**Exhibit 31.1**

**CERTIFICATION**

I,            James Whang, certify that:

| 1. | I have reviewed this annual report on Form 10-K in                            respect of the STRATS(SM) Trust for BNSF Funding Trust I Securities,                            Series 2007-2 (the "Trust") and all reports on Form 10-D                            containing distribution or servicing reports 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;                                                                                                                                                                                                                                                                                                |
| 3. | Based on my knowledge, the distribution or servicing                            information required to be provided to the Depositor by the Trustee                            under the trust agreement, for inclusion in these reports is included                            in these reports;                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |
| 4. | I am responsible for reviewing the activities performed                            by the Depositor and the Trustee under the trust agreement and based                            upon my knowledge and the annual compliance review required under that                            agreement and Item 1123 of Regulation AB, and except as disclosed in                            the reports, the Depositor and Trustee have each fulfilled its                            obligations under that agreement; and                                                                                                                                                                                                                                                                                  |
| 5. | All of the reports on assessment of compliance with                            servicing criteria for asset-backed securities and their related                            attestation reports on assessment of compliance with servicing criteria                            for asset-backed securities required to be included in this report in                            accordance with Item 1122 of Regulation AB and Exchange Act Rules                            13a-18 and 15d-18 have been included as an exhibit to this report,                            except as otherwise disclosed in this report. Any material instances of                            noncompliance described in such reports have been disclosed in this                            report on Form 10-K. |

             

In            giving the certifications above, I have reasonably relied on information provided to me            by the following unaffiliated party: U.S. Bank Trust National Association, as            Trustee.

| Date: March 28, 2008                                                                                                                                                                       |
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| By: /s/ James                            Whang                  Name: James WhangTitle: Director |
| (senior officer in charge of the securitizations of the                            depositor)                                                                                              |
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