X0203 0000876661 NEW YORK STOCK EXCHANGE INC 829281 LEHMAN ABS CORP 001-11661

3 World Financial Center New York NY NEW YORK 10285

212 526-7000 Corporate Backed Trust Certificates, Series 2001-8, Class A-1 due 6/15/2024 (Issued by General Motors Corporation) 17 CFR 240.12d2-2(b) Paras Madho Director 2009-07-08