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<P align="center" style="font-size: 14pt"><B>UNITED STATES<BR>
SECURITIES AND EXCHANGE COMMISSION<BR>
<FONT style="font-size: 12pt">Washington, D.C. 20549
</FONT></B>

<P align="center" style="font-size: 18pt"><B>FORM 8-K</B>

<P align="center" style="font-size: 12pt"><B>CURRENT REPORT<BR>
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934</B>

<P align="center" style="font-size: 10pt"><B>Date of Report (Date of earliest event reported): February 17, 2009</B>

<P align="center">

<P align="center" style="font-size: 20pt"><B>Corporate Asset Backed Corporation, on behalf of<BR>CABCO Series 2004-1 Trust (Goldman Sachs Capital I)<BR></B>
<FONT style="font-size: 10pt">(Exact name of registrant as specified in its charter)
</FONT>

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    <TD width="32%">&nbsp;</TD>
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    <TD style="border-bottom: 1px solid #000000"><B>Delaware</B></TD>
    <TD>&nbsp;</TD>
    <TD style="border-bottom: 1px solid #000000"><B>001-32040</B></TD>
    <TD>&nbsp;</TD>
    <TD style="border-bottom: 1px solid #000000"><B>22-3281571</B></TD>
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<TR valign="top">
    <TD>(State or other Jurisdiction of Incorporation)</TD>
    <TD>&nbsp;</TD>
    <TD>(Commission File Number)</TD>
    <TD>&nbsp;</TD>
    <TD>(IRS Employer Identification No.)</TD>
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    <TD width="49%">&nbsp;</TD>
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    <TD style="border-bottom: 1px solid #000000"><B>445 Broad Hollow Road<BR>Suite 239<BR>Melville, New York<BR></B></TD>
    <TD>&nbsp;</TD>
    <TD style="border-bottom: 1px solid #000000"><B>11747</B></TD>
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    <TD>(Address of Principal Executive Offices)</TD>
    <TD>&nbsp;</TD>
    <TD>(Zip Code)</TD>
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<P align="center" style="font-size: 10pt">Registrant&#146;s telephone number, including area code: <B>(631) 587-4700</B>


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</TR>
<TR>
    <TD nowrap>(Former name or former address if changed since last report.)</TD>
</TR>
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<P align="left" style="font-size: 10pt">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 provisions:

<P align="left" style="font-size: 10pt">
<FONT face="Wingdings">&#111;</FONT> Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)<BR><BR>
<FONT face="Wingdings">&#111;</FONT> Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)<BR><BR>
<FONT face="Wingdings">&#111;</FONT> Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))<BR><BR>
<FONT face="Wingdings">&#111;</FONT> Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))<BR>


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    <TD width="3%" nowrap align="left">Item&nbsp;8.01.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: left"><I>Other Events</I></DIV></TD>
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<P align="left" style="font-size: 10pt; margin-left: 8%; font-size: 10pt">This current report on Form 8-K relates to the semi-annual distribution reported to the holders of
CABCO Series&nbsp;2004-1 Trust (Goldman Sachs Capital I) (the &#147;Trust&#148;) Class&nbsp;A-1 Callable Certificates
(the &#147;Class&nbsp;A-1 Certificates&#148;) and Class&nbsp;B-1 Callable Certificates (the &#147;Class&nbsp;B-1 Certificates&#148;,
and collectively with the Class&nbsp;A-1 Certificates, the &#147;Certificates&#148;) relating to the 6.345% Goldman
Sachs Capital I Capital Securities due February&nbsp;15, 2034 (the &#147;GS Securities&#148;), which was made on
February&nbsp;17, 2009.


<P align="left" style="font-size: 10pt; margin-left: 8%; font-size: 10pt">The Trust was created by the Trust Agreement, dated as of March&nbsp;8, 2004, between Corporate Asset
Backed Corporation, as the depositor (the &#147;Depositor&#148;), and U.S. Bank Trust National Association, as
trustee (the &#147;Trustee&#148;), providing for the issuance of $62,500,000 aggregate certificate principal
balance of Class&nbsp;A-1 Certificates and $62,500,000 aggregate certificate notional amount of Class&nbsp;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&#146;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
(&#147;SEC&#148;) (File No.&nbsp;001-14965). You may read and copy any reports, statements and other information
filed by The Goldman Sachs Group, Inc. with the SEC (a)&nbsp;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)&nbsp;at the SEC&#146;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&#146;s public reference room at 450 Fifth Street, N.W.,
Washington, D.C. 20549. Please call the SEC at (800)&nbsp;SEC-0330 for further information on The
Goldman Sachs Group, Inc. and please refer to these periodic and current reports filed with the SEC.


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    <TD width="3%" nowrap align="left">Item&nbsp;9.01.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: left"><I>Financial Statements and Exhibits.</I></DIV></TD>
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<P align="left" style="font-size: 10pt; margin-left: 8%; font-size: 10pt">(c)&nbsp;Exhibits.


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    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">99.1</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: left">Trustee&#146;s Distribution Report with respect to the February&nbsp;17, 2009
Distribution Date for the CABCO Series&nbsp;2004-1 Trust (Goldman Sachs Capital I).</DIV></TD>
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<P align="center" style="font-size: 10pt"><B>SIGNATURES</B>



<P align="left" style="font-size: 10pt; text-indent: 4%">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.


<P align="justify" style="font-size: 10pt; margin-left: 48%; font-size: 10pt">CORPORATE ASSET BACKED CORPORATION, as Depositor of CABCO Series&nbsp;2004-1 Trust (Goldman Sachs Capital I)


<P align="justify" style="font-size: 10pt; margin-left: 48%; font-size: 10pt">By: <U>/s/ Robert D. Vascellaro</U><BR>
Name: Robert D. Vascellaro<BR>
Title: Vice President<BR>


<P align="left" style="font-size: 10pt">Date: February&nbsp;19, 2009

<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt; display: none">3
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<P align="left" style="font-size: 10pt">EXHIBIT INDEX

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    <TD nowrap align="left" style="border-bottom: 1px solid #000000">Exhibit</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
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    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">99.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Trustee&#146;s Distribution Report with respect to the February&nbsp;17, 2009
Distribution Date for the CABCO Series&nbsp;2004-1 Trust (Goldman Sachs
Capital I).</TD>
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Filed by Bowne Pure Compliance
UNITED STATES
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
Date of Report (Date of earliest event reported): February 17, 2009
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)
(IRS Employer Identification No.)
445 Broad Hollow Road
Suite 239
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 provisions:
o
Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
o
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
o
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
o
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 semi-annual 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
February 17, 2009.
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.
(c) Exhibits.
99.1
Trustee's Distribution Report with respect to the February 17, 2009
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/ Robert D. Vascellaro
Name: Robert D. Vascellaro
Title: Vice President
Date: February 19, 2009
EXHIBIT INDEX
Exhibit
99.1
Trustee's Distribution Report with respect to the February 17, 2009
Distribution Date for the CABCO Series 2004-1 Trust (Goldman Sachs
Capital I).