LEHMAN ABS CORP GOLDMAN SACHS CAP 1 SEC BACKED SER 2004-6
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
The publicly offered Certificates representing investors' interest in the Trust are represented by one or more physical Certificates registered in the name of "Cede & Co.", the nominee of The Depository Trust Company. Those publicly offered Certificates are listed on the NYSE.
Item 7. Management's Discussion and Analysis of Financial Condition and Results of Operation. - -----------------------------------------------------------------------          Not Applicable
Item 8. Financial Statements and Supplementary Data. - ----------------------------------------------------          Not Applicable
Item 9A. Controls and Procedures. - ---------------------------------          Not Applicable
PART III
Item 11. Executive Compensation. - --------------------------------                                         3             Not Applicable
Item 13. Certain Relationships and Related Transactions. - --------------------------------------------------------          None
PART IV
(a) The following documents have been filed as part of this report.                    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:     - --------------------------------------------------------------------------------------------------------------------                                                                               Distribution Date or Trust Description                                                             Date of Report         Filed on - --------------------------------------------------------------------------------------------------------------------    Corporate Backed Trust Certificates, Goldman Sachs Capital I                  02/15/2005             02/28/2005 Securities-Backed Series 2004-6 Trust                                         05/15/2005             05/26/2005                                                                               08/15/2005             08/26/2005                                                                               11/15/2005             11/22/2005 - --------------------------------------------------------------------------------------------------------------------                      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.                       31.3 - Report of Aston Bell, CPA.           (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                                     EXHIBIT INDEX     - ------------------------------------------------------------------------------------------- Reference Number per Item 601 of                                                                 Exhibit Number Regulation SK    Description of Exhibits                                 in this Form 10-K - -------------------------------------------------------------------------------------------    (31.1)           Certification by Senior Vice President of the                        31.1                  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                   31.2                  U.S.C. Section 7241, as adopted pursuant to Section                  31.2 302 of the Sarbanes-Oxley Act of 2002. - ------------------------------------------------------------------------------------------- (31.3)           Report of Aston Bell, CPA.                                           31.3 - -------------------------------------------------------------------------------------------                                          6     EX-31.1 2 efc6-0892_5818375ex311.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, Goldman Sachs                   Capital I Securities-Backed Series 2004-6 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;           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; and           5.       This annual report discloses all significant deficiencies                   relating to the compliance by the Trustee and the Depositor                   with the minimum servicing or similar standards based upon                   the report provided by an independent public accountant,                   after conducting a review in compliance with the Uniform                   Single Attestation Program for Mortgage Bankers or similar                   procedure, as set forth in the pooling and servicing or                   similar agreement that is included in this annual report.  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 efc6-0892_5818375ex312.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, Goldman Sachs Capital I Securities-Backed Series 2004-6 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;           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; and           5.       This annual report discloses all significant deficiencies                   relating to the Trustee's compliance with the minimum                   servicing or similar standards based upon the report                   provided by an independent public accountant, after                   conducting a review in compliance with the Uniform Single                   Attestation Program for Mortgage Bankers or similar                   procedure, as set forth in the pooling and servicing or                   similar agreement, that is included in this report.  Date: March 27, 2006   /s/ DAVID J. KOLIBACHUK - ----------------------------------- David J. Kolibachuk, Vice President       EX-31.3 4 efc6-0892_5818375ex313.txt                                                                      Exhibit 31.3                            INDEPENDENT ACCOUNTANT'S REPORT   Lehman ABS Corporation, as Depositor 745 Seventh Avenue New York, New York 10019  U.S. Bank Trust National Association, as Trustee Corporate Trust Department 100 Wall Street New York, NY 10005  Re:  Corporate Backed Trust Certificates, Goldman Sachs Capital I      Securities-Backed Series 2004-6 Trust (the "Trust")   Ladies and Gentlemen:  We have examined assertions of Lehman ABS Corporation (the "Depositor") and U.S. Bank National Association, (the "Trustee" and, together with the Depositor, the "Management") that the Depositor and the Trustee have complied, in all material respects, with the provisions of the Standard Terms for Trust Agreements dated as of January 16, 2001, as supplemented by a series supplement dated as of March 19, 2004 (together, the "Trust Agreement") in respect of the Corporate Backed Trust Certificates, Goldman Sachs Capital I Securities-Backed Series 2004-6 Trust (the "Trust"), during the period covered by the annual report on Form 10-K filed by the Depositor on behalf of the Trust for the year ended December 31, 2005 (the "Annual Report"). Management is responsible for compliance with the Trust Agreement. Our responsibility is to express an opinion on Management's assertions based on our examination.  Our examination was made in accordance with standards established by the American Institute of Certified Public Accountants and, accordingly, included examining, on a test basis, evidence about the Depositor's and the Trustee's compliance with the Trust Agreement and performing such other procedures as considered necessary in the circumstances. We believe that our examination provides a reasonable basis for our opinion.  In our opinion, the Depositor and the Trustee have complied, in all material respects, with the Trust Agreement during the period covered by the Annual Report and Management's assertions with respect to such compliance are fairly stated, in all material respects, for the year ended December 31, 2005.   /s/ Aston Bell, CPA   New York, New York March 17, 2006                                    ASTON BELL, CPA    -----END PRIVACY-ENHANCED MESSAGE-----