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SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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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): December 1, 2003
Lehman ABS Corporation, on behalf of:
CORPORATE BACKED TRUST CERTIFICATES, SERIES 2001-23 TRUST
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(Exact Name of Registrant as Specified in Its Charter)
Delaware (001-31876) 13-3447441
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(State or Other Jurisdiction (Commission File (I.R.S. Employer
of Incorporation) Number) Identification No.)
Lehman ABS Corporation
745 Seventh Avenue
New York, New York 10019
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(Address of Principal Executive Offices) (Zip Code)
Registrant's telephone number, including area code: (212) 526-7000
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Not Applicable
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(Former Name or Former Address, if Changed Since Last Report)
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The Corporate Backed Trust Certificates, Series 2001-23 Trust, which we refer
to herein as the "Trust," was formed pursuant to the Standard Terms for Trust
Agreements, dated as of January 16, 2001, between Lehman ABS Corporation, as
depositor, and U.S. Bank Trust National Association, as trustee, as
supplemented by the Series Supplement in respect of the Trust dated as of June
1, 2001.
Item 5. OTHER EVENTS
On December 1, 2003 distribution was made to the holders of the certificates
issued by the Trust. Specific information with respect to the distribution is
filed as Exhibit 1 hereto.
No other reportable transactions or matters have occurred during the current
reporting period.
Ryder System, Inc., the issuer of the underlying securities, is subject to the
information reporting requirements of the Securities Exchange Act of 1934, as
amended (the "Exchange Act"). Periodic reports and other information required
to be filed pursuant to the Exchange Act by Ryder System, Inc. may be
inspected and copied at the public reference facilities maintained by the
Securities and Exchange Commission (the "Commission") at 450 Fifth Street,
N.W., Washington, D.C. 20549. The Commission also maintains a site on the
World Wide Web at "http://www.sec.gov" at which users can view and download
copies of reports, proxy and information statements and other information
filed electronically through the Electronic Data Gathering, Analysis and
Retrieval system. Neither Lehman ABS nor the Trustee has participated in the
preparation of such reporting documents, or made any due diligence
investigation with respect to the information provided therein. Neither Lehman
ABS nor the Trustee has verified the accuracy or completeness of such
documents or reports. There can be no assurance that events affecting Ryder
System, Inc. or the underlying securities have not occurred or have not yet
been publicly disclosed which would affect the accuracy or completeness of the
publicly available documents described above.
Item 7. FINANCIAL STATEMENTS AND EXHIBITS
(c) The following exhibit is filed as part of this report:
1 Trustee's Distribution Statement to the Series 2001-23 Certificate
Holders for the period ending December 1, 2003.
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SIGNATURE
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 thereunto duly authorized.
Date: December 1, 2003
Lehman ABS Corporation
By: /s/ Paul Mitrokostas
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Name: Paul Mitrokostas
Title: Senior Vice President
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EXHIBIT INDEX
Exhibit Number Description
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1 Trustee's Distribution Statement to the Series 2001-23
Certificate Holders for the period ending December 1, 2003
4