LEHMAN ABS CORP DAIMLERCHRYSLER DEBENTURE-BACKED SERIES 2004-8
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
The publicly offered Certificates representing investors' interest in the Trust are represented by one or more physical Certificates registered in the name of "Cede & Co.", the nominee of The Depository Trust Company. Those publicly offered Certificates are listed on the NYSE.
Item 7. Management's Discussion and Analysis of Financial Condition and Results of Operation. - -----------------------------------------------------------------------          Not Applicable
Item 8. Financial Statements and Supplementary Data. - ----------------------------------------------------          Not Applicable
Item 9A. Controls and Procedures. - ---------------------------------          Not Applicable
PART III
3
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, DaimlerChrysler Debenture-Backed         02/01/2005             02/14/2005 Series 2004-8 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.                       31.3 - Report of Aston Bell, CPA.           (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 - ------------------------------------------------------------------------------------------    (31.1)          Certification by Senior Vice President of the                        31.1                 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                   31.2                 U.S.C. Section 7241, as adopted pursuant to Section                 31.2 302 of the Sarbanes-Oxley Act of 2002. - ------------------------------------------------------------------------------------------ (31.3)          Report of Aston Bell, CPA.                                           31.3 - ------------------------------------------------------------------------------------------                                           6    EX-31.1 2 efc6-0894_5818379ex311.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 2004-8 Trust (the "Trust");  2.   Based on my knowledge, the information in this annual report, 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 this annual report is      included in this report;  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 this annual report, the      Depositor and Trustee have each fulfilled its obligations under that      agreement; and  5.   This annual report discloses all significant deficiencies relating to the      compliance by the Trustee and the Depositor with the minimum servicing or      similar standards based upon the report provided by an independent public      accountant, after conducting a review in compliance with the Uniform      Single Attestation Program for Mortgage Bankers or similar procedure, as      set forth in the pooling and servicing or similar agreement that is      included in this annual report.  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 efc6-0894_5818379ex312.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 2004-8 Trust (the "Trust"), certify that:  1.   I have reviewed this annual report on Form 10-K in respect of the Trust;  2.   Based on my knowledge, the information in this annual report, 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 this      annual report is included in this report;  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 this annual report, the Trustee has      fulfilled its obligations under that agreement; and  5.   This annual report discloses all significant deficiencies relating to the      Trustee's compliance with the minimum servicing or similar standards      based upon the report provided by an independent public accountant, after      conducting a review in compliance with the Uniform Single Attestation      Program for Mortgage Bankers or similar procedure, as set forth in the      pooling and servicing or similar agreement, that is included in this      annual report.  Date: March 27, 2006   /s/ DAVID J. KOLIBACHUK - ----------------------------------- David J. Kolibachuk, Vice President       EX-31.3 4 efc6-0894_5818379ex313.txt                                                                      Exhibit 31.3                          INDEPENDENT ACCOUNTANT'S REPORT   Lehman ABS Corporation, as Depositor 745 Seventh Avenue New York, New York 10019  U.S. Bank Trust National Association, as Trustee Corporate Trust Department 100 Wall Street New York, NY 10005  Re: Corporate Backed Trust Certificates, DaimlerChrysler Debenture-Backed Series     2004-8 Trust (the "Trust")  Ladies and Gentlemen:  We have examined assertions of Lehman ABS Corporation (the "Depositor") and U.S. Bank National Association, (the "Trustee" and, together with the Depositor, the "Management") that the Depositor and the Trustee have complied, in all material respects, with the provisions of the Standard Terms for Trust Agreements dated as of January 16, 2001, as supplemented by a series supplement dated as of October 19, 2004 (together, the "Trust Agreement") in respect of the Corporate Backed Trust Certificates, DaimlerChrysler Debenture-Backed Series 2004-8 Trust (the "Trust"), during the period covered by the annual report on Form 10-K filed by the Depositor on behalf of the Trust for the year ended December 31, 2005 (the "Annual Report"). Management is responsible for compliance with the Trust Agreement. Our responsibility is to express an opinion on Management's assertions based on our examination.  Our examination was made in accordance with standards established by the American Institute of Certified Public Accountants and, accordingly, included examining, on a test basis, evidence about the Depositor's and the Trustee's compliance with the Trust Agreement and performing such other procedures as considered necessary in the circumstances. We believe that our examination provides a reasonable basis for our opinion.  In our opinion, the Depositor and the Trustee have complied, in all material respects, with the Trust Agreement during the period covered by the Annual Report and Management's assertions with respect to such compliance are fairly stated, in all material respects, for the year ended December 31, 2005.   /s/ Aston Bell, CPA   New York, New York March 17, 2006                                    ASTON BELL, CPA    -----END PRIVACY-ENHANCED MESSAGE-----