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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

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FORM 8-K

CURRENT REPORT

Pursuant to Section 13 OR 15(d) of the Securities Exchange Act of 1934

~~Securities~~Date ~~Exchange~~of ~~Act~~Report (Date of ~~1934~~earliest event reported): August 8, 2013

~~Date~~STRATSSM ofTrust ~~report~~for ~~(Date~~Sprint ofCapital ~~earliest~~Corporation ~~event reported): May 15~~Securities, ~~2013~~Series 2004-2

~~SYNTHETIC FIXED-INCOME SECURITIES, INC.~~________________________________________

ON(Exact ~~BEHALF~~name OFof Registrant as specified in its charter)

~~STRATS(SM)~~Synthetic ~~TRUST~~Fixed-Income ~~FOR SPRINT CAPITAL CORPORATION SECURITIES~~Securities, ~~SERIES 2004-2~~Inc.

~~------------------------------------------------------------------------------------------------------~~________________________________________

(Exact ~~Name~~name of ~~Registrant~~Sponsor and Depositor as ~~Specified~~specified in ~~Its~~its ~~Charter~~charter)

Delaware	~~Delaware~~	~~333-70808-02~~ 001-31985	~~52-2316339~~	52-2316339
	(State or Other Jurisdiction of Incorporation)	(Commission File Number)	(I.R.S. Employer Identification No.)
(State or other jurisdiction of incorporation		(Commission File Number)		(IRS Employer Identification No.)

Synthetic Fixed-Income Securities, Inc. 301 South College Charlotte, North Carolina	~~Synthetic Fixed-Income Securities, Inc. 301 South College Charlotte, North Carolina~~	28288	~~28288~~
	(Address of Principal Executive Offices)		(Zip Code)
(Address of principal executive offices)		(Zip Code)

Registrant'’s telephone number, including area code: (212) -214-6277

~~--------------------~~No Change (Former name or former address, if changed since last report)

NoCheck ~~Change~~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 provisions (see General Instruction A.2. below):

(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 following provisions (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~~(b)~~ 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))

~~================================================================================~~Section 8 - Other Events

1Item 8.01 Other Events.

~~The~~On ~~STRATS(SM)~~July ~~Trust~~10, ~~for~~2013, Sprint ~~Capital~~ Corporation ~~Securities~~, ~~Series~~announced ~~2004-2~~its acquisition by SoftBank Corp. (the “Merger”). Under the terms of the Merger, ~~which~~Sprint weCorporation ~~refer~~indicated its intent to ~~herein~~cause Sprint Communications, Inc., (formerly known as ~~the~~Sprint ~~“Trust~~Nextel Corporation),” ~~was~~the ~~formed~~guarantor ~~pursuant~~of the Underlying Securities, to de-list the ~~Base~~Underlying ~~Trust~~Securities ~~Agreement,~~and ~~dated~~discontinue asits ongoing reporting obligations under the Securities Exchange Act of ~~September~~1934, 26as amended (the “Exchange Act”). On July 12, ~~2003~~2013, ~~between~~New ~~Synthetic~~York ~~Fixed-Income~~Stock Exchange LLC filed a Form 25 removing the Underlying Securities, ~~Inc~~from listing. On August 8, as2013, ~~depositor~~Sprint Communications, ~~and~~Inc. Ufiled a Form 15 discontinuing its ongoing reporting obligations under the Exchange Act with respect to the Underlying Securities.S. For ~~Bank~~further ~~Trust~~information ~~National~~on ~~Association~~Sprint Corporation, asplease ~~trustee~~see its periodic and ~~securities~~current ~~intermediary~~reports under its Exchange Act file number, as001-04721, ~~supplemented~~filed bywith the ~~STRATS(SM)~~Securities ~~Certificates~~and ~~Series~~Exchange ~~Supplement~~Commission ~~2004-2~~at inhttp://www.sec.gov. At ~~respect~~the time the electronic version of this report was prepared, the ~~Trust~~uniform ~~dated~~resource locators, or URLs, in this paragraph were included as, ofand ~~January~~were 30intended to remain, ~~2004~~inactive textual references only.

~~SECTION~~Due 8to –the ~~OTHER~~foregoing ~~EVENTS~~and in accordance with the terms of the Base Trust Agreement, dated as of September 26, 2003 (the “Base Trust Agreement”), between Synthetic Fixed-Income Securities, Inc., as trustor (in such capacity, the “Trustor”) and U.S. Bank Trust National Association, as trustee (in such capacity, the “Trustee”) and the Series Supplement, dated as of January 30, 2004 (the “Series Supplement” and, together with the Base Trust Agreement, the “Trust Agreement”) relating to STRATSSM Trust for Sprint Capital Corporation Securities, Series 2004-2 (the “Trust”), an SEC Reporting Failure has occurred with respect to the Trust. Pursuant to Rule 15d-22(b) under the Exchange Act, the Trust may not suspend its reporting obligations under the Exchange Act because its securities continue to be held by non-affiliates of the Trustor. Therefore, in accordance with the terms of the Trust Agreement, the Trustee will liquidate all remaining Underlying Securities in the Trust, and distribute the proceeds of such liquidation to the Certificateholders. Such distribution will be made net of all accrued and unpaid expenses of the Trustee and its respective agents, all accrued and unpaid fees of the Trustee, and any unpaid listing fees of the Trust. Following such distribution, which is expected to occur on or about August 16, 2013, the Trust will terminate in accordance with the terms of the Trust Agreement. Capitalized terms used but not defined herein have the meanings assigned in the Trust Agreement.

Item 8.01. OTHER EVENTS

On May 15, 2013, distribution was made to the holders of the certificates issued by the Trust. Specific information with respect to the distribution is filed as Exhibit 99.1 hereto.

No other reportable transactions or matters have occurred during the current reporting period.

Sprint Nextel Corporation, formerly known as Sprint Corporation, the guarantor of the underlying securities, is subject to the information reporting requirements of the Securities Exchange Act of 1934, as amended (the “Exchange Act”). For information on Sprint Nextel Corporation please see its periodic and current reports filed with the Securities and Exchange Commission (the “Commission”) under its Exchange Act file number, 001-04721. The Commission maintains a site on the World Wide Web at “http://www.sec.gov” at which users can view and download copies of reports, proxy and information statements and other information filed electronically through the Electronic Data Gathering, Analysis and Retrieval system, or “EDGAR.” Periodic and current reports and other information required to be filed pursuant to the Exchange Act, by Sprint Nextel Corporation may be accessed on this site. Neither Synthetic Fixed-Income Securities, Inc. nor the Trustee has participated in the preparation of such reporting documents, or made any due diligence investigation with respect to the information provided therein. Neither Synthetic Fixed-Income Securities, Inc. nor the Trustee has verified the accuracy or completeness of such documents or reports. There can be no assurance that events affecting the issuer or guarantor of the underlying securities, or the underlying securities themselves, have not occurred or have not yet been publicly disclosed which would affect the accuracy or completeness of the publicly available documents described above.

SECTION 9 – FINANCIAL STATEMENTS AND EXHIBITS

Item 9.01. FINANCIAL STATEMENTS AND EXHIBITS

(d) The following exhibit is filed as part of this report:

99.1 Trustee’s Distribution Statement to the STRATS(SM) Certificates, Series 2004-2 for May 15, 2013 Scheduled Distribution Date.

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~~hereunto duly authorized.

Synthetic Fixed-Income Securities, Inc. By: /s/ Barbara Garafalo Name: Barbara Garafalo Title: Vice President

	Synthetic Fixed-Income Securities, Inc.
	(Registrant)

Date: August 13, 2013	By: /s/ Barbara Garafalo
	Name: Barbara Garafalo
	Title: Vice President

Date: May 15, 2013

EXHIBIT INDEX

Exhibit Number		Description
99.1		Trustee’s Distribution Statement to the STRATS(SM) Certificates, Series 2004-2 for May 15, 2013 Scheduled Distribution Date.

Filing Compare · STRATS TRUST FOR SPRINT CAP CORP SEC SER 2004 2