CYP Corporate Backed TR Ctfs

FORM 10-K

(Mark One)

[X] ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE
ACT OF 1934

For the fiscal year ended December 31, 2007

or

[ ] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
EXCHANGE ACT OF 1934

For the transition period from ________ to ________

Commission File Number: 001-31846

filed on behalf of:

by:

 Delaware 13-3447441
---------------------------------------- ------------------------------------
 (State or other jurisdiction of (I.R.S. Employer Identification
 incorporation or organization) No.)

 745 Seventh Avenue, New York, New York 10019
------------------------------------------ ----------------------------------
 (Address of principal executive offices) (Zip Code)

Registrant's telephone number, including area code: (212) 526-7000

Title of Each Class Name of Each Exchange on
------------------- ------------------------
 Which Registered
 ----------------
Corporate Backed Trust Certificates, New York Stock Exchange ("NYSE")
Series 2001-8

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 [ ] 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 [ ] 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 [ ]

Indicate by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K (ss. 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 Exchange Act. (Check one):

Large Accelerated Filer [ ] Accelerated Filer [ ] Non-Accelerated Filer [X] Smaller Reporting Company [ ]

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act).
Yes [ ] No [X]

State the aggregate market value of the voting and non-voting common equity held by nonaffiliates 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 nonaffiliates.

DOCUMENTS INCORPORATED BY REFERENCE

The distribution reports to security holders, filed on Form 8-K during the fiscal year in lieu of reports on Form 10-Q, which include the reports filed on Form 8-K listed in Item 15(a) hereto are incorporated by reference into part IV of this Annual Report.

Introductory Note

Lehman ABS Corporation (the "Depositor") is the Depositor in respect of the Corporate Backed Trust Certificates, Series 2001-8 Trust (the "Trust"), a common law trust formed pursuant to the Standard Terms for Trust Agreements, dated as of January 16, 2001, between the Depositor and U.S. Bank Trust National Association, as trustee (the "Trustee"), as supplemented by a Series Supplement (the "Series Supplement"), dated as of March 8, 2001, in respect of the Trust. The Trust's assets consist solely of debentures issued by General Motors Corporation. The Certificates do not represent obligations of, or interests in, the Depositor or the Trustee.

General Motors Corporation, the issuer of the underlying securities, is subject to the information reporting requirements of the Securities Exchange Act of 1934, as amended (the "Exchange Act"). For information on General Motors Corporation, please see its periodic and current reports filed with the Securities and Exchange Commission (the "Commission") under General Motors Corporation's Exchange Act file number, 001-00043. The Commission maintains a site on the World Wide Web at "http://www.sec.gov" at which users can view and download copies of reports, proxy and information statements and other information regarding issuers filed electronically through the Electronic Data Gathering, Analysis and Retrieval system, or "EDGAR." Periodic and current reports and other information required to be filed pursuant to the Exchange Act by the issuer of the underlying securities may be accessed on this site. Neither the Depositor nor the Trustee has participated in the preparation of such reporting documents, or made any due diligence investigation with respect to the information provided therein. Neither the Depositor nor the Trustee has verified the accuracy or completeness of such documents or reports. There can be no assurance that events affecting the issuer of the underlying securities or the

underlying securities have not occurred or have not yet been publicly disclosed which would affect the accuracy or completeness of the publicly available documents described above.

--------------------------------------------------------------------------------
 Trust Description Distribution Filed on
 Date
--------------------------------------------------------------------------------
Corporate Backed Trust Certificates, 06/15/2007 06/29/2007
Series 2001-8 Trust 12/15/2007 12/20/2007
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Dated: March 26, 2008 By: /s/ Scott Barek
 -------------------------------------
 Name: Scott Barek
 Title: Senior Vice President

--------------------------------------------------------------------------------
 Reference
 Number per Exhibit Number
 Item 601 of Description of Exhibits in this Form
Regulation SK 10-K
--------------------------------------------------------------------------------
 (31.1) Certification by Senior Vice President of the 31.1
 Registrant pursuant to 15 U.S.C. Section 7241,
 as adopted pursuant to Section 302 of the
 Sarbanes-Oxley Act of 2002.
--------------------------------------------------------------------------------
 (31.2) Annual Compliance Report by Trustee pursuant to
 15 U.S.C. Section 7241, as adopted pursuant to 31.2
 Section 302 of the Sarbanes-Oxley Act of 2002.
--------------------------------------------------------------------------------

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