LEHMAN ABS CORP BACKED TRUST CERTS SER 2001-12
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
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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, Series 2001-12 Trust     04/15/2005         04/27/2005                                                               10/15/2005         10/27/2005 - --------------------------------------------------------------------------------------------                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 Registrant pursuant         (31.1)       to 15 U.S.C. Section 7241, as adopted         31.1                      pursuant to 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 of         31.2                      the Sarbanes-Oxley Act of 2002.       -------------------------------------------------------------------------                                          6     EX-31.1 2 efc6-0680_5818212ex311.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 2001-12 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 efc6-0680_5818212ex312.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 2001-12 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-----