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SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934
March 1, 2000
Date of report (Date of earliest event reported)
Lehman ABS Corporation is the depositor under the Standard Terms for Trust
Agreements, dated as of February 25, 1998, as supplemented by the Series
Supplement, dated as of March 30, 1998, which together formed the Corporate
Bond-Backed Certificates, Series 1998-CAT-1.
LEHMAN ABS CORPORATION
(Exact Name of Registrant as Specified in Its Charter)
Delaware 333-32105 13-3447441
(State or Other Jurisdiction (Commission File (I.R.S. Employer
of Incorporation) Number) Identification No.)
Three World Financial Center 10285
200 Vesey Street (Zip Code)
New York, New York
(Address of Principal Executive Offices)
(212) 526-5594
(Registrant's Telephone Number,
Including Area Code)
Not Applicable
(Former Name or Former Address, if Changed Since Last Report)
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Item 5. OTHER EVENTS
On September 1, 1998, March 1, 1999, September 1999 and March 1, 2000
distributions were made to the Holders of the Corporate Bond-Backed
Certificates, Series 1998-CAT-1 (the "Certificate Holders"). Specific
information with respect to the distributions are filed as Exhibits 99.1 through
99.5 hereto.
No other reportable transactions or matters have occurred during the current
reporting period.
Item 7. FINANCIAL STATEMENTS AND EXHIBITS
(c) The following exhibits were filed as part of this report:
99.1 Trustee's Distribution Statement to the Certificate Holders for the
six-month period ending September 1, 1998.
99.2 Trustee's Distribution Statement to the Certificate Holders for the
six-month period ending March 1, 1999.
99.3 Trustee's Distribution Statement to the Certificate Holders for the
six-month period ending September 1, 1999.
99.4 Trustee's Distribution Statement to the Certificate Holders for the
six-month period ending March 1, 2000.
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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: May 26, 2000
THE BANK OF NEW YORK
AS TRUSTEE, FOR
CORPORATE BOND-BACKED
CERTIFICATES, SERIES
1998-CAT-1 TRUST
By: /s/ Enrico D. Reyes
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Enrico D. Reyes
Vice President
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EXHIBIT INDEX
Exhibit Number Description
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99.1 Trustee's Distribution Statement to the Certificate
Holders for the six-month period ending September 1, 1998.
99.2 Trustee's Distribution Statement to the Certificate
Holders for the six-month period ending March 1, 1999.
99.3 Trustee's Distribution Statement to the Certificate
Holders for the six-month period ending September 1, 1999.
99.4 Trustee's Distribution Statement to the Certificate
Holders for the six-month period ending March 1, 2000.
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