Rule 424(b)(2)
Registration Nos. 33-56615
NASD File No. 941128001
AMENDED PRICING SUPPLEMENT NO. 139
Dated September 27, 1995, to Prospectus
Supplement dated January 26, 1995
and Prospectus dated January 26, 1995
LEHMAN BROTHERS HOLDINGS INC.
Medium-Term Notes, Series E
(Fixed Rate)
Due from Nine Months to 30 years from Date of Issue
Pricing to Public: 71.70%
Agent's Commission: .50%
Original Issue Date: 10/23/95
Maturity Date: 10/23/00
Interest Rate: 0.00%
The aggregate principal amount of this offering is $10,000,000 and
relates only to Amended Pricing Supplement No. 139. Medium-Term Notes,
Series E may be issued by the company in aggregate principal amount of
up to $5,267,500,000 and, to date, including this offering, an
aggregate of $4,520,900,000 Medium-Term Notes, Series E has been
issued and $2,704,865,000 are outstanding.
The Agent has purchased the Notes as principal in this transaction and
may resell any of such Notes to another broker/dealer (acting as
principal for the purposes of resale) at a discount, which may vary
from the discount received by the Agent in such transaction.
SUPPLEMENTAL UNITED STATES FEDERAL INCOME TAX DISCLOSURE
Under the OID Regulations, the Notes will be treated as Original Issue
Discount Notes with OID that must be accrued through October 23, 2000.
The amount of OID on a Note will equal the difference between the
Stated Redemption Price at Maturity (the stated principal amount
herein) of such Note and its Issue Price. United States Holders
should accrue OID in income on a constant yield basis as more fully
described in the Prospectus Supplement to which this Pricing
Supplement relates.
A United States Holder of the Notes should refer to the Prospectus
Supplement to which this Pricing Supplement relates for further tax
disclosure.
Capitalized terms not otherwise defined herein have the meaning
ascribed to them in the accompanying Prospectus Supplement or
Prospectus.
