UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                  SCHEDULE 13G
                                 (Rule 13d-102)

                              INFORMATION STATEMENT
                        PURSUANT TO RULES 13d-1 AND 13d-2
                    Under the Securities Exchange Act of 1934
                              (Amendment No.2)*

                        	TOWER AUTOMOTIVE, INC.
                                (Name of Issuer)

                                  COMMON STOCK
                         (Title of Class of Securities)

                                   891707101
                                 (CUSIP Number)

*The  remainder of this cover page shall be filled out for a reporting  person's
initial filing on this form with respect to the subject class of securities, and
for any  subsequent  amendment  containing  information  which  would  alter the
disclosures provided in a prior cover page.

The information required in the remainder of this cover page shall not be deemed
to be "filed" for the purpose of Section 18 of the  Securities  Exchange  Act of
1934 ("Act") or otherwise  subject to the liabilities of that section of the Act
but  shall be  subject  to all other  provisions  of the Act  (however,  see the
Notes).







                                  SCHEDULE 13G

CUSIP NO. 891707101                                          Page 2 of 4 Pages
TOWER AUTOMOTIVE, INC.

1.       NAME OF REPORTING PERSON
         S.S. OR I.R.S. IDENTIFICATION NO. OF ABOVE PERSON

                  NEW YORK LIFE TRUST COMPANY

                  EIN # 13-3808042
2.    CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP*       (a) [ ]
                                                              (b) [ ]

3.    SEC USE ONLY

4.    CITIZENSHIP OR PLACE OF ORGANIZATION

                  NEW YORK, NEW YORK

NUMBER OF                  5.       SOLE VOTING POWER          4,626,193
SHARES
BENEFICIALLY               6.       SHARED VOTING POWER        0
OWNED BY
EACH                       7.       SOLE DISPOSITIVE POWER     4,626,193
REPORTING
PERSON                     8.       SHARED DISPOSITIVE POWER   0
WITH

9.    AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH
      REPORTING PERSON                                         4,626,193

10.   CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9)
      EXCLUDES CERTAIN SHARES* [ ]

11.   PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW 9        7.91%

12.   TYPE OF REPORTING PERSON*

                  BK

        *SEE INSTRUCTIONS BEFORE FILLING OUT







                                  SCHEDULE 13G

CUSIP NO. 891707101                                          Page 3 of 4 Pages
TOWER AUTOMOTIVE, INC.



Item 1(a)     Name of Issuer:   TOWER AUTOMOTIVE, INC.

Item 1(b)     Address of Issuer's principal executive offices:

                                27275 Haggerty Road, Suite 680
                                Novi, Michigan 48377

Item 2(a)     Name of person filing:    NEW YORK LIFE TRUST COMPANY

Item 2(b)     Address of principal business office:

                                51 MADISON AVENUE
                                NEW YORK, NY  10010

Item 2(c)     Citizenship: See Item 4 of Cover Page

Item 2(d)     Title of class of securities: See Cover Page

Item 2(e)     Cusip No.:   See Cover Page

Item 3        Type of Person:	See Item 12 of Cover Page

Item 4(a)     Amount beneficially owned: New York Life Trust Company ("NYLTC"),
		in its capacity as directed trustee of the Tower Automotive
		Products Employee 401(K) Savings Plan, Tower Automotive Products
		Savings Investment Plan, Tower Automotive Retirement Plan and
		Tower Automotive Union 401(K) Plan, may be deemed the
		beneficial owner of 4,626,193 shares of common stock in the
		aggregate of the issuer which are owned by the Plans on behalf
		of numerous participants.  NYLTC has limited authority with
		regard to certain shares over which it may exercise voting and/
		or dipositive power.  The filing of this statement shall not be
		construed as an admission that NYLTC is, for the purposes of
		Section 13(d) or 13(g) of the Act, the beneficial owner of any
		securities covered by the statement.

Item 4(b)     Percent of class:         7.91%

Item 4(c)     For information regarding voting and dispositive power with
		respect to the above listed shares see items 5-8 of Cover
		Page.

Item 5        Ownership of 5 percent or less of a class:	NOT APPLICABLE

Item 6        Ownership of more than 5 percent on behalf of another person:
		Shares as to which this schedule is filed are owned by Tower
		Automotive Products Employee 401(K) Savings Plan, Tower Atuomotive
		Products Savings Investment Plan, Tower Automotive Retirement Plan
		and Tower Automotive Union 401(K) Plan on behalf of numerous
		participants, which participants receive dividends and the proceeds
		for the sale of such shares.  No such participant is known to have
		such an interest with respect to more than 5% of the class except
		as follows:  	NONE






                                  SCHEDULE 13G

CUSIP NO. 891707101                                          Page 4 of 4 Pages
TOWER AUTOMOTIVE, INC.



Item 7        Identification and classification of subsidiary which acquired the
		security being reported on by the parent holding company: 	NOT
		APPLICABLE

Item 8        Identification and classification of members of the group:     NOT
              APPLICABLE

Item 9        Notice of dissolution of the group:     NOT APPLICABLE

Item 10       Certification:

              By signing  below I certify  that, to the best of my knowledge and
              belief, the securities referred to above were acquired and are
		 held in the ordinary course of business and were not acquired and
		 are not held for the purpose of or with the effect of changing or
		 influencing the control of the issuer of the securities and were
		 not acquired and are not held in connection with or as a participant
		 in any transaction having that purpose or effect.

                                    SIGNATURE

              After  reasonable  inquiry  and to the  best of my  knowledge  and
              belief, I certify that the information set forth in this statement
              is true, complete, and correct.


Dated: February 14, 2007

                                    /s/ William Perret
                                    -----------------------------
                                    Name:  William Perret
                                    Title: Vice President-Trust Administration