SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
Amendment No.1 to
Pursuant to Section 13 OR 15(d) of The Securities Exchange Act of 1934
Date of Report (Date of earliest event reported): August 2, 2010
MS Structured Asset Corp. (Issuer in Respect of TILES Trust No. 2005-1)
(Exact name of registrant as specified in its charter)
Attention: John Kehoe, 1585 Broadway, Second Floor, New York, New York 10036
(Address of principal executive offices, including Zip Code)
Registrant's telephone number, including area code: (212) 761-2520
(Former name or former address, if changed since last report.)
Check the appropriate box below if the Form 8-K/A filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):
[ ] Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
[ ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
[ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
[ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
Section 8 - Other Events
Item 8.01. Other Events.
This current report on Form 8-K/A relates to the semiannual distribution reported to the holders of TILES Trust No. 2005-1, which was made on August 2, 2010.
Section 9 - Financial Statements and Exhibits
Item 9.01 Financial Statements and Exhibits.
(Exhibit No. Description)
99.1 Revised semiannual distribution report pursuant to the Trust Agreement for the distribution on August 2, 2010.
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.