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 1428, 2010

Structured Products Corp.

on behalf of

CorTS Trust for Sherwin-Williams Debentures

(Exact name of registrant as specified in its charter)

Delaware	001-32100	13-3692801
(State or other jurisdiction of incorporation or organization)	(Commission File Number)	(IRS Employer Identification Number)
388 Greenwich Street New York, New York	10013	(212) 816-7496
(Address of principal executive offices)	(Zip Code)	(Registrant’'s telephone number including area code)

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:

o¨ Written communications pursuant to Rule 425 under the Securities Act (17CFR 230.425)

o¨ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17CFR 240.14a-12)

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

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

Section 8 - Other Events

Item 8.01 Other Events.

This current report on Form 8-K relates to a final distribution made to holders of the Certificates issued by the CorTS Trust ~~For~~for Sherwin-Williams Debentures.

~~Structured~~The ~~Products~~issuer ~~Corp.,~~of the ~~registrant~~underlying ~~hereunder~~securities, ~~acts~~or asguarantor ~~depositor~~thereof, ofor ~~the~~successor ~~CorTS~~thereto, ~~Trust~~as ~~for~~applicable, ~~Sherwin-Williams~~is ~~Debentures~~subject (to the ~~“Trust”).~~information ~~The~~reporting ~~assets~~requirements of the ~~Trust~~ Securities Exchange Act of 1934, as amended (“the ~~“Term~~"Exchange ~~Assets”~~Act"). Periodic ~~are~~reports ~~described~~and ~~below. Pursuant~~other information required to ~~the~~be ~~trust~~filed ~~agreement~~pursuant ~~governing~~to the ~~Trust~~Exchange Act, by the ~~Trust~~issuer ~~has~~of ~~issued~~the 1underlying securities,~~017,173~~ ~~Corporate–Backed~~or ~~Trust~~guarantor ~~Certificates~~thereof, ~~(the~~or ~~“Certificates”)~~successor ~~representing $25~~thereto,~~429,325~~ ~~aggregate~~as ~~certificate~~applicable, ~~principal~~may ~~balance~~be ofinspected ~~Notes. Pursuant~~and tocopied at the ~~trust~~public ~~agreement~~reference ~~governing~~facilities maintained by the ~~Trust~~Securities and ~~the~~Exchange ~~Warrant~~Commission ~~Agent~~(the ~~Agreement,~~"Commission") ~~the~~at ~~Trust~~450 ~~has~~Fifth ~~issued~~Street, 25N.W.,~~600~~ ~~Warrants~~Washington, ~~(the “Call Warrants”)~~D. UC.S 20549. ~~Bank~~The ~~National~~Commission ~~Association,~~also inmaintains ~~its~~a ~~capacity~~site ason ~~Warrant~~the ~~Agent,~~World ~~has~~Wide ~~received~~Web aat ~~notice~~"http://www.sec.gov" ~~from~~at ~~the~~which ~~holder~~users ofcan ~~the~~view ~~Call~~and ~~Warrants~~download copies of ~~its~~reports, ~~intent~~proxy toand ~~exercise~~information ~~all~~statements ofand ~~the~~other ~~Call~~information ~~Warrants~~filed toelectronically ~~purchase~~through the ~~Term~~Electronic ~~Assets~~Data onGathering, ~~December~~Analysis ~~28,~~and ~~2010~~Retrieval system. ~~The~~Neither ~~exercise~~Structured ofProducts ~~the~~Corp. ~~Call~~nor ~~Warrants~~the istrustee ~~conditional~~has ~~upon~~participated ~~receipt~~in by the ~~Trustee~~preparation of ~~the~~such ~~Warrant~~reporting ~~Exercise~~documents, ~~Purchase~~or ~~Price~~made byany ~~11:00~~due ~~a.m.~~diligence ~~(New~~investigation ~~York City time)~~ with respect to ~~such~~the ~~exercise~~information onprovided ~~the~~therein. ~~Exercise~~Neither ~~Date~~Structured Products Corp. Ifnor the ~~Trustee~~trustee ~~receives~~has verified the ~~Warrant~~accuracy ~~Exercise~~or ~~Purchase~~completeness ~~Price,~~of bysuch ~~11:00~~documents aor reports.m. ~~(New~~There ~~York~~can ~~City~~be ~~time)~~no onassurance that events affecting the ~~Redemption~~issuer ~~Date~~of the underlying securities, ~~then~~or 1guarantor thereof,~~017~~ or successor thereto,~~173 Certificates~~ ~~issued~~as byapplicable, or the ~~Trust~~underlying ~~will~~securities behave ~~redeemed~~not inoccurred ~~full~~or onhave ~~the~~not ~~Redemption~~yet ~~Date~~been atpublicly adisclosed ~~price~~which ofwould ~~$25.00~~affect ~~per Certificate~~the ~~plus~~accuracy ~~accrued~~or ~~interest~~completeness of ~~$0.765625~~the ~~per Certificate~~publicly toavailable ~~the~~documents ~~Redemption~~described ~~Date~~above.

If the Certificates are redeemed, no interest will accrue on the Certificates after the Redemption Date. If the Trustee does not receive the Warrant Exercise Purchase Price, then (i) no Certificates issued by the Trust will be redeemed on the Redemption Date and they will continue to accrue distributions as if no exercise notice had been given and (ii) the Warrantholder may elect to deliver a conditional notice of exercise in the future.

	Underlying Securities Issuer(s) or Guarantor, or successor thereto	Exchange Act File Number
	The Sherwin-Williams Company	001-04851

Section 9 - Financial Statements and Exhibits

Item 9.01 Financial Statements and Exhibits.

(c)

Exhibits:

Trustee's Report with respect to the December 28, 2010 Final Distribution Date for the CorTS Trust for Sherwin-Williams Debentures

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.

By: /s/ Stanley Louie ________________________________ Name: Stanley Louie Title: Vice President, Finance Officer.

December 1428, 2010

EXHIBIT INDEX

Exhibit		Page
1	Trustee's Report with respect to the December 28, 2010 Final Distribution Date for the CorTS Trust for Sherwin-Williams Debentures	5

Exhibit 1

To the Holders of:
CorTS Trust for Sherwin-Williams Debentures
7.5% Corporate-Backed Trust Securities (CorTS) Certificates
Class A-1	*CUSIP: 22081H207

U.S. Bank Trust National Association, as Trustee for the CorTS Trust for Sherwin-Williams Debentures, hereby gives notice with respect to the Final Distribution Date of December 28, 2010 (the "Final Distribution Date") as follows:

1.	The amount of the distribution payable to the Certificateholders on the Final Distribution Date allocable to principal and premium, if any, and interest, expressed as a dollar amount per $25 Certificates, is as set forth below:

	Class	Principal	Interest	Total Distribution
	A-1	$ 25.000000	$ 0.765625	$ 25.765625

2.	The amount of aggregate interest due and not paid as of the Distribution Date is $0.000000.

3.	No fees have been paid to the Trustee or any other party from the proceeds of the Term Assets.

4.	$0.00 aggregate principal amount of The Sherwin-Williams Company 7.45% Debentures due February 1, 2097 (the "Term Assets") are held for the above trust.

5.	At the close of business on the Final Distribution Date, 0.00 Certificates representing $0.00 aggregate Certificates Principal Balance were outstanding.

6.	The current rating of the Term Assets is not provided in this report. Ratings can be obtained from Standard & Poor's Ratings Services, a division of The McGraw-Hill Companies, Inc., by calling 212-438-2400 and from Moody's Investors Service, Inc. by calling 212-553-0377.

U.S. Bank Trust National Association, as Trustee

*The Trustee shall not be held responsible for the selection or use of the CUSIP number nor is any representation made as to its correctness. It is included for the convenience of the Holders.

Filing Compare · STRUCTURED PRODUCTS CORP CORTS TR FOR SHERWIN WILLIAMS DEBEN