UNITED STATES
                      SECURITIES AND EXCHANGE COMMISSION
                            Washington, D.C. 20549

                                    FORM 15

CERTIFICATION AND NOTICE OF TERMINATION OF REGISTRATION UNDER SECTION 12(g) OF
THE SECURITIES EXCHANGE ACT OF 1934 OR SUSPENSION OF DUTY TO FILE REPORTS
UNDER SECTIONS 13 AND 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934.

                                              Commission File Number 001-31876
                                                                     ---------


                          Lehman ABS Corporation, on
                                  behalf of:

                 Corporate Backed Trust Certificates, Series
                         2001-23 Trust (Exact name of
                        registrant as specified in its
                                   charter)

                              745 Seventh Avenue
                   New York, New York 10019 (212) 526-7000
                       (Address, including zip code, and
                          telephone number, including
            area code, of registrant's principal executive offices)

              Corporate Backed Trust Certificates, Series 2001-23
--------------------------------------------------------------------------------
           (Title of each class of securities covered by this Form)

                                     None
--------------------------------------------------------------------------------
        (Titles of all other classes of securities for which a duty to
              file reports under section 13(a) or 15(d) remains)

      Pleasee place an X in the box(es) to designate the appropriate rule
provision(s) relied upon to terminate or suspend the duty to file reports:

                  Rule 12g-4(a)(1)(i)  [ ]    Rule 12h-3(b)(1)(ii) [ ]

                  Rule 12g-4(a)(1)(ii) [ ]    Rule 12h-3(b)(2)(i)  [ ]

                  Rule 12g-4(a)(2)(i)  [ ]    Rule 12h-3(b)(2)(ii) [ ]

                  Rule 12g-4(a)(2)(ii) [ ]    Rule 15d-6           [ ]

                  Rule 12h-3(b)(1)(i)  [X]

      Approximate number of holders of record as of the certification or
notice date: 0





      Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has caused this notice to be signed on its behalf by the
undersigned duly authorized person.




DATE:   July 10, 2006                            BY:  /s/ Charles M. Weaver
                                                      ---------------------
                                                          Charles M. Weaver
                                                          Senior Vice President


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