Attached files
Exhibit 31.3
Independent Accountants Report
Lehman ABS Corporation, as Depositor 1271 Avenue of the Americas, 35th Floor New York, New York 10020
U.S. Bank Trust National Association, as Trustee Corporate Trust Department 100 Wall Street New York, NY 10005
Re: Corporate Backed Trust Certificates, Goldman Sachs Capital I Securities-Backed Series 2004-4 Trust (the Trust)
Ladies and Gentlemen:
We have examined assertions of Lehman ABS Corporation (the Depositor) and U.S. Bank National Association, (the Trustee and, together with the Depositor, the Management) that the Depositor and the Trustee have complied, in all material respects, with the provisions of the Standard Terms for Trust Agreements dated as of January 16, 2001, as supplemented by a series supplement dated as of February 25, 2004 in respect of the Corporate Backed Trust Certificates, Goldman Sachs Capital I Securities-Backed Series 2004-4 Trust (the Trust), as supplemented by a supplement to the series supplement dated as of March 10, 2004 (together, the Trust Agreement), during the period covered by the annual report on Form 10-K filed by the Depositor on behalf of the Trust for the year ended December 31, 2010 (the Annual Report). Management is responsible for compliance with the Trust Agreement. Our responsibility is to express an opinion on Managements assertions based on our examination.
Our examination was made in accordance with standards established by the American Institute of Certified Public Accountants and, accordingly, included examining, on a test basis, evidence about the Depositors and the Trustees compliance with the Trust Agreement and performing such other procedures as considered necessary in the circumstances. We believe that our examination provides a reasonable basis for our opinion.
The Depositor is a wholly-owned indirect subsidiary of Lehman Brothers Holdings Inc., which filed a voluntary petition for relief under Chapter 11 of the United States Code in the United States Bankruptcy Court for the Southern District of New York on September 15, 2008. Also, The Trust assets are held by the Trustee through an account at the Depository Trust Company. No liens, encumbrances, or adverse interests have been placed upon the assets of the Trust. |
ASTON BELL, CPA
1
In our opinion, the Depositor and the Trustee have complied, in
all material respects, with the
/s/ Aston Bell, CPA
New York, New York March 25, 2011 |
ASTON BELL, CPA
2