**Exhibit      31.1**

**CERTIFICATION**

| 1. | I                have reviewed this annual report on Form 10-K, and all reports on                Form 8-K                containing distribution or servicing reports filed in respect of                periods                included in the year covered by this annual report, of Corporate                Backed Trust Certificates, Motorola Debenture-Backed Series 2002-14                Trust (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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