Exhibit No. 31.1

         CERTIFICATION UNDER RULE 13A-14 OF THE SECURITIES EXCHANGE ACT
        OF 1934 FOR CABCO SERIES 2004-101 TRUST (GOLDMAN SACHS CAPITAL I)
              ANNUAL REPORT ON FORM 10-K FOR THE FISCAL YEAR ENDED
                                DECEMBER 31, 2006

I, Robert D. Vascellaro, certify that:

     1. I have reviewed this annual report on Form 10-K, and all reports on Form
     8-K containing distribution or servicing reports filed in respect of the
     periods included in the year covered by this annual report, filed by
     Corporate Asset Backed Corporation, on behalf of CABCO Series 2004-101
     Trust (Goldman Sachs Capital I);

     2. Based on my knowledge, the information in these reports, taken as a
     whole, does not contain any untrue statement of a material fact or omit to
     state a material fact necessary to make the statements made, in light of
     the circumstances under which such statements were made, not misleading as
     of the last day of the period covered by this annual report;

     3. Based on my knowledge, the distribution or servicing information
     required to be provided to the depositor by the trustee under the pooling
     and servicing, or similar, agreement, for inclusion in these reports is
     included in these reports;

     4. I am responsible for reviewing the activities performed by the depositor
     and the trustee under the pooling and servicing, or similar, agreement and
     based upon my knowledge and the annual compliance review required under
     that agreement, and except as disclosed in the reports, the depositor and
     trustee have each fulfilled its obligations under that agreement; and

     5. The reports disclose all significant deficiencies relating to the
     compliance by the trustee and the depositor with the minimum servicing
     standards or similar standards based upon the report provided by an
     independent public accountant, after conducting a review in compliance with
     the Uniform Single Attestation Program for Mortgage Bankers or similar
     procedure, as set forth in the pooling and servicing, or similar,
     agreement, that is included in these reports.

In giving the certifications above, I have reasonably relied on information
provided to me by the following unaffiliated parties: U.S. Bank Trust National
Association, as trustee.

Date: March 16, 2007


                                        By: /s/ Robert D. Vascellaro
                                            ------------------------------------
                                        Name: Robert D. Vascellaro
                                        Title: Vice President,
                                        Corporate Asset Backed Corporation