LEHMAN ABS CORP BACKED TRUST CERTS SER 2001-6
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
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, Series 2001-6 Trust                          06/15/2005         06/24/2005 - -------------------------------------------------------------------------------------------------------------------                      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) In addition to the reports referenced in Item 15(a) above, the Trust for the period from January 1, 2005 through and including December 31, 2005 filed current reports on Form 8-K related to (i) the bankruptcy filing of the underlying securities issuer and (ii) an event of default on the underlying securities and the related event of default on the Corporate Backed Trust Certificates, Series 2001-6. Such Form 8-Ks were filed on September 16, 2005, and December 30, 2005, respectively.           (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                   Description of Exhibits                  Exhibit Number  Regulation SK                                                          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. - ------------------------------------------------------------------------------------------                  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 efc6-0674_exhibit311.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 2001-6 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 efc6-0674_exhibit312.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 2001-6 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-----