LEHMAN ABS CORP CORPORATE BACKED TRUST CERTS 2002 15
Item 1A.  Risk Factors. - ----------------------          Not Applicable
Item 2.  Properties. - --------------------          Not Applicable
Item 4.  Submission of Matters to a Vote of Security Holders. - -------------------------------------------------------------          None                                      PART II
Item 6.  Selected Financial Data. - ---------------------------------          Not Applicable
Item 7A. Quantitative and Qualitative Disclosures About Market Risk. - --------------------------------------------------------------------          Not Applicable
Item 9. Changes in and Disagreements With Accountants on Accounting and - ----------------------------------------------------------------------- Financial Disclosure. - ---------------------          None
Item 9B. Other Information. - ---------------------------          None                                       PART III
Item 11.  Executive Compensation. - ---------------------------------                                          3              Not Applicable
Item 13.  Certain Relationships and Related Transactions. - ---------------------------------------------------------          None
PART IV
1.       Trustee's Distribution Statements documented on                            Form 8-K regarding the distributions from the Trust                            to the certificateholders for the period from                            January 1, 2005 through and including December 31,                            2005 have been filed with the Securities and                            Exchange Commission and are hereby incorporated by                            reference. Filing dates are listed below:     - ------------------------------------------------------------------------------------------------------------------                              Trust Description                               Distribution Date     Filed on - ------------------------------------------------------------------------------------------------------------------    Corporate Backed Trust Certificates, CIT Capital Trust I Securities-Backed        02/15/2005         02/28/2005 Series 2002-15 Trust                                                              08/15/2005         08/26/2005 - ------------------------------------------------------------------------------------------------------------------                      2.       None.                    3.       Exhibits:                             31.1 - Certification by Senior Vice President of                            the Registrant pursuant to 15 U.S.C. Section 7241,                            as adopted pursuant to Section 302 of the                            Sarbanes-Oxley Act of 2002.                             31.2 - Annual Compliance Report by Trustee pursuant                            to 15 U.S.C. Section 7241, as adopted pursuant to                            Section 302 of the Sarbanes-Oxley Act of 2002.           (b)      See Item 15(a) above.           (c)      Not Applicable                                           4                                        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.                                          Lehman ABS Corporation, as Depositor                                         for the Trust (the "Registrant")    Dated:  March 27, 2006                  By:    /s/ CHARLES M. WEAVER                                                -------------------------------                                                Name:   Charles M. Weaver                                                Title:  Senior Vice President                                          5                --------------------------------------------------------------------------------------------------------                Reference                Number per                    Description of Exhibits               Item 601 of                                                                      Exhibit Number              Regulation SK                                                                     in this Form 10-K            --------------------------------------------------------------------------------------------------------                                (31.1)      Certification by Senior Vice President of the Registrant                31.1                              pursuant to 15 U.S.C. Section 7241, as adopted pursuant to                              Section 302 of the Sarbanes-Oxley Act of 2002.            --------------------------------------------------------------------------------------------------------                  (31.2)      Annual Compliance Report by Trustee pursuant to 15 U.S.C.                              Section 7241, as adopted pursuant to Section 302 of the                 31.2                              Sarbanes-Oxley Act of 2002.            --------------------------------------------------------------------------------------------------------                                             6      EX-31.1 2 efc6-0771_exhibit331.txt                                                                    Exhibit 31.1                                  CERTIFICATION  I, Charles M. Weaver, certify that:           1.       I have reviewed this annual report on Form 10-K in respect                   of the Corporate Backed Trust Certificates, CIT Capital                   Trust I Securities-Backed Series 2002-15 Trust (the "Trust")                   and all reports on Form 8-K containing distribution or                   servicing reports of the Trust filed in respect of periods                   included in the year covered by this annual report of the                   Trust;           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; and           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.  In giving the certifications above, I have reasonably relied on information provided to me by the following unaffiliated party: U.S. Bank Trust National Association, as Trustee.    Date: March 27, 2006            /s/ CHARLES M. WEAVER - ---------------------------------------- Charles M. Weaver, Senior Vice President        EX-31.2 3 efc6-0771_exhibit332.txt                                                                     Exhibit 31.2                             ANNUAL COMPLIANCE REPORT  I, David J. Kolibachuk, being an officer of U.S. Bank Trust National Association, the Trustee in respect of the Corporate Backed Trust Certificates, CIT Capital Trust I Securities-Backed Series 2002-15 Trust (the "Trust"), certify that:           1.       I have reviewed this annual report on Form 10-K in respect                   of the Trust and all reports on Form 8-K containing                   distribution or servicing reports of the Trust filed by                   Lehman ABS Corporation in respect of periods included in the                   year covered by this annual report of the Trust;           2.       Based on my knowledge, the information in those 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 information required                   to be provided to the Depositor or the certificateholders by                   the Trustee under the pooling and servicing or similar                   agreement for inclusion in such distribution reports is                   included in such reports; and           4.       I am responsible for reviewing the activities performed by                   the Trustee under the pooling and servicing or similar                   agreement and based on my knowledge, except as disclosed in                   such reports, the Trustee has fulfilled its obligations                   under that agreement.  Date: March 27, 2006         /s/ DAVID J. KOLIBACHUK - ----------------------------------- David J. Kolibachuk, Vice President      -----END PRIVACY-ENHANCED MESSAGE-----