MCKEE NELSON LLP

5 Times Square

New York, New York 10036

August 20, 2004

VIA EDGAR

Securities and Exchange Commission

450 Fifth Street, N.W.

Judiciary Plaza

Washington, D.C. 20549

Re:

KeyCorp Student Loan Trust 2004-A

(Registration No. 333-114367-02)

Current Report on Form 8-K

Ladies and Gentlemen:

On behalf of KeyCorp Student Loan Trust 2004-A, we transmit herewith for filing under the Securities Act of 1934, as amended, a Current Report on Form 8-K dated August 20, 2004.

If you have any questions concerning the transmitted materials, please do not hesitate to contact the undersigned at (202) 327-2159.

Please acknowledge receipt of this transmission by notifying the person indicated in the “Notify” line in the submission header of the above-referenced filing.

Sincerely,

/s/ Scott Faga

Scott Faga

SECURITIES AND EXCHANGE COMMISSION

~~Washington~~WASHINGTON, D.C. 20549 ~~---- FORM 8-K~~

~~CURRENT~~FORM ~~REPORT~~8-K

~~PURSUANT~~Current TOReport Pursuant ~~SECTION~~To Section 13 OROr 15 (dD) Of The Securities Exchange Act Of 1934

OFDate ~~THE~~of ~~SECURITIES~~Report ~~EXCHANGE~~(Date ~~ACT~~of OFearliest ~~1934~~event reported): January 27, 2005

~~Date~~KEYCORP ofSTUDENT ~~Report~~LOAN ~~(date~~TRUST ~~of earliest event reported) August 20,~~ 2004-A

~~Key Consumer Receivables LLC~~ (asExact ~~Depositor)~~Name ~~under~~of anRegistrant ~~Amended and Restated Trust Agreement dated~~ as ofSpecified ~~August~~in 1,its ~~2004; and~~Charter)

Key Bank USA, National Association (as a Seller and as Master Servicer) under a Sale and Servicing Agreement dated as of August 1, 2004 in connection with the issuance of KeyCorp Student Loan Trust 2004-A Asset Backed Notes.


Delaware	333-114367-02	73-6354842

(State or Other Jurisdiction of Incorporation)	(Commission File Number)	(I.R.S. Employer Identification No.)

~~Key~~c/o ~~Consumer Receivables LLC~~ Key Bank USA, National ~~Association~~ ~~(Exact~~Association, ~~name~~as ofAdministrator, ~~Registrant~~800 asSuperior ~~specified~~Avenue, inAttn: ~~its~~Cathleen Leanza, ~~charter)~~Cleveland, Ohio 44114

United States	333-114367-02	34-1938746 34-1804148
(State or other jurisdiction of incorporation)	(Commission File Number)	(IRS Employer ID Numbers)

(Address of Principal Executive Offices)

Key Tower, 127 Public Square, Cleveland, Ohio	44114
(Address of principal executive offices)	(Zip Code)


Registrant’s Telephone Number, Including Area Code:		(216) 828-8852

Registrants’ Telephone Number,
including area code:	(216) 828-8122
	(216) 689-6300

Exhibit Index on Page 4

~~N/A~~Page 1 of 7 pages

~~(Former~~Item 8.01 ~~name~~Other ~~or former address, if changed since last report)~~Events

~~Item~~Merger 7.of Key Bank USA with and into KeyBank National Association

~~Financial~~ Prior ~~Statements~~to October 1, ~~Pro~~2004, ~~Forma~~Key ~~Financial~~Bank ~~Information~~USA, National Association (“Key Bank USA”) and KeyBank ~~Exhibits~~National Association (“KeyBank”) were both national banking associations and wholly-owned by KeyCorp. Effective on October 1, 2004, Key Bank USA merged with and into KeyBank and, as of that date, KeyBank succeeded to all assets and liabilities of Key Bank USA. As a result, KeyBank has succeeded Key Bank USA as “Master Servicer”, “Seller” and “Administrator” under and in accordance with the terms of the Sale and Servicing Agreement and other agreements relating to the KeyCorp Student Loan Trust securitization transaction referenced above and has assumed all other obligations and liabilities of Key Bank USA in connection with such securitization transaction. No material changes are expected to occur with regard to the administrative and servicing operations of the Trust as a result of the merger.

KeyBank files quarterly Consolidated Reports of Condition and Income (c“Call Reports”) with its primary regulator, the Office of the Comptroller of the Currency. KeyBank’s Call Reports are available online at http://www2.fdic.gov/call_tfr_rpts/. As of September 30, 2004, KeyBank had total assets of approximately $77.375 billion, total liabilities (including minority interest in consolidated subsidiaries) of approximately $72.237 billion and approximately $5.138 billion in stockholder’s equity, and Key Bank USA had total assets of approximately $10.366 billion, total liabilities (including minority interest in consolidated subsidiaries) of approximately $9.234 billion and approximately $1.132 billion in stockholder’s equity. The principal executive offices of KeyBank are located at Key Tower, 127 Public Square, Clevelend, Ohio 44114, and its telephone number is (216) 689-6300.

~~Exhibits~~On January 27, 2005, the KeyCorp Student Loan Trust 2004-A (the ''Trust’’) made its regular, quarterly distribution of funds to holders of the Trust’s Floating Rate Asset Backed Notes and distributed the Noteholder’s Statement, filed herewith as Exhibit to this Form 8-K, to Noteholders of record.

Exhibit No.	Description of Exhibit
4.1	Indenture, among KeyCorp Student Loan Trust 2004-A (the “Trust”) and Deutsche Bank Trust Company Americas (the “Indenture Trustee”), and JPMorgan Chase Bank, as paying agent and note registrar, dated as of August 1, 2004.
4.2	Amended and Restated Trust Agreement, between Key Consumer Receivables LLC and Bank One, National Association (the “Eligible Lender Trustee”), dated as of August 1, 2004.
10.1	Sale and Servicing Agreement, among Key Consumer Receivables LLC (the “Depositor”) Key Bank USA, National Association (the “Master Servicer” and the “Administrator”) the Trust and the Eligible Lender Trustee, dated as of August 1, 2004.
10.2	Administration Agreement, among Key Bank USA, National Association, the Trust and the Indenture Trustee, dated as of August 1, 2004.
99.1	Student Loan Transfer Agreement between Key Bank USA, National Association (as Seller), Key Consumer Receivables LLC (as Purchaser) and Bank One, National Association (as Depositor Eligible Lender Trustee), dated August 1, 2004.

In reliance upon certain no-action letters, including a letter dated May 9, 1997, issued by the Chief Counsel, Division of Corporate Finance of the Securities and Exchange Commission relating to the KeyCorp Student Loan Trust 1996-A, Registration No. 333-4274, the Trust is hereby filing the Noteholder’s Statement reflecting the Trust’s activities for the period ending December 31, 2004, including a statistical summary of the delinquency and default characteristics of the Trust’s student loan portfolio as of such date.

~~SIGNATURES~~Item 9.01 Exhibit

~~Pursuant~~Exhibit 99(a) to- Noteholder’s ~~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.~~Statement

~~KEY~~Page ~~CONSUMER~~2 ~~RECEIVABLES~~of ~~LLC~~7 pages

~~By: /s/ Richard S. Hawrylak~~ SIGNATURE

~~Name:~~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 hereunto duly authorized.

Richard S. Hawrylak


Date: January 27, 2005

	KeyCorp Student Loan Trust 2004-A

	By:	Key Bank National Association, successor in interest to Key Bank USA, National Association, as Administrator

	By:	/s/ Daniel G. Smith

		Daniel G. Smith Senior Vice President

~~Title:~~Page 3 of 7 pages

Secretary

KEY BANK USA, NATIONAL ASSOCIATION

By: /s/ Darlene H. Dimitrijevs

Name:

Darlene H. Dimitrijevs

Title: Senior Vice President

Dated: August 20, 2004

EXHIBIT INDEX

Exhibit No.	Description of Exhibit
Exhibit
4.1	Indenture, among KeyCorp Student Loan Trust 2004-A (the “Trust”) and Deutsche Bank Trust Company Americas (the “Indenture Trustee”), and JPMorgan Chase Bank, as paying agent and note registrar, dated as of August 1, 2004.
99(a)		Noteholder’s Statement	5
4.2	Amended and Restated Trust Agreement, between Key Consumer Receivables LLC and Bank One, National Association (the “Eligible Lender Trustee”), dated as of August 1, 2004.
10.1	Sale and Servicing Agreement, among Key Consumer Receivables LLC (the “Depositor”) Key Bank USA, National Association (the “Master Servicer” and the “Administrator”) the Trust and the Eligible Lender Trustee, dated as of August 1, 2004.
10.2	Administration Agreement, among Key Bank USA, National Association, the Trust and the Indenture Trustee, dated as of August 1, 2004.
99.1	Student Loan Transfer Agreement between Key Bank USA, National Association (as Seller), Key Consumer Receivables LLC (as Purchaser) and Bank One, National Association (as Depositor Eligible Lender Trustee), dated August 1, 2004.

Page 4 of 7 pages

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