LEHMAN ABS CORP BACKED TRUST CERTS SER 2001-9
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 Date    Filed on - ------------------------------------------------------------------------------- Corporate Backed Trust Certificates,            02/01/2005      02/14/2005 Series 2001-9 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                                                Number       Item 601 of           Description of Exhibits            in this      Regulation SK                                             Form 10-K   -----------------------------------------------------------------------                      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 efc6-0677_5818199ex311.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 2001-9 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 efc6-0677_5818199ex312.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 2001-9 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-----