SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, DC 20549

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) May 28, 2013

Corporate Asset Backed Corporation, on behalf of

CABCO Series 2004-1 Trust (Goldman Sachs Capital I)

(Exact name of registrant as specified in its charter)

Delaware

001-32040

22-3281571

(State or other jurisdiction

of incorporation)

(Commission

file number)

(I.R.S. employer

identification no.)

68 South Service Road,

Suite 120 Melville, New York

11747

(Address of principal executive offices)

(Zip Code)

Registrant’s telephone number, including area code: (631) 587-4700

(Former name or former address, if changed since last report)

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

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

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

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

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

Item 8.01.

Other Events

This current report on Form 8-K relates to the final distribution reported to the holders of CABCO Series 2004-1 Trust (Goldman Sachs Capital I) (the “Trust”) Class A-1 Callable Certificates (the “Class A-1 Certificates”) and Class B-1 Callable Certificates (the “Class B-1 Certificates”, and collectively with the Class A-1 Certificates, the “Certificates”) relating to the 6.345% Goldman Sachs Capital I Capital Securities due February 15, 2034 (the “GS Securities”), which was made on May 28, 2013 in connection with the exercise of 100% of the outstanding Class A-1 Call Options and Class B-1 Call Options on the Certificates by the holders of such Call Options and the termination of the Trust under the terms of the Trust Agreement.

The Trust was created by the Trust Agreement, dated as of March 8, 2004, between Corporate Asset Backed Corporation, as the depositor (the “Depositor”), and U.S. Bank Trust National Association, as trustee (the “Trustee”), providing for the issuance of $62,500,000 aggregate certificate principal balance of Class A-1 Certificates and $62,500,000 aggregate certificate notional amount of Class B-1 Certificates. The Certificates do not represent obligations of or interests in the Depositor or the Trustee. The Certificates represent beneficial interests in the Trust. The Trust’s assets consist primarily of $62,500,000 principal amount of the GS Securities. The Goldman Sachs Group, Inc., the guarantor of the GS Securities, is subject to the informational requirements of the Securities Exchange Act of 1934, and in accordance with those requirements files periodic and current reports and other information (including financial information) with the Securities and Exchange Commission (“SEC”) (File No. 001-14965). You may read and copy any reports, statements and other information filed by The Goldman Sachs Group, Inc. with the SEC (a) over the Internet at the SEC website at http://www.sec.gov containing reports, proxy statements and other information regarding registrants that file electronically with the SEC and (b) at the SEC’s public reference room at 450 Fifth Street, N.W., Washington, D.C. 20549. You can also request copies of these documents upon payment of a copying fee, by writing to the SEC’s public reference room at 450 Fifth Street, N.W., Washington, D.C. 20549. Please call the SEC at (800) SEC-0330 for further information on The Goldman Sachs Group, Inc. and please refer to these periodic and current reports filed with the SEC.

Item 9.01.

Financial Statements and Exhibits.


99.1		Trustee’s Distribution Report with respect to the May 28, 2013 Final Distribution Date for the CABCO Series 2004-1 Trust (Goldman Sachs Capital I).

SIGNATURES

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.


CORPORATE ASSET BACKED CORPORATION, as Depositor of CABCO Series 2004-1 Trust (Goldman Sachs Capital I)

By:		/s/ George Baldwin
		Name: George Baldwin
		Title: Vice President

Date: May 30, 2013

EXHIBIT INDEX


Exhibit

99.1		Trustee’s Distribution Report with respect to the May 28, 2013 Final Distribution Date for the CABCO Series 2004-1 Trust (Goldman Sachs Capital I).

CABCO SERIES 2004-1 TRUST (GOLDMAN SACHS CAPITAL I) 8-K