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<SEC-DOCUMENT>0001324022-08-000001.txt : 20080116
<SEC-HEADER>0001324022-08-000001.hdr.sgml : 20080116
<ACCEPTANCE-DATETIME>20080116105420
ACCESSION NUMBER:		0001324022-08-000001
CONFORMED SUBMISSION TYPE:	13F-HR
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20071231
FILED AS OF DATE:		20080116
DATE AS OF CHANGE:		20080116
EFFECTIVENESS DATE:		20080116

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			COHEN LAWRENCE B
		CENTRAL INDEX KEY:			0001324022

	FILING VALUES:
		FORM TYPE:		13F-HR
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	028-12074
		FILM NUMBER:		08532633

	BUSINESS ADDRESS:	
		BUSINESS PHONE:		617-239-0143

	MAIL ADDRESS:	
		STREET 1:		111 HUNTINGTON AVENUE
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02199
</SEC-HEADER>
<DOCUMENT>
<TYPE>13F-HR
<SEQUENCE>1
<FILENAME>lbc123107.txt
<DESCRIPTION>LARRY B. COHEN'S 13F FILE
<TEXT>

                                                 UNITED STATES
                                       SECURITIES AND EXCHANGE COMMISSION
                                            Washington, D.C.  20549
                                                    FORM 13F
                                              FORM 13F COVER PAGE

Report for the Calendar Year or Quarter Ended: 12/31/2007

Check here if Amendment       [ ]             Amendment Number:

This Amendment                [ ]             is a restatement
                              [ ]             adds new holding entries

Institutional Investment Manager Filing this Report:

Name:       LAWRENCE COHEN
Address:    111 HUNTINGTON AVENUE
            BOSTON, MA 02199


13F File Number: 465-00001

The institutional investment Manager filing this report and the
person by whom it is signed hereby represent that the person signing
the report is authorized to submit it, that all
information contained herein is true, correct and complete, and
that it is understood that all required items, statements,
schedules, lists, and tables, are considered integral parts of
this form.

Person Signing this Report on Behalf of Reporting Manager:

Name: EDWARD TIERNEY
Title: DIRECTOR TRUST SERVICES
Phone: 617-239-0671
Signature, Place, and Date of Signing:

EDWARD TIERNEY    BOSTON, MA    T

Report Type     (Check only one)
                [X]            13F HOLDINGS REPORT
                [ ]            13F NOTICE
                [ ]            13F COMBINATION REPORT


I AM SIGNING THIS REPORT AS REQUIRED BY THE SECURITIES EXCHANGE
ACT OF 1934

<PAGE>

                                          FORM 13F SUMMARY PAGE

Report Summary:

Number of Other Included Managers:                0
Form 13F Information Table Entry Total:           128
Form 13F Information Table Value Total:           $ 113,332

List of Other Included Managers:

NONE

<TABLE>                                            <C>                       <C>
FORM 13F INFORMATION TABLE
                                   TITLE                  VALUE     SHARES/  SH/  PUT/ INVSTMT OTHER          VOTING AUTHORITY
  NAME OF ISSUER                   OF CLASS     CUSIP     (X $1000) PRN AMOUNTPRN CALL DISCRTN MANAGERS SOLE     SHARED   NONE

  AT&T INC                         COM          00206R102        25      597 SH        SOLE             597
  AT&T INC                         COM          00206R102       261     6272 SH        OTHER            6272
  ABBOTT LABORATORIES INC          COM          002824100       296     5271 SH        OTHER            5271
  AIR PRODUCTS & CHEMICALS INC.    COM          009158106       814     8250 SH        OTHER            8250
  AMERICAN CAPITAL STRATEGIES      COM          024937104       310     9400 SH        OTHER            9400
  AMERICAN INTERNATIONAL GROUP     COM          026874107         8      141 SH        SOLE             141
  AMERICAN INTERNATIONAL GROUP     COM          026874107      1467    25159 SH        OTHER            25159
  AMGEN INC.                       COM          031162100        56     1200 SH        SOLE             1200
  AMGEN INC.                       COM          031162100      1833    39466 SH        OTHER            38966
                                                                                       OTHER                              500
  ANADARKO PETROLEUM               COM          032511107        39      600 SH        SOLE             600
  ANADARKO PETROLEUM               COM          032511107       901    13716 SH        OTHER            13716
  APPLE                            COM          037833100       697     3521 SH        OTHER            3521
  APPLIED MATERIALS                COM          038222105        50     2820 SH        SOLE             2820
  APPLIED MATERIALS                COM          038222105      1084    61023 SH        OTHER            60023
                                                                                       OTHER                              1000
  ARCHER DANIELS MIDLAND CO        COM          039483102        65     1400 SH        SOLE             1400
  ARCHER DANIELS MIDLAND CO        COM          039483102      2439    52525 SH        OTHER            52525
  AUTOMATIC DATA PROCESSING INC    COM          053015103        53     1200 SH        SOLE             1200
  AUTOMATIC DATA PROCESSING INC    COM          053015103      1037    23285 SH        OTHER            23285
  AVANT IMMUNOTHERAPEUTICS INC     COM          053491106        48    95600 SH        OTHER            95600
  AVON PRODUCTS                    COM          054303102       514    13000 SH        OTHER            13000
  BP AMOCO PLC                     FOR          055622104        29      400 SH        SOLE             400
  BP AMOCO PLC                     FOR          055622104      2863    39128 SH        OTHER            38600
                                                                                       OTHER                              528
  BAKER HUGHES INC                 COM          057224107        44      540 SH        SOLE             540
  BAKER HUGHES INC                 COM          057224107       280     3455 SH        OTHER            3455
  BANK OF AMERICA CORP             COM          060505104        62     1500 SH        SOLE             1500
  BANK OF AMERICA CORP             COM          060505104       645    15637 SH        OTHER            15637
  BECTON DICKINSON & CO            COM          075887109       251     3000 SH        OTHER            3000
  BERKSHIRE HATHAWAY INC DEL       COM          084670108       425        3 SH        OTHER            3
  CME GROUP INC                    COM          12572Q105       555      809 SH        OTHER            809
  CATERPILLAR INC.                 COM          149123101       337     4640 SH        OTHER            4640
  CHEVRONTEXACO CORP COM           COM          166764100        82      875 SH        SOLE             875
  CHEVRONTEXACO CORP COM           COM          166764100       650     6967 SH        OTHER            6659
                                                                                       OTHER                              308
  CISCO SYSTEMS INC                COM          17275R102        24      900 SH        SOLE             900
  CISCO SYSTEMS INC                COM          17275R102       217     8010 SH        OTHER            8010
  CITIGROUP INC                    COM          172967101        44     1500 SH        SOLE             1500
  CITIGROUP INC                    COM          172967101       595    20201 SH        OTHER            20201
  WALT DISNEY PRODUCTIONS          COM          254687106       258     7998 SH        OTHER            6398
                                                                                       OTHER                              1600
  DOW CHEMICAL CO.                 COM          260543103        99     2500 SH        SOLE             2500
  DOW CHEMICAL CO.                 COM          260543103      1930    48963 SH        OTHER            48663
                                                                                       OTHER                              300
  EMERSON ELECTRIC CO              COM          291011104        12      204 SH        SOLE             204
  EMERSON ELECTRIC CO              COM          291011104      1978    34910 SH        OTHER            34910
  EXXON MOBIL CORPORATION          COM          30231G102       252     2690 SH        SOLE             2690
  EXXON MOBIL CORPORATION          COM          30231G102      6611    70567 SH        OTHER            70435
                                                                                       OTHER                              132
  FPL GROUP INC                    COM          302571104        41      600 SH        SOLE             600
  FPL GROUP INC                    COM          302571104       203     3000 SH        OTHER            3000
  FISERV INC                       COM          337738108        19      350 SH        SOLE             350
  FISERV INC                       COM          337738108      1260    22700 SH        OTHER            22700
  FORD MOTOR CO                    COM          345370860       340    50500 SH        OTHER            50500
  FORTRESS INVESTMENT              PUB          34958B106       234    15000 PRN       OTHER            15000
  GAFISA S A                       FOR          362607301       580    15500 SH        OTHER            15500
  GENENTECH INC                    COM          368710406       835    12457 SH        OTHER            12457
  GENERAL ELECTRIC                 COM          369604103       145     3900 SH        SOLE             3900
  GENERAL ELECTRIC                 COM          369604103      5474   147657 SH        OTHER            145857
                                                                                       OTHER                              1800
  GILEAD SCIENCES INC              COM          375558103      2181    47412 SH        OTHER            47412
  HARMAN INTL INDS INC             COM          413086109        33      450 SH        SOLE             450
  HARMAN INTL INDS INC             COM          413086109       383     5200 SH        OTHER            5200
  HARSCO CORP                      COM          415864107       347     5416 SH        OTHER            5416
  HEWLETT PACKARD                  COM          428236103       458     9080 SH        OTHER            8680
                                                                                       OTHER                              400
  HONEYWELL INTERNATIONAL INC      COM          438516106       250     4060 SH        OTHER            4060
  INTEL CORP                       COM          458140100        68     2536 SH        SOLE             2536
  INTEL CORP                       COM          458140100      2725   102206 SH        OTHER            101406
                                                                                       OTHER                              800
  INTERACTIVE BROKERS GROUP        COM          45841N107       414    12800 SH        OTHER            12800
  INTERNATIONAL BUSINESS MACHS     COM          459200101        97      900 SH        SOLE             900
  INTERNATIONAL BUSINESS MACHS     COM          459200101      1193    11034 SH        OTHER            10834
                                                                                       OTHER                              200
  ISHARES TR                       MUT          464287465        94     1200 SH        SOLE             1200
  ISHARES TR                       MUT          464287465      2983    38005 SH        OTHER            34105
                                                                                       OTHER                              3900
  JOHNSON & JOHNSON                COM          478160104       107     1600 SH        SOLE             1600
  JOHNSON & JOHNSON                COM          478160104      2639    39562 SH        OTHER            38482
                                                                                       OTHER                              1080
  LENNOX INTL INC                  COM          526107107      4846   117000 SH        OTHER            117000
  LILLY ELI & CO                   COM          532457108       234     4384 SH        OTHER            4384
  LINCARE HOLDINGS INC             COM          532791100        28      800 SH        SOLE             800
  LINCARE HOLDINGS INC             COM          532791100       892    25360 SH        OTHER            25360
  MEMC ELECTRONIC MATERIALS INC    COM          552715104       628     7100 SH        OTHER            7100
  MCDONALDS CORP                   COM          580135101       205     3484 SH        OTHER            3484
  MEDTRONIC INC                    COM          585055106        96     1900 SH        SOLE             1900
  MEDTRONIC INC                    COM          585055106      3296    65562 SH        OTHER            64362
                                                                                       OTHER                              1200
  MICROSOFT CORP                   COM          594918104       148     4150 SH        SOLE             4150
  MICROSOFT CORP                   COM          594918104      4338   121843 SH        OTHER            120641
                                                                                       OTHER                              1202
  MOLECULAR                        COM          60852M104       140    15439 SH        OTHER            15439
  NOKIA CORP                       FOR          654902204        23      600 SH        SOLE             600
  NOKIA CORP                       FOR          654902204       789    20540 SH        OTHER            20540
  PEPSICO INC                      COM          713448108        80     1050 SH        SOLE             1050
  PEPSICO INC                      COM          713448108      3851    50737 SH        OTHER            43807
                                                                                       OTHER                              6930
  PFIZER INC                       COM          717081103        31     1368 SH        SOLE             1368
  PFIZER INC                       COM          717081103      1454    63960 SH        OTHER            63960
  PROCTER & GAMBLE                 COM          742718109        29      400 SH        SOLE             400
  PROCTER & GAMBLE                 COM          742718109      3609    49154 SH        OTHER            42994
                                                                                       OTHER                              6160
  QUALCOMM INC                     COM          747525103       236     6000 SH        OTHER                              6000
  RAYTHEON CO                      COM          755111507       637    10500 SH        OTHER            10500
  ROYAL DUTCH SHELL                FOR          780259206       217     2583 SH        OTHER            2583
  SPDR TR                          MUT          78462F103       984     6727 SH        SOLE             6727
  SPDR TR                          MUT          78462F103     16189   110721 SH        OTHER            109721
                                                                                       OTHER                              1000
  SPDR SERIES TRUST                MUT          78464A607       208     2995 SH        OTHER            2995
  SCHLUMBERGER LTD                 FOR          806857108        43      436 SH        SOLE             436
  SCHLUMBERGER LTD                 FOR          806857108       440     4474 SH        OTHER            4474
  SHERWIN WILLIAMS CO              COM          824348106       206     3550 SH        OTHER            3550
  SIRIUS SATELLITE RADIO           COM          82966U103       273    90000 SH        OTHER            90000
  STATE STREET CORP                COM          857477103        26      325 SH        SOLE             325
  STATE STREET CORP                COM          857477103       890    10957 SH        OTHER            10957
  STATOILHYDRO ASA SPONSORED ADR   FOR          85771P102        64     2100 SH        SOLE             2100
  STATOILHYDRO ASA SPONSORED ADR   FOR          85771P102      2711    88830 SH        OTHER            88830
  STRYKER CORP                     COM          863667101       908    12155 SH        OTHER            12155
  SUN LIFE FINANCIAL SVCS          FOR          866796105       245     4371 SH        OTHER            4371
  SYSCO CORP                       COM          871829107        16      500 SH        SOLE             500
  SYSCO CORP                       COM          871829107       706    22622 SH        OTHER            22622
  TARGET CORP                      COM          87612E106       635    12695 SH        OTHER            12695
  THERMO ELECTRON CORP             COM          883556102        58     1010 SH        SOLE             1010
  THERMO ELECTRON CORP             COM          883556102       238     4125 SH        OTHER            4125
  3M CO COM                        COM          88579Y101        42      500 SH        SOLE             500
  3M CO COM                        COM          88579Y101       993    11780 SH        OTHER            11380
                                                                                       OTHER                              400
  UNDER ARMOUR INC                 COM          904311107       349     8000 SH        OTHER            8000
  VERIZON COMMUNICATIONS INC       COM          92343V104       679    15533 SH        OTHER            14613
                                                                                       OTHER                              920
  VODAFONE GROUP PLC               FOR          92857W209       540    14473 SH        OTHER            13973
                                                                                       OTHER                              500
  WAL MART STORES INC              COM          931142103        12      250 SH        SOLE             250
  WAL MART STORES INC              COM          931142103      1614    33956 SH        OTHER            33956
  WALGREEN CO.                     COM          931422109        15      400 SH        SOLE             400
  WALGREEN CO.                     COM          931422109       286     7515 SH        OTHER            7515
  WELLS FARGO & COMPANY NEW        COM          949746101        27      900 SH        SOLE             900
  WELLS FARGO & COMPANY NEW        COM          949746101      1141    37808 SH        OTHER            37408
                                                                                       OTHER                              400
  WHOLE FOODS MKT INC              COM          966837106       396     9700 SH        OTHER            9700
  WORLD FUEL SVCS                  COM          981475106       284     9800 SH        OTHER            9800
  WYETH COM                        COM          983024100       255     5762 SH        OTHER            5762
  XILINX INC                       COM          983919101        15      700 SH        SOLE             700
  XILINX INC                       COM          983919101       574    26250 SH        OTHER            26250
  ZIMMER HLDGS INC.                COM          98956P102       834    12610 SH        OTHER            12610
  COPA HOLDINGS                    FOR          P31076105       308     8200 SH        OTHER            8200
  EAGLE BULK SHIPPING              COM          Y2187A101       425    16000 SH        OTHER            16000
  GENCO SHIPPING & TRADING         FOR          Y2685T107       553    10100 SH        OTHER            10100
</TABLE>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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