LEHMAN ABS CORP BACKED TRUST CERTS SER 2001-8
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. - ---------------------------------             Not Applicable                                         3
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:  - --------------------------------------------------- --------------- -----------                  Trust Description                   Distribution   Filed on                                                          Date - --------------------------------------------------- --------------- ----------- Corporate Backed Trust Certificates, Series 2001-8    06/15/2005    06/24/2005 Trust                                                 12/15/2005    12/21/2005 - --------------------------------------------------- --------------- -----------                   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 Item 601 of                                                   Exhibit Number Regulation SK           Description of Exhibits              in this Form 10-K - -------------------------------------------------------------------------------             Certification by Senior Vice President             of the Registrant pursuant to 15 U.S.C.   (31.1)    Section 7241, as  adopted pursuant to                   31.1             Section 302 of the Sarbanes-Oxley Act of 2002. - -------------------------------------------------------------------------------             Annual Compliance Report by Trustee             pursuant to 15 U.S.C. Section 7241,   (31.2)    as adopted pursuant to Section 302                      31.2             of the Sarbanes-Oxley Actof 2002. - -------------------------------------------------------------------------------                                         6    EX-31.1 2 efc6-0676_5818198ex311.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, Series 2001-8 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 efc6-0676_5818198ex312.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, Series 2001-8 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-----