Form 8-K

8-K — STRUCTURED PRODUCTS CORP CORTS TR FOR PECO ENERGY CAP TR III

Accession: 0001539497-26-001424

Filed: 2026-05-14

Period: 2026-04-30

CIK: 0001283464

SIC: 6189 (ASSET-BACKED SECURITIES)

Item: Other Events

Item: Financial Statements and Exhibits

Documents

8-K — n5878_x1-8k.htm (Primary)

8-K

8-K (Primary)

Filename: n5878_x1-8k.htm · Sequence: 1

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 30, 2026

Structured Products Corp.

on behalf of

CorTS Trust for PECO Energy Capital Trust III

(Exact name of registrant as specified in its charter)

Delaware

001-32089

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

(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.

This current report on Form 8-K relates

to a distribution made to holders of the Certificates issued by the CorTS Trust for PECO Energy Capital Trust III.

The issuer of the underlying securities,

or guarantor thereof, or successor thereto, as applicable, is subject to the information reporting requirements of the Securities Exchange

Act of 1934, as amended (the "Exchange Act"). Periodic reports and other information required to be filed pursuant to the Exchange

Act, by the issuer of the underlying securities, or 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. 20549. 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 preparation 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 such documents or reports. There can be no assurance that

events affecting the issuer of the underlying securities, or guarantor thereof, or 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

PECO Energy Company

000-16844

Section 9 - Financial Statements and Exhibits

Item 9.01 Financial Statements and Exhibits.

1. Trustee's Report with respect to the April 30, 2026 Distribution Date for the CorTS Trust for PECO Energy

Capital Trust III

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/ Jeffery Kania

Name: Jeffery Kania

Title: President

April 30, 2026

EXHIBIT INDEX

Exhibit

Page

Trustee's Report with respect to the April 30, 2026

Distribution Date for the CorTS Trust for PECO Energy Capital Trust III

Exhibit 1

To the Holders of:

CorTS Trust for PECO Energy Capital Trust III

8% Corporate-Backed Trust Securities (CorTS) Certificates

Class A

*CUSIP: 22080R206

U.S. Bank Trust Company, National Association, as Trustee for the CorTS

Trust for PECO Energy Capital Trust III, hereby gives notice with respect to the Distribution of April 30, 2026 (the "Distribution

Date") as follows:

1. The 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 Certificates, is as set forth below:

Class

Principal

Interest

Total Distribution

$ 0.000000

$ 1.000000

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. $27,500,000 aggregate principal amount of PECO Energy Capital Trust III 7.38% Capital Securities due April 6, 2028 (the "Term

Assets") are held for the above trust.

5. At the close of business on the Distribution Date, 1,014,750 Class A Certificates representing $25,368,750 aggregate Certificate 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 Company, 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.