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|     |  | Exhibit 31.3
|LOGO |  |             

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|LOGO |  | Independent Accountants
Report  Lehman ABS Corporation, as Depositor
1271 Avenue of the Americas, 35thFloor New
York, New York 10020  U.S. Bank Trust National Association, as
Trustee Corporate Trust Department
100 Wall Street New York, NY 10005
 Re:    Corporate
Backed Trust Certificates, Goldman Sachs Capital I Securities-Backed Series 2004-7 Trust (the Trust)  Ladies and Gentlemen:  We
have examined assertions of Lehman ABS Corporation (the Depositor) and U.S. Bank National Association, (the Trustee and, together with the Depositor, the Management) that the Depositor and the Trustee have
complied, in all material respects, with the provisions of the Standard Terms for Trust Agreements dated as of January 16, 2001, as supplemented by a series supplement dated as of April 30, 2004 (together, the Trust Agreement) in respect
of the Corporate Backed Trust Certificates, Goldman Sachs Capital I Securities-Backed Series 2004-7 Trust (the Trust), during the period covered by the annual report on Form 10-K filed by the Depositor on behalf of the Trust for the year
ended December 31, 2010 (the Annual Report). Management is responsible for compliance with the Trust Agreement. Our responsibility is to express an opinion on Managements assertions based on our examination.
 Our examination was made in accordance with standards established by the American
Institute of Certified Public Accountants and, accordingly, included examining, on a test basis, evidence about the Depositors and the Trustees compliance with the Trust Agreement and performing such other procedures as considered
necessary in the circumstances. We believe that our examination provides a reasonable basis for our opinion.  The Depositor is a wholly-owned indirect subsidiary of Lehman Brothers Holdings Inc., which filed a voluntary petition for relief under Chapter 11 of the United States Code in the United States Bankruptcy
Court for the Southern District of New York on September 15, 2008. Also, The Trust assets are held by the Trustee through an account at the Depository Trust Company. No liens, encumbrances, or adverse interests have been placed upon the assets of
the Trust.



ASTON BELL,
CPA

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| |  | In our opinion, the Depositor and the Trustee have complied, in all material respects, with the Trust Agreement during the period covered by the Annual Report and
Managements assertions with respect to such compliance are fairly stated, in all material respects, for the year ended December 31, 2010.
| | 
| |  | /s/ Aston Bell, CPA 
New York, New York March 25,
2011                                                                                                                                                                                                                                                       



ASTON BELL,
CPA

2