LEHMAN ABS CORP BACKED TRUST CERTS SER 2001-20
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
(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, Series 2001-20 Trust                          06/01/2005          06/13/2005                                                                                    12/01/2005          12/12/2005 - ----------------------------------------------------------------------------- ---------------------- ---------------                    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                    Exhibit Number             Item 601 of                                                          in this Form 10-K            Regulation SK          -------------------------------------------------------------------------------------------                                            Certification by Senior Vice President of the               (31.1)      Registrant pursuant to 15 U.S.C. Section 7241, as            31.1                           adopted pursuant to Section 302 of the Sarbanes-Oxley                           Act of 2002.          -------------------------------------------------------------------------------------------                           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.          -------------------------------------------------------------------------------------------                                           6    EX-31.1 2 efc6-0683_5818219ex311.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 2001-20 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 efc6-0683_5818219ex312.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 2001-20 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-----