X0203 0000876661 NEW YORK STOCK EXCHANGE INC 829281 LEHMAN ABS CORP 001-11661

LEHMAN ABS CORP 3 WORLD FINANCIAL CENTER NEW YORK NY NEW YORK 10285

212-526-7000 Corporate Bond-Backed Certificates, Series 1997-USW-2, Class A-2, due February 1, 2017 17 CFR 240.12d2-2(a)(1) Paras Madho Director 2007-12-31