UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): December 22, 2011 MS Structured Asset Corp. (Issuer in Respect of SATURNS Trust No. 2006-2) (Exact name of registrant as specified in its charter) Delaware 333-101155 13-4026700 (State or other jurisdiction of incorporation) (Commission File Number) (IRS Employer Identification No.) 1585 Broadway, New York, New York 10036 (Address of principal executive offices, including Zip Code) Registrant's telephone number, including area code: (212) 761-2520 N/A (Former name or former address, if changed since last report.) Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below): [_] Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425) [_] Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12) [_] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b)) [_] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c)) Item 6.02 Change of Servicer or Trustee. U.S. Bank National Association ("U.S. Bank") succeeded Bank of America N.A. ("Bank of America") as trustee under the Trust Agreement, between MS Structured Asset Corp., as Depositor and U.S. Bank National Association, as Trustee, as successor-in-interest to Bank of America, National Association, as Trustee, as successor by merger to LaSalle Bank National Association, as Trustee, for SATURNS Trust No. 2006-2, dated August 2, 2006, together with Schedules I, II and III attached thereto, and the Standard Terms for Trust Agreements, between MS Structured Asset Corp, as Depositor and U.S. Bank National Association, as Trustee, as successor-in-interest to Bank of America, National Association, as Trustee, as successor by merger to LaSalle Bank National Association, as Trustee dated April 13, 2006. U.S. Bank was appointed trustee under an appointment agreement dated as of December 16, 2011 for which the final approval was received December 22. 2011. The appointment agreement is being filed as an exhibit.

~~SECURITIES~~U.S. ~~AND~~Bancorp, ~~EXCHANGE~~with ~~COMMISSION~~ total assets exceeding $330 billion as of September 30, 2011, is the parent company of U.S. Bank, the fifth largest commercial bank in the United States. As of September 30, 2011, U.S. Bancorp served approximately 17 million customers and operated over 3,000 branch offices in 25 states. A network of specialized U.S. Bancorp offices across the nation provides a comprehensive line of banking, brokerage, insurance, investment, mortgage, trust and payment services products to consumers, businesses, governments and institutions.

~~Washington,~~U.S. DBank has one of the largest corporate trust businesses in the country with office locations in 48 Domestic and 3 International cities.C The Trust Agreement will be administered from U.S. ~~20549~~Bank's corporate trust office located in Chicago, Illinois.

~~FORM~~U.S. 8Bank has provided corporate trust services since 1924. As of September 30, 2011, U.S. Bank was acting as trustee with respect to over 84,000 issuances of securities with an aggregate outstanding principal balance of over $3.2 trillion. This portfolio includes corporate and municipal bonds, mortgage-Kbacked and asset-backed securities and collateralized debt obligations.

~~CURRENT~~On ~~REPORT~~December 30, 2010, U.S. Bank National Association purchased the domestic and European-based securitization trust administration businesses of Bank of America, National Association. Following the closing of the acquisition, U.S. Bank succeeded to the duties of the Bank of America affiliate serving as trustee or agent, as applicable, under each client agreement except with respect to those transactions that require additional steps to be taken to transfer the appointments in accordance with the terms of the governing instrument or agreement or applicable law. Under the terms of the agreement, U.S. Bank Corporate Trust Services acquired approximately 2,150 active securitization and related transactions, which include custodial services with respect to more than 2.4 million residential mortgage files and 84,000 commercial mortgage files, and which include more than $1.1 trillion in underlying assets.

~~Pursuant~~Section to9 ~~Section~~- 13Financial orStatements 15and Exhibits Item 9.01 Financial Statements and Exhibits. (d) Exhibits (Exhibit No. Description) 99.1 Omnibus Instrument of ~~the~~Appointment and Acceptance of U.S. Bank National Association as Successor Trustee.

Securities Exchange Act of 1934

Date of Report (Date of earliest event reported): November 25, 2009

Commission file number of the issuing entity: 333-101155-31

MS Structured SATURNS Series 2006-2

(Exact name of issuing entity as specified in its charter)

Commission file number of depositor: 333-101155

MS Structured Asset Corp.

(Exact name of registrant as specified in its charter)

	Delaware				13-4026700
	(State or Other Jurisdiction of Incorporation)				(I.R.S. Employer Identification No.)
	1585 Broadway, Second Floor New York, New York Attention: Madhu Philips				10036
	(Address of Principal Executive Offices)				(Zip Code)

Registrant’s telephone number, including area code, is (212) 761-2520

No Change

(Former name or former address, if changed since last report.)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):

[_] Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

[_] Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

[_] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

[_] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Section 8 - Other Events

Item 8.01 Other Events.

Bank of America, N.A. as successor by merger to LaSalle Bank N.A. acts as trustee for the issuing entity.

On November 25, 2009, Bank of America, N.A. (BANA) was named as a defendant in two related lawsuits filed in the U.S. District Court for the Southern District of New York. In BNP Paribas Mortgage Corporation v. Bank of America, N.A. and Deutsche Bank, AG v. Bank of America, N.A., plaintiffs assert breach of contract, negligence, and indemnification claims in connection with BANA's roles as, among other things, collateral agent, custodian, and indenture trustee of Ocala Funding, LLC (Ocala). Ocala was a mortgage warehousing facility that provided funding to Taylor, Bean & Whitaker Mortgage Corp. (TBW) by issuing commercial paper and term securities backed by mortgage loans originated by TBW. Plaintiffs claim that they purchased in excess of $1.6 billion in securities issued by Ocala and that BANA allegedly failed, among other things, to protect the collateral backing plaintiffs' securities. Plaintiffs seek unspecified compensatory damages, among other relief.

SIGNATURES*

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this
report to be signed on its behalf by the undersigned hereunto duly authorized.

		MS Structured SATURNS Series 2006-2
		By: Bank of America, National Association as successor by merger to LaSalle Bank National Association, in its capacity as Trustee Under the Trust Agreement on behalf of MS Structured Asset Corp., Registrant
Date:	December 29, 2009	/s/ Vanessa L. Danner
		Name: Vanessa L. Danner
		Title: Vice President

MS Structured Asset Corp.
(Depositor)

Date: December 28, 2011

By: /s/ In-Young Chase

Name: In-Young Chase

Title: Vice President

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