LEHMAN ABS CORP BCKD TR CRTS FRD MOT CO DB BCK SE 2001-36
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
3               Not Applicable
Item 12. Security Ownership of Certain Beneficial Owners and Management and - ---------------------------------------------------------------------------  Related Stock Matters.  ----------------------            Not Applicable
Item 14. Principal Accounting Fees and Services. - ------------------------------------------------            Not Applicable                                       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:                          -----------------------------------------------------------------------------------------------------                                               Trust Description                      Distribution Date          Filed on                       -----------------------------------------------------------------------------------------------------                                                Corporate Backed Trust Certificates, Ford Motor Co.                05/15/2005             05/26/2005                       Debenture-Backed Series 2001-36 Trust                              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.             (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                    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 efc6-0756_exhibit311.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, Ford Motor Co. Debenture-Backed           Series 2001-36 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 efc6-0756_exhibit312.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, Ford Motor Co. Debenture-Backed Series 2001-36 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-----