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): ~~April~~September 91, 2020

Structured Products Corp.

on behalf of

CorTS Trust for J.C. Penney Debentures

(Exact name of registrant as specified in its charter)

Delaware	001-32111	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) 723-4070
390 Greenwich Street New York, New York	10013	(212) 723-4070
(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: ☐ Written communications pursuant to Rule 425 under the Securities Act (17CFR 230.425) ☐ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17CFR 240.14a-12) ☐ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17CFR 240.14d-2(b)) ☐ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17CFR 240.13e-4(c)) Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter). Emerging growth company ☐ If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Section 8 - Other Events

Item 8.01 Other Events.

OnThis ~~April~~current 9,report ~~2019,~~on anForm ~~affiliate~~8-K ofrelates ~~the~~to ~~Depositor,~~a ~~Citigroup~~distribution ~~Global~~made ~~Markets Inc. (“CGMI”) exercised an affiliate exchange right pursuant~~ to ~~Section~~holders 24 of the ~~Series~~Certificates ~~Supplement~~issued ~~for CorTS~~by ~~Trust for J.C. Penney Debentures to~~ the Base Trust Agreement, each by and between, Structured Products Corp., as Depositor, and U.S. Bank Trust National Association, as Trustee, and dated as of May 21, 1999. On such date CGMI exchanged 45,840 shares of CorTS Trust for J.C. Penney Debentures ~~with a principal amount of $1,146,000 for $1,146,000 principal amount of J~~.~~C. Penney Company, Inc. 7-5/8% Debentures due March 1, 2097 (the “Underlying Securities”).~~

~~Following~~The ~~such~~issuer ~~exchange~~of the underlying securities, ~~$98~~or guarantor thereof,~~854~~ or successor thereto,~~000~~ ~~principal~~as ~~amount~~applicable, ofis subject to the ~~Underlying~~information reporting requirements of the Securities ~~are~~Exchange Act ~~held~~of ~~under~~1934, as amended (the ~~Series~~"Exchange ~~Supplement~~Act"). Periodic reports and 3other information required to be filed pursuant to the Exchange Act,~~954,160~~ ~~shares~~by the issuer of ~~CorTS~~the ~~Trust~~underlying ~~for~~securities, Jor guarantor thereof, or successor thereto, as applicable, may be inspected and copied at the public reference facilities maintained by the Securities and Exchange Commission (the "Commission") at 450 Fifth Street, N.W., Washington, D.C. ~~Penney~~20549. ~~Debentures~~The Commission also maintains a site on the World Wide Web at "http://www.sec.gov" at which users can view and download copies of reports, proxy and information statements and other information filed electronically through the Electronic Data Gathering, Analysis and Retrieval system. Neither Structured Products Corp. nor the trustee has participated in the ~~principal~~preparation ~~amount~~of such reporting documents, or made any due diligence investigation with respect to the information provided therein. Neither Structured Products Corp. nor the trustee has verified the accuracy or completeness of ~~$98~~such documents or reports. There can be no assurance that events affecting the issuer of the underlying securities,~~854~~ or guarantor thereof,~~000~~ ~~are~~or ~~outstanding~~successor thereto, as applicable, or the underlying securities have not occurred or have not yet been publicly disclosed which would affect the accuracy or completeness of the publicly available documents described above.

	Underlying Securities Issuer(s) or Guarantor, or successor thereto	Exchange Act File Number
	J.C. Penney Company, Inc.	001-15274

Section 9 - Financial Statements and Exhibits

Item 9.01 Financial Statements and Exhibits.

(c)

Exhibits:

1. Trustee’s Report with respect to the ~~April~~September 91, 2020 ~~Notice~~Distribution ofDate for the ~~affiliate~~CorTS ~~exchange~~Trust ~~right~~ for J.C. Penney 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/ Peter Aherne
	___________________________
	Name: Peter Aherne
	Title: President

~~April~~September 91, 2020

EXHIBIT INDEX

Exhibit		Page
1	Trustee’s Report with respect to the ~~April~~September 91, 2020 ~~Notice~~Distribution ofDate for the ~~affiliate~~CorTS ~~exchange~~Trust ~~right~~ for J.C. Penney Debentures	5

Exhibit 1

U.S. Bank National Association Global Corporate Trust Services 100 Wall Street, 6th Floor New York, NY 10005

To the Holders of:
CorTS Trust for J.C. Penney Debentures
7.625% Corporate-Backed Trust Securities (CorTS) Certificates
*CUSIP:	220803100

~~INFORMATIONAL~~U.S. ~~NOTICE~~Bank Trust National Association, as Trustee for the CorTS Trust for J.C. Penney Debentures, hereby gives notice with respect to the Distribution Date of September 1, 2020 (the “Distribution Date”) as follows:

To1. ~~the~~The ~~Holders~~amount of the distribution payable to the Certificateholders on the Distribution Date allocable to principal and premium, if any, and interest, expressed as a dollar amount per $25 Certificate, is as set forth below:

CorTS Trust For J.C. Penney Debentures

Principal		Interest		Total Distribution
$	0.000000	$	0.00	$	0.00

CUSIP: 220803100*2. The amount of aggregate interest due and not paid as of the Distribution Date is $3,812,500.00.

~~Please~~3. ~~forward~~No ~~this~~fees ~~notice~~have been paid to ~~all~~the ~~beneficial~~Trustee ~~holders~~or any other party from the proceeds of the Term Assets.

U4.S. ~~Bank~~$100,000,000 ~~Trust~~aggregate ~~National~~principal ~~Association~~amount ~~serves as trustee (the “Trustee”) for the above-referenced Certificates issued pursuant to the terms~~ of ~~the Base Trust Agreement by and between Structured Products Corporation (the “Depositor”) and the U~~J.SC. ~~Bank~~Penney ~~Trust National Association (the “Trustee”)~~Company, asInc. ~~supplemented~~7 by5/8% ~~the~~Debentures ~~CorTS~~due ~~Trust~~March ~~For~~1, ~~J.C.~~2097 ~~Penney Debentures~~ (the “~~Series~~Term ~~Supplement~~Assets”) ~~dated~~are asheld offor ~~May~~the ~~21,~~above ~~1999 by and between Structured Products Corp~~trust.~~, as Depositor and U.S. Bank Trust National Association, as Trustee~~

~~$100,000,000 principal amount, J~~5.C. ~~Penney~~At ~~Company,~~the ~~Inc.~~close ~~7-5/8%~~of ~~Debentures~~business ~~due~~on ~~March 1, 2097 CUSIP No. 708160BL9* (~~the ~~“Underlying~~Distribution ~~Securities”)~~Date, ~~issued~~4,000,000 byCertificates ~~J.C.~~representing ~~Penney Company~~$100,000,000 ~~Inc.~~aggregate ~~(the~~Certificate ~~“Underlying~~Principal ~~Securities~~Balance ~~Issuer”)~~were outstanding.

U6.S. ~~Bank~~The ~~received~~current arating ~~Notice~~of ~~and~~the ~~Direction~~Term ~~from~~Assets ~~Citigroup~~is ~~Global~~not ~~Markets~~provided ~~Inc~~in this report. ~~(CGMI)~~Ratings ~~with~~can ~~respect~~be toobtained anfrom ~~Affiliate~~Standard ~~Exchange~~& ~~Right~~Poor’s ~~according~~Ratings toServices, ~~Section~~a 24division of ~~the~~The ~~“Series~~McGraw-Hill ~~Supplement”. On April 9th CGMI delivered 45~~Companies,~~840~~ ~~shares of Cusip 220803100 principal amount $1~~Inc.,~~146,000~~ toby ~~U.S.~~calling ~~Bank~~212-438-2400 and ~~U.S.~~from ~~Bank~~Moody’s ~~was~~Investors ~~instructed to exchange and send $1~~Service,~~146,000~~ ~~principal~~Inc. ~~amount~~by ofcalling ~~708160BL9 (“Affiliate Exchange”) the Underlying Securities to CGMI~~212-553-0377.

~~Following~~U.S. ~~the~~Bank ~~exchange,~~Trust ~~$98,854,000~~National ~~principal amount of the Underlying Securities are held under the Series Supplement and 3~~Association,~~954,160~~ ~~shares~~as ~~of Cusip 220803100 principal amount 98,854,000 are outstanding.~~Trustee

~~U.S.~~*The ~~Bank~~Trustee ~~Trust~~shall ~~National~~not ~~Association~~be held responsible for the selection or use of the CUSIP number nor is any representation made as ~~Trustee~~to ~~April~~its 9,correctness. It ~~2020~~is included solely for the convenience of the Holders.

*Trustee is not responsible for selection or use of CUSIP numbers which are included solely for holder convenience.

Filing Compare · STRUCTURED PRODUCTS CORTS TRUST FOR JC PENNEY DEBENTURES