Lehman Abs Corp Bckd TR Crts Toys R US DB Bck SE 01-31 (Other)
19 September 2007 - 9:44PM
Edgar (US Regulatory)
UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
WASHINGTON,
D.C. 20549
____
FORM
10-K/A
(Amendment
No. 1)
FOR
ANNUAL AND TRANSITION REPORTS
PURSUANT
TO SECTIONS 13 OR 15(d) OF THE
SECURITIES
EXCHANGE ACT OF 1934
(Mark
One)
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x
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ANNUAL
REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES
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For
the fiscal year ended December 31,
2006
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or
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TRANSITION
REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURI-
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TIES
EXCHANGE ACT OF 1934
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For
the transition period from ________ to
________
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Commission
File Number:
001-31857
Lehman
ABS Corporation,
on
behalf
of:
Corporate
Backed Trust Certificates, Toys “R” Us Debenture-Backed Series 2001-31
Trust
(Exact
Name of Registrant as Specified in Its Charter)
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(
State
or other jurisdiction of incorporation or organization)
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(I.R.S.
Employer Identification No.)
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745
Seventh Avenue, New York, New York
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(Address
of principal executive offices)
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(Zip
Code)
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Registrant's
telephone number,
including area code: (212) 526-7000
Securities
registered pursuant to Section 12(b) of the Act:
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Title
of Class
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Name
of Registered Exchange
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Corporate
Backed Trust Certificates, Toys “R” Us Debenture-Backed Series
2001-31
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New
York Stock Exchange
(“NYSE”)
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Securities
registered pursuant to Section 12(g) of the
Act: None
Indicate
by check mark if the registrant is a well-known seasoned issuer, as defined
in
Rule 405 of the Securities Act.
Yes
o
No
x
Indicate
by check mark if the registrant is not required to file reports pursuant to
Section 13 or Section 15(d) of the Act.
Yes
o
No
x
Indicate
by check mark whether the registrant: (1) has filed all reports required to
be
filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during
the
preceding 12 months (or for such shorter period that the registrant was required
to file such reports), and (2) has been subject to such filing requirements
for
the past 90 days
Yes
x
No
o
Indicate
by check mark if disclosure of delinquent filers pursuant to Item 405 of
Regulation S-K (§229.405 of this chapter) is not contained herein, and will not
be contained, to the best of registrant’s knowledge, in definitive proxy or
information statements incorporated by reference in Part III of this Form 10-K
or any amendment to this Form 10-K.
x
Indicate
by check mark whether the registrant is a large accelerated filer, an
accelerated filer, or a non-accelerated filer. See definition of “accelerated
filer and large accelerated filer” in Rule 12b-2 of the Act.
Large
Accelerated Filer
o
Accelerated Filer
o
Non-Accelerated
Filer
x
Indicate
by check mark whether the registrant is a shell company (as defined in Rule
12b-2 of the Act).
Yes
o
No
x
State
the
aggregate market value of the voting and non-voting common equity held by
non-affiliates computed by reference to the price at which the common equity
was
last sold, or the average bid and asked price of such common equity, as of
the
last business day of the registrant’s most recently completed second fiscal
quarter:
The
registrant has no voting stock or
class of common stock that is held by non-affiliates.
Explanatory
Note
The
sole
purpose of this amendment is to update the certification of the senior officer
in charge of securitization of the depositor (filed as Exhibit 31.1), in
accordance with the certification provided on the SEC’s website at
http://www.sec.gov/divisions/corpfin/8124cert.htm
. No other
items are being amended hereby.
DOCUMENTS
INCORPORATED BY REFERENCE
None.
PART
IV
Item
15. Exhibits, Financial Statement Schedules.
(a) The
following documents have been filed as part of this report.
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
–
Not Applicable.
The
trust
covered by this annual report was formed prior to June 30, 2003 and there
is no
requirement in the trust agreement for the preparation of a report by an
independent public accountant regarding the trustee's compliance with its
obligations.
(b) Not
Applicable.
(c) Not
Applicable.
SIGNATURES
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.
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Lehman ABS
Corporation,
as Depositor for the
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Trust
(the “Registrant”)
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Dated:
September 19, 2007
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By:
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/s/ Charles
M. Weaver
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Name:
Charles M. Weaver
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Title:
Senior Vice President
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EXHIBIT
INDEX
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Reference
Number
per
Item
601 of
Regulation
SK
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Description
of
Exhibits
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Exhibit
Number
in
this Form
10-K
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(31.1)
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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.
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31.1
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