LEHMAN ABS CORP CORP BACKED TR CERT SER 2002-4
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    Filed on                                                           Date - -------------------------------------------------------------------------------- Corporate Backed Trust Certificates,                   02/01/2005    02/14/2005 DaimlerChrysler Debenture-Backed Series 2002-4 Trust   08/01/2005    08/11/2005 - --------------------------------------------------------------------------------               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                                         Exhibit        Number per        Description of Exhibits           Number        Item 601 of                                       in this       Regulation SK                                      Form 10-K       --------------------------------------------------------------         (31.1)   Certification by Senior Vice              31.1                  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     31.2                  the Sarbanes-Oxley Act of 2002.       --------------------------------------------------------------                                             6    EX-31.1 2 efc6-0761_ex311.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, DaimlerChrysler Debenture-Backed         Series 2002-4 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 efc6-0761_ex312.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, DaimlerChrysler Debenture-Backed Series 2002-4 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-----