Item 1. Business. Not Applicable
Item 2.
Item 2. Properties. Not Applicable
Item 3.
Item 3. Legal Proceedings. None
Item 4.
Item 4. Submission of Matters to a Vote of Security Holders. None
PART II
Item 5.
Item 5. Market for Registrant's Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities.
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 6.
Item 6. Selected Financial Data. Not Applicable
Item 7.
Item 7. Management's Discussion and Analysis of Financial Condition and Results of Operation. Not Applicable
Item 7A.
Item 7A. Quantitative and Qualitative Disclosures About Market Risk. Not Applicable
Item 8.
Item 8. Financial Statements and Supplementary Data. Not Applicable
Item 9.
Item 9. Changes in and Disagreements With Accountants on Accounting and Financial Disclosure. None
Item 9A.
Item 9A. Controls and Procedures. Not Applicable
Item 9B.
Item 9B. Other Information. None
PART III
Item 10.
Item 10. Directors and Executive Officers of the Registrant. Not Applicable
Item 11.
Item 11. Executive Compensation. Not Applicable
Item 12.
Item 12. Security Ownership of Certain Beneficial Owners and Management. Not Applicable
Item 13.
Item 13. Certain Relationships and Related Transactions. None
Item 14.
Item 14. Principal Accounting Fees and Services. Not Applicable
PART IV
Item 15.
Item 15. Exhibits, Financial Statement Schedules.
(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, 2004 through and including December 31, 2004 have been filed with the Securities and Exchange Commission and are hereby incorporated by reference. Filing dates are listed below:
2. None.
3. Exhibits:
99.1 - Certification by 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.
99.2 - 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.
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 28, 2005 By: /s/ CHARLES M. WEAVER --------------------------- Name: Charles M. Weaver Title: Vice President
EXHIBIT INDEX