Exhibit No. 99.1

                         TRUSTEE STATEMENT OF COMPLIANCE

I, David J. Kolibachuk, acting on behalf of U.S. Bank Trust National Association
(the "Trustee"), hereby certify that the Trustee has fulfilled its obligations
as trustee under the trust agreement, dated December 15, 2004, between Corporate
Asset Backed Corporation, as depositor, and the Trustee, with respect to the
CABCO Series 2004-102 Trust (SBC Communications Inc.) during the period from
January 1, 2006 to December 31, 2006.

Date: January 26, 2007

                                        U.S. BANK TRUST NATIONAL
                                        ASSOCIATION, as Trustee of

                                        CABCO Series 2004-102 Trust
                                        (SBC Communications Inc.)


                                        By: /s/ David J. Kolibachuk
                                            ------------------------------------
                                        Name: David J. Kolibachuk
                                        Title: Vice President