SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
Date of Report - August 5, 2004
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(Date of Earliest Event Reported)
POPULAR ABS, INC.
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(as depositor under a certain Pooling and Servicing Agreement dated as
of December 31, 2003, providing for the issuance of Mortgage
Pass-Through Certificates, Series 2004-1)
(Exact Name of Registrant as specified in its charter)
Delaware 333-104580-03 52-2029487
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(State of Incorporation) (Commission File No.) (IRS Employer I.D. No.)
103 Springer Building, 3411 Silverside Road, Wilmington, Delaware 19803
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(Address of principal executive offices)
Registrant's telephone number, including area code: (302) 478-6160
Item 5. Other Events.
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Effective August 5, 2004, Equity One, Inc., the Registrant's parent
corporation, became a wholly owned operating subsidiary of Popular Financial
Holdings, Inc., a Delaware corporation, which in turn is a wholly owned
subsidiary of Popular North America, Inc., a Delaware corporation and an
indirect wholly owned subsidiary of Popular, Inc., a diversified, publicly owned
bank holding company incorporated under the General Corporation Law of Puerto
Rico.
Additionally, effective August 13, 2004, the Registrant changed its
corporate name from Equity One ABS, Inc. to Popular ABS, Inc. (the "Name
Change"). The Name Change was approved by Joint Unanimous Written Consent of the
Registrant's Board of Directors and Sole Shareholder on August 13, 2004. On
August 13, 2004, the Registrant filed a Certificate of Amendment of Restated
Certificate of Incorporation with the Secretary of State of the State of
Delaware to effectuate the Name Change.
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SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant duly caused this report to be signed on its behalf by the undersigned
hereunto duly authorized.
POPULAR ABS, INC.
By: /S/ James H. Jenkins
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James H. Jenkins,
Executive Vice President and CFO
Dated: August 18, 2004
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