UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 12b-25
SEC File Numbers: 333-58390 and 333-58390-14
CUSIP Number: 21988G619
NOTIFICATION OF LATE FILING
(Check one): [ X ]Form 10-K [ ]Form 20-F [ ]Form 11-K [ ]Form 10-Q[ ]Form 10-D
[ ]Form N-SAR [ ]Form N-CSR
For Period Ended: December 31, 2008
[ ] Transition Report on Form 10-K
[ ] Transition Report on Form 20-F
[ ] Transition Report on Form 11-K
[ ] Transition Report on Form 10-Q
[ ] Transition Report on Form N-SAR
For the Transition Period Ended: ____________________________
Read Instruction (on back page) Before Preparing Form. Please Print or Type.
Nothing in this form shall be construed to imply that the Commission has
verified any information contained herein.
If the notification relates to a portion of the filing checked above, identify
the Item(s) to which the notification relates:
PART I - REGISTRANT INFORMATION
Lehman ABS Corporation
(Full Name of Registrant)
N/A
(Former Name if Applicable)
1271 Avenue of the Americas
(Address of Principal Executive Office) (Street and Number)
New York, NY 10020
(City, State and Zip Code)
PART II - RULES 12b-25(b) AND (c)
If the subject report could not be filed without unreasonable effort or expense
and the registrant seeks relief pursuant to Rule 12b-25(b), the following should
be completed. (Check box if appropriate)
(a) The reason described in reasonable detail in Part III of this form
could not be eliminated without unreasonable effort or expense
(b) The subject annual report, semi-annual report, transition report on
Form 10-K, Form 20-F, Form 11-K, Form N-SAR or Form N-CSR, or
portion thereof, will be filed on or before the fifteenth calendar
[ ] day following the prescribed due date; or the subject quarterly
report or transition report on Form 10-Q or subject distribution
report on Form 10-D, or portion thereof, will be filed on or before
the fifth calendar day following the prescribed due date; and
(c) The accountant's statement or other exhibit required by Rule
12b-25(c) has been attached if applicable.
PART III - NARRATIVE
State below in reasonable detail why Forms 10-K, 20-F, 11-K, 10-Q, 10-D, N-SAR,
N-CSR, or the transition report or portion thereof, could not be filed within
the prescribed time period.
Lehman ABS Corporation (the "Registrant") is unable to timely file an Annual
Report on Form 10-K (the "Form 10-K") with respect to Corporate Backed Trust
Certificates, Toys "R" Us Debenture-Backed Series 2001-31 Trust (the "Issuer")
for the fiscal year ended December 31, 2008, and the certification thereof
pursuant to Section 302 of the Sarbanes Oxley Act of 2002 (the "302
Certification"), in each case, without unreasonable effort or expense for the
reasons described below.
The Registrant is a wholly-owned, indirect subsidiary of Lehman Brothers
Holdings Inc. ("LBHI"), which filed a voluntary petition (the "Petition") for
relief under Chapter 11 of the United States Code in the United States
Bankruptcy Court for the Southern District of New York on September 15, 2008 in
a jointly administered proceeding named In re Lehman Brothers Holdings Inc., et.
al. under Case Number 08-13555. LBHI and its wholly-owned broker-dealer, Lehman
Brothers Inc., have sold since September 15, 2008 significant businesses,
including the sale on September 21, 2008 of the investment banking business to
Barclays Capital Inc., which business included the employees who historically
conducted the Registrant's business. As a result of the foregoing, the
Registrant discontinued its securitization business and the individuals
previously involved in such securitization business are no longer employed by
the Registrant's affiliates.
Moreover, the Registrant appointed its current Chief Financial Officer, Mr.
William Fox, to his position in February 2009. Mr. Fox previously had no
responsibility for reviewing the activities and operating reports of the Issuer
and thus the Registrant needs additional time to complete processes necessary to
support the 302 Certification. The Registrant may not be in a position to
execute and file the Form 10-K within 15 calendar days following the required
filing date, March 31, 2009, as prescribed in Rule 12b-25.
(Attach Extra Sheets if Needed)
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PART IV - OTHER INFORMATION
(1) Name and telephone number of person to contact in regard to this
notification
William Fox (646) 333-8358
(Name) (Area Code) (Telephone Number)
(2) Have all other periodic reports required under Section 13 or 15(d) of the
Securities Exchange Act of 1934 or Section 30 of the Investment Company
Act of 1940 during the preceding 12 months or for such shorter period that
the registrant was required to file such report(s) been filed? If answer
is no, identify report(s). Yes [ ] No [X]
Any periodic reports due on or after September 15, 2008 have not been filed with
the Securities and Exchange Commission.
(3) Is it anticipated that any significant change in results of operations
from the corresponding period for the last fiscal year will be reflected
by the earnings statements to be included in the subject report or portion
thereof? Yes [ ] No [ ]*
*Not applicable.
If so, attach an explanation of the anticipated change, both narratively and
quantitatively, and, if appropriate, state the reasons why a reasonable
estimate of the results cannot be made.
Lehman ABS Corporation
(Name of Registrant as Specified in Charter)
has caused this notification to be signed on its behalf by the undersigned
hereunto duly authorized.
April 1, 2009
By: /s/ William Fox
Name: William Fox
Title: Chief Financial Officer, Controller and Senior Vice President
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INSTRUCTION: The form may be signed by an executive officer of the registrant or
by any other duly authorized representative. The name and title of the person
signing the form shall be typed or printed beneath the signature. If the
statement is signed on behalf of the registrant by an authorized representative
(other than an executive officer), evidence of the representative's authority to
sign on behalf of the registrant shall be filed with the form.
ATTENTION
Intentional misstatements or omissions of fact constitute Federal Criminal
Violations (see 18 U.S.C. 1001).
GENERAL INSTRUCTIONS
1. This form is required by Rule 12b-25 (17 CFR 240.12b-25) of the General Rules
and Regulations under the Securities Exchange Act of 1934.
2. One signed original and four conformed copies of this form and amendments
thereto must be completed and filed with the Securities and Exchange Commission,
Washington, DC 20549, in accordance with Rule 0-3 of the General Rules and
Regulations under the Act. The information contained in or filed with the form
will be made a matter of public record in the Commission files.
3. A manually signed copy of the form and amendments thereto shall be filed with
each national securities exchange on which any class of securities of the
registrant is registered.
4. Amendments to the notifications must also be filed on Form 12b-25 but need
not restate information that has been correctly furnished. The form shall be
clearly identified as an amended notification.
5. Electronic Filers. This form shall not be used by electronic filers unable to
timely file a report solely due to electronic difficulties. Filers unable to
submit reports within the time period prescribed due to difficulties in
electronic filing should comply with either Rule 201 or Rule 202 of Regulation
S-T (Section 232.201 or Section 232.202 of this chapter) or apply for an
adjustment in filing date pursuant to Rule 13(b) of Regulation S-T (Section
232.13(b) of this chapter).
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