<?xml version="1.0"?>
<notificationOfRemoval>

    <schemaVersion>X0203</schemaVersion>

    <exchange>
        <cik>0000876661</cik>
        <entityName>NEW YORK STOCK EXCHANGE INC</entityName>
    </exchange>

    <issuer>
        <cik>829281</cik>
        <entityName>LEHMAN ABS CORP</entityName>
        <fileNumber>333-58390</fileNumber>
        <address>
            <street1>3 World Financial Center</street1>
            <city>New York</city>
            <stateOrCountryCode>NY</stateOrCountryCode>
            <stateOrCountry>NEW YORK</stateOrCountry>
            <zipCode>10285</zipCode>
        </address>
        <telephoneNumber>212 526-7000</telephoneNumber>
    </issuer>

    <descriptionClassSecurity>Corporate Backed Trust Certificates, Series 2001-22, Class A-1 (Issued by Washington Mutual Capital I) due June 1, 2027</descriptionClassSecurity>

    <ruleProvision>17 CFR 240.12d2-2(a)(1)</ruleProvision>

    <signatureData>
        <signatureName>Paras Madho</signatureName>
        <signatureTitle>Director</signatureTitle>
        <signatureDate>2007-06-21</signatureDate>
    </signatureData>
</notificationOfRemoval>
