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SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 10-K

ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934

For the fiscal year ended:
December 31, 2001
Commission File Number:
333-75218

Lehman ABS Corporation,
on behalf of:
Corporate-Backed Trust Certificates, Series 2001-1
Trust Corporate-Backed Trust Certificates, Series
2001-2 Trust Corporate-Backed Trust Certificates,
Series 2001-3 Trust Corporate-Backed Trust
Certificates, Series 2001-4 Trust Corporate-Backed
Trust Certificates, Series 2001-5 Trust
Corporate-Backed Trust Certificates, Series 2001-6
Trust Corporate-Backed Trust Certificates, Series
2001-7 Trust Corporate-Backed Trust Certificates,
Series 2001-8 Trust Corporate-Backed Trust
Certificates, Series 2001-9 Trust Corporate-Backed
Trust Certificates, Series 2001-10 Trust
Corporate-Backed Trust Certificates, Series
2001-11 Trust Corporate-Backed Trust Certificates,
Series 2001-12 Trust Corporate-Backed Trust
Certificates, Series 2001-14 Trust
Corporate-Backed Trust Certificates, Series
2001-15 Trust Corporate-Backed Trust
Certificates, Series 2001-16 Trust
Corporate-Backed Trust Certificates, Series
2001-17 Trust Corporate-Backed Trust
Certificates, Series 2001-18 Trust
Corporate-Backed Trust Certificates, Series
2001-19 Trust Corporate-Backed Trust
Certificates, Series 2001-20 Trust
Corporate-Backed Trust Certificates, Series
2001-21 Trust Corporate-Backed Trust
Certificates, Series 2001-22 Trust
Corporate-Backed Trust Certificates, Series
2001-23 Trust Corporate-Backed Trust
Certificates, Series 2001-24 Trust
Corporate-Backed Trust Certificates, Series
2001-25 Trust Corporate-Backed Trust
Certificates, Series 2001-26 Trust
Corporate-Backed Trust Certificates, Series
2001-27 Trust
Corporate-Backed Trust Certificates, Corning
Debenture-Backed Series 2001-28 Trust Corporate-Backed
Trust Certificates, Georgia Pacific Debenture-Backed Series
2001-29 Trust Corporate-Backed Trust Certificates, Royal
Caribbean Debenture-Backed Series 2001-30 Trust
Corporate-Backed Trust Certificates, Toys "R" Us Debenture-Backed Series
2001-31 Trust
Corporate-Backed Trust Certificates, Liberty Media Debenture-Backed Series
2001-32 Trust
Corporate-Backed Trust Certificates, AT&T Note-Backed Series 2001-33 Trust
Corporate-Backed Trust Certificates, Goodyear Tire & Rubber Note-Backed Series
2001-34 Trust
Corporate-Backed Trust Certificates, Corning Debenture-Backed Series
2001-35 Trust
Corporate-Backed Trust Certificates, Ford Motor Company Debenture-Backed Series
2001-36 Trust
Corporate-Backed Trust Certificates, Federal Express Corporation Note-Backed
Series 2001-37 Trust
(Exact name of registrant as specified in its charter)


1


Delaware 13-3447441
(State or Other Jurisdiction, (I.R.S. Employer Identification No.)
Organization or Incorporation)

745 Seventh Avenue, New York, New York 10019
(Address of principal executive offices) (Zip Code)

3 World Financial Center, New York, New York 10285
(Former name or former address, if changed since last report)

(212) 526-0435
(Registrant's Telephone Number Including Area Code)

Securities registered pursuant to Section 12(b) of the Act:



Title of Class Name of Exchange on which registered
- -------------- ------------------------------------

Corporate-Backed Trust Certificates, Series 2001-1 Trust New York Stock Exchange ("NYSE")
Corporate-Backed Trust Certificates, Series 2001-2 Trust NYSE
Corporate-Backed Trust Certificates, Series 2001-3 Trust NYSE
Corporate-Backed Trust Certificates, Series 2001-4 Trust NYSE
Corporate-Backed Trust Certificates, Series 2001-5 Trust NYSE
Corporate-Backed Trust Certificates, Series 2001-6 Trust NYSE
Corporate-Backed Trust Certificates, Series 2001-7 Trust NYSE
Corporate-Backed Trust Certificates, Series 2001-8 Trust NYSE
Corporate-Backed Trust Certificates, Series 2001-9 Trust NYSE
Corporate-Backed Trust Certificates, Series 2001-10 Trust NYSE
Corporate-Backed Trust Certificates, Series 2001-11 Trust NYSE
Corporate-Backed Trust Certificates, Series 2001-12 Trust NYSE
Corporate-Backed Trust Certificates, Series 2001-14 Trust NYSE
Corporate-Backed Trust Certificates, Series 2001-15 Trust NYSE
Corporate-Backed Trust Certificates, Series 2001-16 Trust NYSE
Corporate-Backed Trust Certificates, Series 2001-17 Trust NYSE
Corporate-Backed Trust Certificates, Series 2001-18 Trust NYSE
Corporate-Backed Trust Certificates, Series 2001-19 Trust NYSE
Corporate-Backed Trust Certificates, Series 2001-20 Trust NYSE
Corporate-Backed Trust Certificates, Series 2001-21 Trust NYSE
Corporate-Backed Trust Certificates, Series 2001-22 Trust NYSE
Corporate-Backed Trust Certificates, Series 2001-23 Trust NYSE
Corporate-Backed Trust Certificates, Series 2001-24 Trust NYSE
Corporate-Backed Trust Certificates, Series 2001-25 Trust NYSE
Corporate-Backed Trust Certificates, Series 2001-26 Trust NYSE
Corporate-Backed Trust Certificates, Series 2001-27 Trust NYSE
Corporate-Backed Trust Certificates, Corning Debenture-Backed Series 2001-28 Trust NYSE
Corporate-Backed Trust Certificates, Georgia Pacific Debenture-Backed Series 2001-29 Trust NYSE
Corporate-Backed Trust Certificates, Royal Caribbean Debenture-Backed Series 2001-30 Trust NYSE
Corporate-Backed Trust Certificates, Toys "R" Us Debenture-Backed Series 2001-31 Trust NYSE
Corporate-Backed Trust Certificates, Liberty Media Debenture-Backed Series 2001-32 Trust NYSE
Corporate-Backed Trust Certificates, AT&T Note-Backed Series 2001-33 Trust NYSE
Corporate-Backed Trust Certificates, Goodyear Tire Note-Backed Series 2001-34 Trust NYSE
Corporate-Backed Trust Certificates, Corning Debenture-Backed Series 2001-35 Trust NYSE
Corporate-Backed Trust Certificates, Ford Motor Co. Debenture-Backed Series 2001-36 Trust NYSE
Corporate-Backed Trust Certificates, Federal Express Corp. Note-Backed Series 2001-37 Trust NYSE



2


Securities registered pursuant to Section 12(g) of the Act: None

Indicate by check mark whether the registrant: (1) Has filed all reports
required to be filed by section 13 or 15(d) of the Securities Exchange Act of
1934 during the preceding 12 months (or for such shorter period that the
registrant was required to file such reports), and (2) has been subject to file
requirements for the past 90 days. Yes |X| No |_|

State the aggregate market value of the voting stock held by non-affiliates of
the registrant. The Registrant has no voting stock or class of common stock
outstanding as of the date of this report.

Introductory Note

Lehman ABS Corporation (the "Depositor") is the Depositor under the Standard
Terms for Trust Agreements as supplemented by the Series Supplements listed
below between the Depositor and U.S. Bank Trust National Association, as trustee
(the "Trustee"), providing for the issuance of the Corporate-Backed Trust
Certificates listed on page 2 (the "Certificates") and is the depositor for the
Certificates (the "Registrant"). The Certificates do not represent obligations
of or interests in the Depositor or the Trustee.



- ------------------------------------------------------- ---------------------------------------------------------
Governing Documents Certificates Issued Thereunder
- ------------------------------------------------------- ---------------------------------------------------------

Standard Terms for Trust Agreements and Series Corporate-Backed Trust Certificates, Series 2001-1
Supplement, Corporate-Backed Trust Certificates,
Series 2001-1 Trust, dated as of January 16, 2001
- ------------------------------------------------------- ---------------------------------------------------------
Standard Terms for Trust Agreements and Series Corporate-Backed Trust Certificates, Series 2001-2
Supplement, Corporate-Backed Trust Certificates,
Series 2001-2 Trust, dated as of January 22, 2001
- ------------------------------------------------------- ---------------------------------------------------------
Standard Terms for Trust Agreements and Series Corporate-Backed Trust Certificates, Series 2001-3
Supplement, Corporate-Backed Trust Certificates, Series
2001-3 Trust, dated as of January 25, 2001, as
supplemented by a Supplement to the Series
Supplement dated as of February 23, 2001
- ------------------------------------------------------- ---------------------------------------------------------
Standard Terms for Trust Agreements and Series Corporate-Backed Trust Certificates, Series 2001-4
Supplement, Corporate-Backed Trust Certificates, Series
2001-4 Trust, dated as of January 29, 2001, as
supplemented by a Supplement to the Series
Supplement dated as of February 13, 2001
- ------------------------------------------------------- ---------------------------------------------------------
Standard Terms for Trust Agreements and Series Corporate-Backed Trust Certificates, Series 2001-5
Supplement, Corporate-Backed Trust Certificates, Series
2001-5 Trust, dated as of February 2, 2001, as
supplemented by a Supplement to the Series Supplement
dated as of February 16, 2001 and a Second Supplement
to Series Supplement dated as of February 23, 2001
- ------------------------------------------------------- ---------------------------------------------------------
Standard Terms for Trust Agreements and Series Corporate-Backed Trust Certificates, Series 2001-6
Supplement, Corporate-Backed Trust Certificates,
Series 2001-6 Trust, dated as of March 1, 2001
- ------------------------------------------------------- ---------------------------------------------------------
Standard Terms for Trust Agreements and Series Corporate-Backed Trust Certificates, Series 2001-7
Supplement, Corporate-Backed Trust Certificates,
Series 2001-7 Trust, dated as of March 2, 2001
- ------------------------------------------------------- ---------------------------------------------------------



3


- ------------------------------------------------------- ---------------------------------------------------------

Standard Terms for Trust Agreements and Series Corporate-Backed Trust Certificates, Series 2001-8
Supplement, Corporate-Backed Trust Certificates,
Series 2001-8 Trust, dated as of March 8, 2001
- ------------------------------------------------------- ---------------------------------------------------------
Standard Terms for Trust Agreements and Series Corporate-Backed Trust Certificates, Series 2001-9
Supplement, Corporate-Backed Trust Certificates, Series
2001-9 Trust, dated as of March 14, 2001, as
supplemented by a Supplement to the Series
Supplement dated as of March 27, 2001
- ------------------------------------------------------- ---------------------------------------------------------
Standard Terms for Trust Agreements and Series Corporate-Backed Trust Certificates, Series 2001-10
Supplement, Corporate-Backed Trust Certificates,
Series 2001-10 Trust, dated as of March 22, 2001
- ------------------------------------------------------- ---------------------------------------------------------
Standard Terms for Trust Agreements and Series Corporate-Backed Trust Certificates, Series 2001-11
Supplement, Corporate-Backed Trust Certificates, Series
2001-11 Trust, dated as of March 28, 2001, as
supplemented by a Supplement to the Series Supplement
dated as of May 30, 2001
- ------------------------------------------------------- ---------------------------------------------------------
Standard Terms for Trust Agreements and Series Corporate-Backed Trust Certificates, Series 2001-12
Supplement, Corporate-Backed Trust Certificates,
Series 2001-12 Trust, dated as of April 3, 2001
- ------------------------------------------------------- ---------------------------------------------------------
Standard Terms for Trust Agreements and Series Corporate-Backed Trust Certificates, Series 2001-14
Supplement, Corporate-Backed Trust Certificates,
Series 2001-14, dated as of April 10, 2001
- ------------------------------------------------------- ---------------------------------------------------------
Standard Terms for Trust Agreements and Series Corporate-Backed Trust Certificates, Series 2001-15
Supplement, Corporate-Backed Trust Certificates, Series
2001-15 Trust, dated as of April 30, 2001, as
supplemented by a Supplement to the Series Supplement
dated as of May 29, 2001 and a Second Supplement to the
Series Supplement dates as of June 7, 2001
- ------------------------------------------------------- ---------------------------------------------------------
Standard Terms for Trust Agreements and Series Corporate-Backed Trust Certificates, Series 2001-16
Supplement, Corporate-Backed Trust Certificates,
Series 2001-16 Trust, dated as of May 1, 2001
- ------------------------------------------------------- ---------------------------------------------------------
Standard Terms for Trust Agreements and Series Corporate-Backed Trust Certificates, Series 2001-17
Supplement, Corporate-Backed Trust Certificates,
Series 2001-17 Trust, dated as of May 2, 2001
- ------------------------------------------------------- ---------------------------------------------------------
Standard Terms for Trust Agreements and Series Corporate-Backed Trust Certificates, Series 2001-18
Supplement, Corporate-Backed Trust Certificates, Series
2001-18 Trust, dated as of May 8, 2001, as supplemented
by a Supplement to the Series Supplemented dated as of
July 18, 2001 and a Second Supplement to the Series
Supplement dated as of August 17, 2001
- ------------------------------------------------------- ---------------------------------------------------------
Standard Terms for Trust Agreements and Series Corporate-Backed Trust Certificates, Series 2001-19
Supplement, Corporate-Backed Trust Certificates,
Series 2001-19 Trust, dated as of May 11, 2001
- ------------------------------------------------------- ---------------------------------------------------------
Standard Terms for Trust Agreements and Series Corporate-Backed Trust Certificates, Series 2001-20
Supplement, Corporate-Backed Trust Certificates,
Series 2001-20 Trust, dated as of May 22, 2001
- ------------------------------------------------------- ---------------------------------------------------------
Standard Terms for Trust Agreements and Series Corporate-Backed Trust Certificates, Series 2001-21
Supplement, Corporate-Backed Trust Certificates,
Series 2001-21 Trust, dated as of May 24, 2001
- ------------------------------------------------------- ---------------------------------------------------------



4


- ------------------------------------------------------- ---------------------------------------------------------

Standard Terms for Trust Agreements and Series Corporate-Backed Trust Certificates, Series 2001-22
Supplement, Corporate-Backed Trust Certificates, Series
2001-22 Trust, dated as of May 24, 2001, as
supplemented by a Supplement to the Series Supplement
dated as of June 29, 2001 and a Second Supplement to
the Series Supplement dated as of August 15, 2001
- ------------------------------------------------------- ---------------------------------------------------------
Standard Terms for Trust Agreements and Series Corporate-Backed Trust Certificates, Series 2001-23
Supplement, Corporate-Backed Trust Certificates,
Series 2001-23 Trust, dated as of June 1, 2001
- ------------------------------------------------------- ---------------------------------------------------------
Standard Terms for Trust Agreements and Series Corporate-Backed Trust Certificates, Series 2001-24
Supplement, Corporate-Backed Trust Certificates,
Series 2001-24 Trust, dated as of June 8, 2001
- ------------------------------------------------------- ---------------------------------------------------------
Standard Terms for Trust Agreements and Series Corporate-Backed Trust Certificates, Series 2001-25
Supplement, Corporate-Backed Trust Certificates,
Series 2001-25 Trust, dated as of June 14, 2001
- ------------------------------------------------------- ---------------------------------------------------------
Standard Terms for Trust Agreements and Series Corporate-Backed Trust Certificates, Series 2001-26
Supplement, Corporate-Backed Trust Certificates,
Series 2001-26 Trust, dated as of June 21, 2001
- ------------------------------------------------------- ---------------------------------------------------------
Standard Terms for Trust Agreements and Series Corporate-Backed Trust Certificates, Series 2001-27
Supplement, Corporate-Backed Trust Certificates,
Series 2001-27 Trust, dated as of June 28, 2001
- ------------------------------------------------------- ---------------------------------------------------------
Standard Terms for Trust Agreements and Series Corporate-Backed Trust Certificates, Corning
Supplement, Corporate-Backed Trust Certificates, Debenture-Backed Series 2001-28
Corning Debenture-Backed Series 2001-28 Trust,
dated as of July 24, 2001
- ------------------------------------------------------- ----------------------------------------------------------
Standard Terms for Trust Agreements and Series Corporate-Backed Trust Certificates, Georgia Pacific
Supplement, Corporate-Backed Trust Certificates, Debenture-Backed Series 2001-29
Georgia Pacific Debenture-Backed Series 2001-29
Trust, dated as of July 26, 2001
- ------------------------------------------------------- ----------------------------------------------------------
Standard Terms for Trust Agreements and Series Corporate-Backed Trust Certificates, Royal Caribbean
Supplement, Corporate-Backed Trust Certificates Royal Debenture-Backed Series 2001-30
Caribbean Debenture-Backed Series 2001-30 Trust,
dated as of July 27, 2001
- ------------------------------------------------------- ----------------------------------------------------------
Standard Terms for Trust Agreements and Series Corporate-Backed Trust Certificates, Toys "R" Us
Supplement, Corporate-Backed Trust Certificates, Toys Debenture-Backed Series 2001-31
"R" Us Debenture-Backed Series 2001-31 Trust, dated as
of July 31, 2001
- ------------------------------------------------------- ----------------------------------------------------------
Standard Terms for Trust Agreements and Series Corporate-Backed Trust Certificates, Liberty Media
Supplement, Corporate-Backed Trust Certificates, Debenture-Backed Series 2001-32
Liberty Media Debenture-Backed Series 2001-32 Trust,
dated as of August 29, 2001
- ------------------------------------------------------- ----------------------------------------------------------
Standard Terms for Trust Agreements and Series Corporate-Backed Trust Certificates, AT&T Note-Backed
Supplement, Corporate-Backed Trust Certificates, AT&T Series 2001-33
Note-Backed Series 2001-33 Trust, dated as of
September 5, 2001
- ------------------------------------------------------- ----------------------------------------------------------
Standard Terms for Trust Agreements and Series Corporate-Backed Trust Certificates, Goodyear Tire &
Supplement, Corporate-Backed Trust Certificates, Rubber Note-Backed Series 2001-34
Goodyear Tire & Rubber Note-Backed Series 2001-34
Trust, dated as of September 6, 2001, as supplemented
by a Supplement to the Series Supplement dated as of
September 19, 2001 and a Second Supplement to the
Series Supplement, dated as of October 22, 2001
- ------------------------------------------------------- ----------------------------------------------------------



5


- ------------------------------------------------------- ----------------------------------------------------------

Standard Terms for Trust Agreements and Series Corporate-Backed Trust Certificates, Corning
Supplement, Corporate-Backed Trust Certificates, Debenture-Backed Series 2001-35
Corning Debenture-Backed Series 2001-35 Trust,
dated as of September 21, 2001
- ------------------------------------------------------- ----------------------------------------------------------
Standard Terms for Trust Agreements and Series Corporate-Backed Trust Certificates, Ford Motor Co.
Supplement, Corporate-Backed Trust Certificates, Ford Debenture-Backed Series 2001-36
Motor Co. Debenture-Backed Series 2001-36 Trust,
dated as of November 15, 2001, as supplemented by a
Supplement to the Series Supplement dated as of
December 20, 2001
- ------------------------------------------------------- ----------------------------------------------------------
Standard Terms for Trust Agreements and Series Corporate-Backed Trust Certificates, Federal Express
Supplement, Corporate-Backed Trust Certificates, Corporation Note-Backed Series 2001-37
Federal Express Corporation Note-Backed Series
2001-37 Trust, dated as of December 27, 2001
- ------------------------------------------------------- ----------------------------------------------------------



6


PART I

Item 1. Business.

Not Applicable

Item 2. Properties.

Not Applicable

Item 3. Legal Proceedings.

None

Item 4. Submission of Matters To A Vote of Security Holders.

Not Applicable

PART II

Item 5. Market for Registrant's Common Equity and Related Stockholder Matters.

The Certificates representing investors' interest in the Trusts are
represented by one or more physical Certificates registered in the name of "Cede
& Co.", the nominee of The Depository Trust Company. The Certificates are listed
on the New York Stock Exchange.

Item 6. Selected Financial Data.

Not Applicable

Item 7. Management's Discussion and Analysis of Financial Condition and Results
of Operations.

Not Applicable

Item 7A. Quantitative and Qualitative Disclosures About Market Risk.

Not Applicable

Item 8. Financial Statements and Supplementary Data.

Not Applicable

Item 9. Changes In and Disagreements With Accountants on Accounting and
Financial Disclosure.

Not Applicable


PART III

Item 10. Directors and Executive Officers of the Registrant.

Not Applicable

Item 11. Executive Compensation.

Not Applicable

Item 12. Security Ownership of Certain Beneficial Owners and Management and
Related Stockholder Matters.

(a) Not Applicable

(b) Not Applicable

(c) Not Applicable

Item 13. Certain Relationships and Related Transactions.

None


7


PART IV

Item 14. Exhibits, Financial Statements, Schedules and Reports on Form 8-K.

(a) The following documents have been filed and documented:

Trustee's Distribution Statement documented on Form 8-K of
Corporate-Backed Trust Certificates Series 2001-1 through 2001-33 to the
Certificate Holders for period of January 1, 2001 through and including December
31, 2001 have been filed with the Securities and Exchange Commission and are
hereby incorporated by reference. Filing dates are listed in Item 14(b) below.

(b) Yes. Reports were filed on Form 8-K as follows:




Trust Description Distribution Date Filed on
- ------------------------------------------------------------------------------------ -------------------- --------------

Corporate-Backed Trust Certificates, Series 2001-1 07/15/2001 08/02/2001
- ------------------------------------------------------------------------------------ -------------------- --------------
Corporate-Backed Trust Certificates, Series 2001-2 02/01/2001 02/14/2001
08/01/2001 08/14/2001
- ------------------------------------------------------------------------------------ -------------------- --------------
Corporate-Backed Trust Certificates, Series 2001-3 06/15/2001 07/02/2001
12/15/2001
- ------------------------------------------------------------------------------------ -------------------- --------------
Corporate-Backed Trust Certificates, Series 2001-4 07/15/2001 08/02/2001
- ------------------------------------------------------------------------------------ -------------------- --------------
Corporate-Backed Trust Certificates, Series 2001-5 06/01/2001 06/14/2001
12/01/2001
- ------------------------------------------------------------------------------------ -------------------- --------------
Corporate-Backed Trust Certificates, Series 2001-6 06/15/2001 07/02/2001
12/15/2001
- ------------------------------------------------------------------------------------ -------------------- --------------
Corporate-Backed Trust Certificates, Series 2001-7 07/15/2001 08/02/2001
- ------------------------------------------------------------------------------------ -------------------- --------------
Corporate-Backed Trust Certificates, Series 2001-8 06/15/2001 07/02/2001
12/15/2001
- ------------------------------------------------------------------------------------ -------------------- --------------
Corporate-Backed Trust Certificates, Series 2001-9 08/01/2001 08/14/2001
- ------------------------------------------------------------------------------------ -------------------- --------------
Corporate-Backed Trust Certificates, Series 2001-10 04/01/2001 04/16/2001
10/01/2001 10/16/2001
- ------------------------------------------------------------------------------------ -------------------- --------------
Corporate-Backed Trust Certificates, Series 2001-11 07/01/2001 7/16/2001
- ------------------------------------------------------------------------------------ -------------------- --------------
Corporate-Backed Trust Certificates, Series 2001-12 04/15/2001 04/27/2001
10/15/2001 10/31/2001
- ------------------------------------------------------------------------------------ -------------------- --------------
Corporate-Backed Trust Certificates, Series 2001-14 04/30/2001
10/30/2001 11/15/2001
- ------------------------------------------------------------------------------------ -------------------- --------------
Corporate-Backed Trust Certificates, Series 2001-15 07/15/2001 08/02/2001
- ------------------------------------------------------------------------------------ -------------------- --------------
Corporate-Backed Trust Certificates, Series 2001-16 05/15/2001 05/29/2001
11/15/2001
- ------------------------------------------------------------------------------------ -------------------- --------------
Corporate-Backed Trust Certificates, Series 2001-17 08/15/2001 08/31/2001
- ------------------------------------------------------------------------------------ -------------------- --------------
Corporate-Backed Trust Certificates, Series 2001-18 08/01/2001 08/14/2001
- ------------------------------------------------------------------------------------ -------------------- --------------
Corporate-Backed Trust Certificates, Series 2001-19 06/15/2001 07/02/2001
12/15/2001
- ------------------------------------------------------------------------------------ -------------------- --------------
Corporate-Backed Trust Certificates, Series 2001-20 06/01/2001 06/14/2001
12/01/2001
- ------------------------------------------------------------------------------------ -------------------- --------------
Corporate-Backed Trust Certificates, Series 2001-21 09/15/2001 10/02/2001
- ------------------------------------------------------------------------------------ -------------------- --------------
Corporate-Backed Trust Certificates, Series 2001-22 06/01/2001 06/14/2001
12/01/2001
- ------------------------------------------------------------------------------------ -------------------- --------------



8



- ------------------------------------------------------------------------------------ -------------------- --------------

Corporate-Backed Trust Certificates, Series 2001-23 12/01/2001
- ------------------------------------------------------------------------------------ -------------------- --------------
Corporate-Backed Trust Certificates, Series 2001-24 06/15/2001 07/02/2001
12/15/2001
- ------------------------------------------------------------------------------------ -------------------- --------------
Corporate-Backed Trust Certificates, Series 2001-25 12/01/2001
- ------------------------------------------------------------------------------------ -------------------- --------------
Corporate-Backed Trust Certificates, Series 2001-26 09/15/2001 10/02/2001
- ------------------------------------------------------------------------------------ -------------------- --------------
Corporate-Backed Trust Certificates, Series 2001-27 10/15/2001 10/31/2001
- ------------------------------------------------------------------------------------ -------------------- --------------
Corporate-Backed Trust Certificates, Corning Debenture-Backed Series 2001-28 09/01/2001 10/01/2001
- ------------------------------------------------------------------------------------ -------------------- --------------
Corporate-Backed Trust Certificates, Georgia Pacific Debenture-Backed Series 10/30/2001 11/15/2001
2001-29
- ------------------------------------------------------------------------------------ -------------------- --------------
Corporate-Backed Trust Certificates, Royal Caribbean Debenture-Backed Series 09/15/2001 10/02/2001
2001-30
- ------------------------------------------------------------------------------------ -------------------- --------------
Corporate-Backed Trust Certificates, Toys "R" Us Debenture-Backed Series 2001-31 09/01/2001 09/26/2001
- ------------------------------------------------------------------------------------ -------------------- --------------
Corporate-Backed Trust Certificates, AT&T Note-Backed Series 2001-33 09/15/2001 10/02/2001
- ------------------------------------------------------------------------------------ -------------------- --------------
Corporate-Backed Trust Certificates, Goodyear Tire & Rubber Note-Backed Series 09/15/2001 10/02/2001
2001-34
- ------------------------------------------------------------------------------------ -------------------- --------------


(c) See item 14 (a) above.

(d) Not Applicable.


9


SIGNATURE

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 thereunto duly authorized.


Lehman ABS Corporation, As Depositor for the
Trusts (the "Registrant")

By: /s/ Rene Canezin
---------------------------
Name: Rene Canezin
Title: Senior Vice President

Dated: June 28, 2002


10