**UNITED      STATES**

**SECURITIES      AND EXCHANGE COMMISSION**

**WASHINGTON,      D.C. 20549**

**____**

**FORM      10-K**

**(Amendment      No. 1)**

**FOR      ANNUAL AND TRANSITION REPORTS**

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

**SECURITIES      EXCHANGE ACT OF 1934**

|   | (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,                2006 |
|--------|---------------------------------------------------------------------------|

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

|   | For                the transition period from ________ to                ________ |
|--------|-----------------------------------------------------------------------------------|

|  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, CIT Capital Trust I Securities-Backed                Series                2002-15 | New                York Stock Exchange (“NYSE”) |

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**Explanatory      Note**

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

**DOCUMENTS      INCORPORATED BY REFERENCE**

**PART      IV**

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

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

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

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**SIGNATURES**

|                                       | Lehman                ABS Corporation, as Depositor for the Trust                (the “Registrant”) |                                                        |
|--------------------------------------------|-----------------------------------------------------------------------------------------------------------------|-------------------------------------------------------------|
|                                       |                                                                                                            |                                                        |   |
| Date:                 October 9, 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                                                                        |