SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

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FORM 8-K

CURRENT REPORT

Pursuant to Section 13 or 15(d) of the

Securities Exchange Act of 1934

Date of report (Date of earliest event reported):  March 14, 2008

Lehman ABS Corporation, on behalf of:

CORPORATE BACKED TRUST CERTIFICATES, KINDER MORGAN
DEBENTURE-BACKED SERIES 2002-6 TRUST
-----------------------------------------------------------
(Exact Name of Registrant as Specified in Its Charter)


Delaware
001-31302
13-3447441
(State or Other Jurisdiction
of Incorporation)
(Commission File
Number)
(I.R.S. Employer
Identification No.)


Lehman ABS Corporation
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

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any following provisions (see General Instruction A.2. below):

o
Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

o
Soliciting material pursuant to Rule 14a-12(b) under the Exchange Act (17 CFR 240.14a-12(b))

o
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

o
Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

 
 
 


 
 
 
 

 

 
 

 

Item 8.01. OTHER EVENTS

Attached as Exhibit 99.1 please find a press release issued on March 14, 2008.
 
 

 
 
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SIGNATURE


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.


Date:  March 14, 2008


 
Lehman ABS Corporation
 
 
By: /s/ Scott Barek            
Name: Scott Barek
Title: Senior Vice President



 
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EXHIBIT INDEX


Exhibit Number
Description
   
99.1
Press Release dated March 14, 2008


 
 
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