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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 30, 2001
CWABS, INC.
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(Exact name of registrant as specified in its charter)
Delaware 333-38686 95-4596514
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(State or Other Jurisdiction (Commission (I.R.S. Employer
of Incorporation) File Number) Identification No.)
4500 Park Granada
Calabasas, California 91302
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(Address of Principal (Zip Code)
Executive Offices)
Registrant's telephone number, including area code (818) 225-3237
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Item 5. Other Events.
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Filing of Certain Materials
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In connection with the issuance by CWABS, Inc. Asset-Backed
Certificates, Series 2001-BC1 (the "Certificates"), CWABS, Inc. is filing
herewith an opinion of counsel relating to the characterization of the
Certificates for federal income tax purposes. The opinion is annexed hereto as
Exhibit 8.1
Item 7. Financial Statements, Pro Forma Financial
Information and Exhibits.
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(a) Not applicable.
(b) Not applicable.
(c) Exhibits:
8.1 Opinion of Brown & Wood LLP re: Tax Matters.
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* Capitalized terms used and not otherwise defined herein shall have
the meanings assigned to them in the prospectus dated November 27,
2000 and prospectus supplement dated January 26, 2001, of CWABS,
Inc., relating to its Asset-Backed Certificates, Series 2001-BC1.
SIGNATURES
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 hereunto duly authorized.
CWABS, INC.
By:/s/ Michael Schloessmann
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Michael Schloessmann
Vice President
Dated: January 30, 2001
Exhibit Index
Exhibit Page
8.1 Opinion of Brown & Wood LLP re: Tax Matters 5