ITEM 1. Business.
Not Applicable
ITEM 2.
ITEM 2. Properties.
Not Applicable
ITEM 3.
ITEM 3. Legal Proceedings.
The Registrant knows of no material pending legal proceedings involving the trust created under the Pooling and Servicing Agreement, the trustee, any servicer or the registrant with respect to the trust other than routine litigation incidental to the duties of the respective parties.
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 and Related Stockholder Matters and Issuer Purchases of Equity Securities.
There is currently no established public trading market for Registrant's Certificates known to the Registrant.
As of December 31, 2004 the number of holders of record for the registered certificates was 9 based on the Trustee's records.
ITEM 6.
ITEM 6. Selected Financial Data.
Not Applicable
ITEM 7.
ITEM 7. Management's Discussion and Analysis of Financial Condition and Results of Operations.
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 Registrant.
Not Applicable
ITEM 11.
ITEM 11. Executive Compensation.
Not Applicable
ITEM 12.
ITEM 12. Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters.
Not Applicable
ITEM 13.
ITEM 13. Certain Relationships and Related Transactions.
Not Applicable
ITEM 14.
ITEM 14. Principal Accountant Fees and Services
Not Applicable
PART IV
ITEM 15.
ITEM 15. Exhibits, Financial Statement Schedules.
(a) The following is a list of documents filed as part of this Annual Report on Form 10-K:
Exhibit 31 Sarbanes-Oxley Act Section 302 Certification
Exhibit 99.1 Servicer's Annual Statement of Compliance for Year End December 31, 2004
Exhibit 99.2 Servicer's Annual Independent Accountant's Report for Year End December 31, 2004
Exhibit 99.3 Aggregate Statement of Distributions to Certificateholders for Year End December 31, 2004.
(b) The exhibits required to be filed by Registrant pursuant to Item 601 of Regulation S-K are listed above.
(c) Not Applicable
SIGNATURE
Pursuant to the requirements of Section 13 or 15(d) 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.
Morgan Stanley ABS Capital I Inc., as Depositor
By: /s/: Craig Phillips Name: Craig Phillips Title: President
Date: March 24, 2005
SUPPLEMENTAL INFORMATION TO BE FURNISHED WITH REPORTS FILED PURSUANT TO SECTION 15(d) OF THE ACT BY REGISTRANTS WHICH HAVE NOT REGISTERED SECURITIES PURSUANT TO SECTION 12 OF THE ACT.
(a) (1) No annual report is provided to the certificateholders.
(a) (2) No proxy statement, form of proxy or other proxy soliciting material has been sent to any certificateholder with respect to any annual or other meeting of the certificateholders.