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EX-31.1 - EXHIBIT 31.1 - STRUCTURED PRODUCTS CORTS TRUST FOR JC PENNEY DEBENTURESex31-1.htm
10-K - CORTS TRUST FOR JC PENNEY DEBENTURES 10K - STRUCTURED PRODUCTS CORTS TRUST FOR JC PENNEY DEBENTUREScortstrustjcpenney_10k.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 CorTS Trust For J.C. Penney Debentures, on whose behalf  Structured Products Corp. has prepared this annual report on Form 10-K for the fiscal year ended December 31, 2013 (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/   Janet P. O'Hara
 
 
Name:
Janet P. O’Hara
 
Title:
Vice President
 
Date:
February 19, 2014