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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, 2005
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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Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any
following provisions (see General Instruction A.2. below):
[ ] Written communications pursuant to Rule 425 under the Securities Act (17
CFR 230.425)
[ ] Soliciting material pursuant to Rule 14a-12(b) under the Exchange Act (17
CFR 240.14a-12(b))
[ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the
Exchange Act (17 CFR 240.14d-2(b))
[ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the
Exchange Act (17 CFR 240.13e-4(c))
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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 8.01. OTHER EVENTS
On June 1, 2005, 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 Ryder System, Inc. please see
its periodic and current reports filed with the Securities and Exchange
Commission (the "Commission") under Ryder System, Inc.'s Exchange Act file
number, 001-04364. The Commission 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." Periodic and current reports and other information required to be
filed pursuant to the Exchange Act by Ryder System, Inc. may be accessed on
this site. 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 9.01. 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, 2005.
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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: June 1, 2005
Lehman ABS Corporation
By: /s/ Charles M. Weaver
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Name: Charles M. Weaver
Title: 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, 2005
4