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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934
Date of Report (Date of earliest event reported) January 27, 2004
BEAR STEARNS ASSET BACKED SECURITIES, INC.
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(EXACT NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER)
Delaware 333-91334 13-3836437
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(STATE OR OTHER JURISDICTION (COMMISSION (I.R.S. EMPLOYER
OF INCORPORATION) FILE NUMBER) IDENTIFICATION NO.)
383 Madison Avenue
New York, New York 10179
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(ADDRESS OF PRINCIPAL (ZIP CODE)
EXECUTIVE OFFICES)
Registrants telephone number, including area code, is (212) 272-2000
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Item 5. Other Events.
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The consolidated balance sheets of ACE Guaranty Corp. as of
December 31, 2002, December 31, 2001 and December 31, 2000 and the
related consolidated statements of income, changes in shareholder's
equity and cash flows for each of the three years in the period ended
December 31, 2002, incorporated by reference in the prospectus
supplement have been incorporated herein in reliance on the report of
Pricewaterhouse Coopers LLP, independent accountants, given on the
authority of that firm as experts in accounting and auditing.
Item 7. Financial Statements, PRO FORMA Financial Information and Exhibits
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(a) Financial Statements.
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Not applicable.
(b) PRO FORMA Financial Information.
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Not applicable.
(c) Exhibits
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ITEM 601(A) OF
REGULATION S-K
EXHIBIT NO. EXHIBIT NO. DESCRIPTION
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1 23 Consent of Pricewaterhouse Coopers LLP,
independent auditors of ACE Guaranty
Corp. with respect to the Bear Stearns
Asset Backed Securities Inc., Asset-
Backed Certificates, Series 2004-HE1.
SIGNATURE
Pursuant to the requirements of the Securities Exchange Act of 1934,
the Registrant has duly caused this report to be signed on behalf of the
Registrant by the undersigned thereunto duly authorized.
BEAR STEARNS ASSET BACKED
SECURITIES, INC.
By: /s/ Joseph T. Jurkowski, Jr.
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Name: Joseph T. Jurkowski, Jr.
Title: Vice President
Dated: January 27, 2004
EXHIBIT INDEX
Item 601 (a) of Sequentially
Exhibit Regulation S-K Numbered
Number Exhibit No. Description Page
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1 23 Independent Auditors' 6
Consent