or completeness of such documents or reports.
There can be no assurance that events affecting the issuer of the underlying
securities or the underlying securities have not occurred or have not yet been
publicly disclosed which would affect the accuracy or completeness of the
publicly available documents described above.


                                     PART I

Item 1.   Business.
          Not Applicable

Item 1A.  Risk Factors.
          Not Applicable

Item 1B.  Unresolved Staff Comments.
          Not Applicable

Item 2.   Properties.
          Not Applicable

Item 3.   Legal Proceedings.
          None

Item 4.   Submission of Matters to a Vote of Security Holders.
          None

                                     PART II

Item 5.   Market for Registrant's Common Equity, Related Stockholder Matters and
Issuer Purchases of Equity Securities.
     The publicly offered Certificates representing investors' interest in the
Trust are represented by one or more physical Certificates registered in the
name of "Cede & Co.", the nominee of The Depository Trust Company. Those
publicly offered Certificates are listed on the NYSE.

Item 6.   Selected Financial Data.
          Not Applicable

Item 7.   Management's Discussion and Analysis of Financial Condition and
Results of Operation.
          Not Applicable

Item 7A.  Quantitative and Qualitative Disclosures About Market Risk.
          Not Applicable

Item 8.   Financial Statements and Supplementary Data.
          Not Applicable

Item 9.   Changes in and Disagreements With Accountants on Accounting and
Financial Disclosure.
          None

Item 9A.  Controls and Procedures.
          Not Applicable

Item 9A(T). Controls and Procedures.
          Not Applicable

Item 9B.  Other Information.
          None

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<PAGE>

                                    PART III

Item 10.  Directors, Executive Officers and Corporate Governance.
          Not Applicable

Item 11.  Executive Compensation.
          Not Applicable

Item 12.  Security Ownership of Certain Beneficial Owners and Management and
Related Stockholder Matters.
          Not Applicable

Item 13.  Certain Relationships and Related Transactions, and Director
Independence.
          None

Item 14.  Principal Accountant Fees and Services.
          Not Applicable


                                     PART IV

Item 15.  Exhibits, Financial Statement Schedules.

          (a)   The following documents have been filed as part of this report.

                1.    Trustee's Distribution Statements documented on Form
                      8-K regarding the distributions from the Trust to the
                      certificateholders for the period from January 1,
                      2007 through and including December 31, 2007 have
                      been filed with the Securities and Exchange
                      Commission and are hereby incorporated by reference.
                      Filing dates are listed below:

    ----------------------------------------------------------------------------
                Trust Description                  Distribution Date    Filed on
    ----------------------------------------------------------------------------
         Corporate Backed Trust Certificates,      01/31/2007         02/13/2007
         AIG Debenture-Backed
         Series 2002-10 Trust                      07/31/2007         08/08/2007
    ----------------------------------------------------------------------------


                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 - Annual Compliance Report by Trustee pursuant
                      to 15 U.S.C. Section 7241, as adopted pursuant to
                      Section 302 of the Sarbanes-Oxley Act of 2002.

                      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.


          (b)   See Item 15(a) above.

          (c)   Not Applicable.


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<PAGE>



                                   SIGNATURES

        Pursuant to the requirements of Section 13 or 15(d) of the Securities
Exchange Act of 1934, the registrant has duly caused this report to be signed on
its behalf by the undersigned thereunto duly authorized.

                                  Lehman ABS Corporation, as Depositor for the
                                  Trust (the "Registrant")



Dated:  March 26, 2008            By:    /s/  Scott Barek
                                      -----------------------------------------
                                            Name:   Scott Barek
                                            Title:  Senior Vice President



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<PAGE>



                                  EXHIBIT INDEX

   -----------------------------------------------------------------------------
     Reference
    Number per                 Description of Exhibits            Exhibit Number
    Item 601 of                                                in this Form 10-K
    Regulation SK
   -----------------------------------------------------------------------------
                   Certification by Senior Vice President of
                   the Registrant pursuant to 15 U.S.C. Section
      (31.1)       7241, as adopted pursuant to Section 302 of         31.1
                   the Sarbanes-Oxley Act of 2002.
   -----------------------------------------------------------------------------
                   Annual Compliance Report by Trustee pursuant
                   to 15 U.S.C. Section 7241, as adopted pursuant
      (31.2)       to Section 302 of the Sarbanes-Oxley Act of 2002.   31.2

   -----------------------------------------------------------------------------




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