Jan. 25, 2006 -- On February 1, 2006, the Class A-1 Certificates and Class A-2 Certificates issued by the Corporate Backed Trust Certificates Series 2001-2 Trust will be redeemed. This redemption is a result of the exercise of the call rights to purchase the assets of the Trust by the call rights holder and is conditional on receipt of the call price by the Trustee. If the Trustee receives the call price, the Class A-1 Certificates will be redeemed in full on February 1, 2006 at a price of $25.00 principal per Class A-1 Certificate. The Class A-2 Certificates will be redeemed in full on the Call Date at a price of $21.6626557377049 interest per $1,000 notional amount Class A-2 Certificate. The Class A-2 Certificates are interest-only certificates and will not receive payment of principal. The February 1, 2006 interest on the Class A-1 Certificates and Class A-2 Certificates will be paid separately in the usual manner. No interest will accrue on the Class A-1 or Class A-2 Certificates after the call date.

QUANTUMONLINE.COM SECURITY DESCRIPTION:  Lehman ABS Corp., 8.00% Corporate Backed Trust Certificates, Series 2001-2, Class A-1, price to the public $25. Underlying securities are the 8.19% Exchange Capital Securities due 2/01/2037 issued by Southern Company Capital Trust I, a wholly-owned subsidiary of Southern Co. (NYSE: SO). The certificates pay 8.00% per annum distributions semiannually on 2/1 & 8/1 to holders of record one day prior to the payment date. Certificates are callable at the option of the call warrant holder on or after 2/01/2006 at $25 per certificate plus accrued and unpaid interest. Certificate ratings at the IPO were BBB+ by S&P and a3 by Moody's. Lehman ABS Corp. is an indirect wholly-owned subsidiary of Lehman Brothers Inc. For further information on the Corporate Backed Trust Certificates, see the IPO Prospectus by clicking on the ‘Link to IPO Prospectus’ provided below.

Stock Exchange	Cpn Rate Ann Amt	LiqPref CallPrice	Call Date Matur Date	Moodys/S&P Dated	Distribution Dates	15% Tax Rate
NYSE Chart	8.00% $2.00	$25.00 $25.00	Called for 2/01/2006 2/01/2037	Baa1 BBB+ 12/27/2005	2/1 & 8/1 Click for MW ExDiv Date Click for Yahoo ExDiv Date	No

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HOME PAGE:     http://www.lehman.com/ (This parent company URL is for reference only and does not have specific information on the security.)

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Address and Phone Numbers

Address:   200 Vesey Street, 24th Floor, New York, NY 10285
Main Phone Number	212-526-7000
Fax Number	212-526-3738
Toll Free Phone Number	800-666-2388