Filings that have been previously made by the Lehman ABS will now be made under each of the following trusts. - ------------------------------------------------------------------------------- LEHMAN ABS CORP CORPORATE BACKED TRUST CERTIFICATES, Series 2001-1 - ------------------------------------------------------------------------------- LEHMAN ABS CORP CORPORATE BACKED TRUST CERTIFICATES, Series 2001-2 - ------------------------------------------------------------------------------- LEHMAN ABS CORP CORPORATE BACKED TRUST CERTIFICATES, Series 2001-3 - ------------------------------------------------------------------------------- LEHMAN ABS CORP CORPORATE BACKED TRUST CERTIFICATES, Series 2001-4 - ------------------------------------------------------------------------------- LEHMAN ABS CORP CORPORATE BACKED TRUST CERTIFICATES, Series 2001-5 - ------------------------------------------------------------------------------- LEHMAN ABS CORP CORPORATE BACKED TRUST CERTIFICATES, Series 2001-6 - ------------------------------------------------------------------------------- LEHMAN ABS CORP CORPORATE BACKED TRUST CERTIFICATES, Series 2001-7 - ------------------------------------------------------------------------------- LEHMAN ABS CORP CORPORATE BACKED TRUST CERTIFICATES, Series 2001-8 - ------------------------------------------------------------------------------- LEHMAN ABS CORP CORPORATE BACKED TRUST CERTIFICATES, Series 2001-9 - ------------------------------------------------------------------------------- LEHMAN ABS CORP CORPORATE BACKED TRUST CERTIFICATES, Series 2001-10 - ------------------------------------------------------------------------------- LEHMAN ABS CORP CORPORATE BACKED TRUST CERTIFICATES, Series 2001-11 - ------------------------------------------------------------------------------- LEHMAN ABS CORP CORPORATE BACKED TRUST CERTIFICATES, Series 2001-12 - ------------------------------------------------------------------------------- LEHMAN ABS CORP CORPORATE BACKED TRUST CERTIFICATES, Series 2001-14 - ------------------------------------------------------------------------------- LEHMAN ABS CORP CORPORATE BACKED TRUST CERTIFICATES, Series 2001-15 - ------------------------------------------------------------------------------- LEHMAN ABS CORP CORPORATE BACKED TRUST CERTIFICATES, Series 2001-16 - ------------------------------------------------------------------------------- LEHMAN ABS CORP CORPORATE BACKED TRUST CERTIFICATES, Series 2001-18 - ------------------------------------------------------------------------------- LEHMAN ABS CORP CORPORATE BACKED TRUST CERTIFICATES, Series 2001-23 - ------------------------------------------------------------------------------- LEHMAN ABS CORP CORPORATE BACKED TRUST CERTIFICATES, Georgia-Pacific Debenture-Backed Series 2001-29 - ------------------------------------------------------------------------------- LEHMAN ABS CORP CORPORATE BACKED TRUST CERTIFICATES, Liberty Media Debenture-Backed Series 2001-32 - ------------------------------------------------------------------------------- LEHMAN ABS CORP CORPORATE BACKED TRUST CERTIFICATES, Federal Express Corporation Note-Backed Series 2001-37 - -------------------------------------------------------------------------------