STRUCTURED PRODUCTS CORP TIERS CORP BOND BACK CERT TR 1997-4 - FORM 10-K - EX-99.1 - EXHIBIT ANNUAL COMPLIANCE REPORT - March 26, 2012

Attached files

file filename
10-K - TIERS CORPORATE BOND-BACKED CERTIFICATES TRUST IBM 1997-4 - STRUCTURED PRODUCTS CORP TIERS CORP BOND BACK CERT TR 1997-4bondbackedcertibm1997-4_10k.htm
EX-31.1 - EXHIBIT 31.1 CERTIFICATE - STRUCTURED PRODUCTS CORP TIERS CORP BOND BACK CERT TR 1997-4exhibit31-1.htm
EX-99.2 - EXHIBIT 99.2 INDEPENDENT ACCOUNTANT'S REPORT - STRUCTURED PRODUCTS CORP TIERS CORP BOND BACK CERT TR 1997-4exhibit99-2.htm

Exhibit 99.1


ANNUAL COMPLIANCE REPORT

The undersigned, being an officer of U.S. Bank Trust National Association, as trustee (the “Trustee”), with respect to TIERS Corporate Bond-Backed Certificates Trust IBM 1997-4, on whose behalf  Structured Products Corp. has prepared this annual report on Form 10-K for the fiscal year ended December 31, 2011 (the “Annual Report”), certifies as follows:

1.           The Trustee is the trustee under the trust agreement.

2.           Based on my knowledge, for the periods included in the year covered by the Annual Report, the Trustee has fulfilled its obligations, including any servicing obligations, under the trust agreement.


 
        /s/ Jon C. Warn       
 
Name: 
 Jon C. Warn
 
Title:
  Vice President
 
Date: 
 March 1, 2012