Exhibit 4.1




                                  SUPPLEMENT
                                      TO
                               SERIES SUPPLEMENT
                PRUDENTIAL FINANCIAL NOTE-BACKED SERIES 2003-20
                -----------------------------------------------


          THIS SUPPLEMENT, dated as of January 15, 2004 (this "Supplement"),
to the Series Supplement, dated as of December 22, 2003 (the "Series
Supplement") between Lehman ABS Corporation, as depositor (the "Depositor")
and U.S. Bank Trust National Association, as the trustee (the "Trustee" and
together with the Depositor, the "Parties").

                             W I T N E S S E T H:
                             - - - - - - - - - -

          WHEREAS, the Parties entered into the Series Supplement for the
purpose of setting forth, among other things, certain supplemental information
with respect to the issuance of certificates initially designated Corporate
Backed Trust Certificates, Prudential Financial Note-Backed Series 2003-20.


          NOW, THEREFORE, in consideration of the premises and the mutual
covenants herein contained, the Parties hereby agree as follows:


          1. Pursuant to Section 3(d) of the Series Supplement, the Depositor
hereby sells to the Trust an additional $15,653,000 of Underlying Securities
and the Trust hereby issues an additional 600,032 Class A-1 Certificates with
an initial aggregate Certificate Principal Balance of $15,000,800 and
additional Class A-2 Certificates with an initial aggregate Certificate
Principal Balance of $652,200 (the "Additional Certificates"). The Additional
Certificates shall have an original issue date of even date herewith. The
Trust is also issuing call warrants with respect to the Additional
Certificates (the "Additional Call Warrants"). The descriptions of the
Underlying Securities, the Certificates and the Call Warrants in the Series
Supplement, including the Schedules and Exhibits thereto, shall be deemed to
be amended mutatis mutandis.

          2. Effect of Supplement. Except as supplemented hereby, the Series
Supplement is ratified and confirmed and continues in full force and effect.

          3. Counterparts. This Supplement may be executed in any number of
counterparts, each of which shall be deemed to be an original, and all such
counterparts shall constitute but one and the same instrument.

          4. Governing Law. THIS SUPPLEMENT AND THE TRANSACTIONS DESCRIBED
HEREIN SHALL BE GOVERNED BY, AND CONSTRUED IN ACCORDANCE WITH, THE LAWS OF THE
STATE OF NEW YORK APPLICABLE TO CONTRACTS MADE AND PERFORMED WITHIN THE STATE
OF NEW YORK, WITHOUT GIVING EFFECT TO THE CHOICE OF LAWS PROVISIONS THEREOF
OTHER THAN SECTION 5-1401 OF THE NEW YORK GENERAL OBLIGATIONS LAW.


<PAGE>


          5. Headings. The headings of Sections contained in this Amendment
are provided for convenience only. They form no part of this Amendment or the
Series Supplement and shall not affect the construction or interpretation of
this Amendment or Series Supplement or any provisions hereof or thereof.


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          IN WITNESS WHEREOF, the parties hereto have caused this Supplement
to the Series Supplement to be duly executed by their respective officers
hereunto duly authorized, as of the day and year first above written.


                              LEHMAN ABS CORPORATION

                              By:  /s/ Paul Mitrokostas
                                   -----------------------------
                                   Name:   Paul Mitrokostas
                                   Title:  Senior Vice President


                              U.S. BANK TRUST NATIONAL ASSOCIATION,
                                    not in its individual capacity
                                    but solely as Trustee on behalf
                                    of the Corporate Backed Trust Certificates,
                                    Prudential Financial Note-Backed Series
                                    2003-20 Trust


                              By:  /s/ David J. Kolibachuk
                                   -----------------------------
                                   Name:   David J. Kolibachuk
                                   Title:  Vice President


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