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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): June 1, 2004
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 June 1, 2004 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"). For information on the issuer of the underlying
securities please see its periodic reports filed with the Securities and
Exchange Commission (the "Commission") under the issuer's Exchange Act file
number, 001-04364. Periodic reports and other information required to be filed
pursuant to the Exchange Act, by the issuer of the underlying securities may
be inspected and copied at the public reference facilities maintained by 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, or "EDGAR." Neither Lehman ABS
Corporation 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 Corporation nor the
Trustee has verified the accuracy or completeness of such documents or
reports. There can be no assurance that events affecting the issuer of the
underlying securities, or the underlying securities themselves, 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 June 1, 2004.
2
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: June 1, 2004
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 June 1, 2004
4