Equity One Abs Inc Mortgage Pass-through Certificates Series 2004-3 15-15D Suspension of duty to report

SECURITIES AND EXCHANGE COMMISSION

Washington D.C. 20549

FORM 15

Certification and Notice of Termination of Registration under Section 12(g)
of the Securities Exchange Act of 1934 or Suspension of Duty
to File Reports under Sections 13 and 15(d) of the Securities
Exchange Act of 1934.

Commission File Number  333-104580-05

                            Popular ABS, Inc.                            
(Exact name of registrant as specified in its charter)

103 Springer Building, 3411 Silverside Road,
Wilmington, Delaware  19803; (302) 478-6160
(Address, including zip code, and telephone number,
including area code, of registrant’s principal executive offices)

Equity One ABS Inc Mortgage Pass-Through Certificates Series 2004-3;
Class AF-1, Class AF-2, Class AF-3, Class AF-4, Class AF-5, Class AF-6, Class AV-1,
Class AV-2, Class M-1, Class M-2, Class M-3, Class M-4, Class B-1 and Class B-2
(Title of each class of securities covered by this Form)

                                            None                                            
(Titles of all other classes of securities for which a duty
to file reports under Section 13(a) or 15(d) remains)

     Please place an X in the box(es) to designate the appropriate rule provision(s) relied upon to terminate or suspend the duty to file reports:

Rule 12g-4(a)(1)(i)		Rule 12h-3(b)(1)(ii)
Rule 12g-4(a)(1)(ii)		Rule 12h-3(b)(2)(i)
Rule 12g-4(a)(2)(i)		Rule 12h-3(b)(2)(ii)
Rule 12g-4(a)(2)(ii)		Rule 15d-6
Rule 12h-3(b)(1)(i)

     Approximate number of holders of record as of the certification or notice date:  121

     Pursuant to the requirements of the Securities Exchange Act of 1934, Popular ABS, Inc. has caused this certification/notice to be signed on its behalf by the undersigned duly authorized person.

DATE:  January 24, 2005	By:	/s/ James H. Jenkins
		James H. Jenkins, Executive Vice President and CFO