-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, QezNA/jJ4EtRSF4pS5RhMrPnvrxowjpgZRGb8UnqWU561Km0Q5oZvrM3kQansRLi X9joPEO2fOTp4zt34Eos1w== 0000905148-08-002748.txt : 20080528 0000905148-08-002748.hdr.sgml : 20080528 20080528161103 ACCESSION NUMBER: 0000905148-08-002748 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20080515 ITEM INFORMATION: Other Events ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20080528 DATE AS OF CHANGE: 20080528 FILER: COMPANY DATA: COMPANY CONFORMED NAME: LEHMAN ABS CORP AT&T NOTE BACKED SERIES 2004 2 CLASS A 1 CENTRAL INDEX KEY: 0001276887 STANDARD INDUSTRIAL CLASSIFICATION: ASSET-BACKED SECURITIES [6189] IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 001-31971 FILM NUMBER: 08863690 BUSINESS ADDRESS: STREET 1: LEHMAN ABS CORP STREET 2: 3 WORLD FINANCIAL CENTER CITY: NEW YORK STATE: NY ZIP: 10285 BUSINESS PHONE: 2125267000 MAIL ADDRESS: STREET 1: 3 WORLD FINANCIAL CENTER CITY: NEW YORK STATE: NY ZIP: 10285 8-K 1 efc8-0905_6640839form8k.htm CURRENT REPORT efc8-0905_6640839form8k.htm



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 (Date of earliest event reported):  May 15, 2008

Lehman ABS Corporation, on behalf of:

CORPORATE BACKED TRUST CERTIFICATES,
AT&T NOTE-BACKED SERIES 2004-2 TRUST
(Exact Name of Registrant as Specified in Its Charter)


Delaware
001-31971
13-3447441
(State or Other Jurisdiction
of Incorporation)
(Commission File
Number)
(I.R.S. Employer
Identification No.)


Lehman ABS Corporation
745 Seventh Avenue
New York, New York
10019
(Address of Principal Executive Offices)
(Zip Code)


Registrant's telephone number, including area code: (212) 526-7000

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))




 
1

 
The Corporate Backed Trust Certificates, AT&T Note-Backed Series 2004-2 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 January 21, 2004.

Item 8.01. OTHER EVENTS

On May 15, 2008, a 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.

AT&T Inc., the guarantor 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 AT&T Inc. please see its periodic and current reports filed with the Securities and Exchange Commission (the “Commission”) under AT&T Inc.’s Exchange Act file number, 001-08610.  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 AT&T 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 guarantor 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.



(c)                  The following exhibits are filed as part of this report:
     
 
  1
Trustee’s Distribution Statement to the Corporate Backed Trust Certificates, AT&T Note-Backed Series 2004-2 Certificate Holders for the period ending May 15, 2008.



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:  May 15, 2008
 
 
  Lehman ABS Corporation  
       
 
By:
/s/ Scott Barek  
  Name: Scott Barek   
  Title:   Senior Vice President  
 

 

3


EXHIBIT INDEX


Exhibit Number
Description
   
    1
Trustee’s Distribution Statement to the Corporate Backed Trust Certificates, AT&T Note-Backed Series 2004-2 Certificate Holders for the period ending May 15, 2008


4


 
EX-1 2 efc8-0905_6640839ex1.htm EXHIBIT 1 efc8-0905_6640839ex1.htm
 
 
Exhibit 1


TRUSTEE'S DISTRIBUTION STATEMENT

To the Holders of:
       
Corporate Backed Trust Certificates, AT&T Note-Backed Series 2004-2
*CUSIP:
 21988K297
Class
A-1
 
 
21988KAJ6
Class
A-2
 

In accordance with the Standard Terms for Trust Agreements, U.S. Bank Trust National Association, as Trustee, submits the following cash basis statement for the period ending May 15, 2008.
   

INTEREST ACCOUNT
 

Balance as of
November 15, 2007.....
$0.00
 
Scheduled Income received on securities.....
$2,000,000.00
 
Unscheduled Income received on securities.....
$0.00

LESS:
     
 
Distribution to Class A-1 Holders.....
-$1,500,000.00
 
Distribution to Class A-2 Holders.....
-$500,000.00
 
Distribution to Depositor.....
-$0.00
 
Distribution to Trustee.....
-$0.00
Balance as of
May 15, 2008.....
$0.00


PRINCIPAL ACCOUNT
 

Balance as of
November 15, 2007.....
$0.00
 
Scheduled Principal received on securities.....
$0.00

LESS:
     
 
Distribution to Holders.....
-$0.00
Balance as of
May 15, 2008.....
$0.00

UNDERLYING SECURITIES HELD AS OF    May 15, 2008

Principal
Amount
 
 
                Title of Security
$50,000,000
 
AT&T Corp. (8.00% Initial Interest Rate) Senior Notes due November 15, 2031
   
*CUSIP:
001957BD0

U.S. Bank Trust National Association, as Trustee

*The Trustee shall not be held responsible for the selection or use of the CUSIP numbers nor is any representation made as to its correctness.  It is included solely for the convenience of the Holders.
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