**Exhibit31.3**

 
|                                                                                                                                                              | **Aston Bell**Certified Public  Accountant |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------|--------------------------------------------|
|                                                                                                                                                         | ** **                                 |
| 545 8th Avenue,  Suite 402  New York, NY 10018  Tel. (212) 957-7385

 

17 Academy  Street, Suite 1008  Newark, NJ 07102  Tel. (973) 824-5832 | ** **                                 |

 

**Independent Accountant’s Report**

 

LehmanABS Corporation, as Depositor745 Seventh AvenueNew York, New York 10019

 

U.S.Bank Trust National Association, as TrusteeCorporate Trust Department100 Wall Street

NewYork, NY 10005

 

Re:                               Corporate BackedTrust Certificates, Goldman Sachs Capital ISecurities-Backed Series 2004-7 Trust (the “Trust”)

 

Ladiesand Gentlemen:

 

Wehave 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 materialrespects, with the provisions of the Standard Terms for Trust Agreements datedas of January 16, 2001, as supplemented by a series supplement dated as ofApril 30, 2004 (together, the “Trust Agreement”) in respect of theCorporate Backed Trust Certificates, Goldman Sachs Capital I Securities-Backed Series 2004-7Trust (the “Trust”), during the period covered by the annual report on Form 10-Kfiled by the Depositor on behalf of the Trust for the year ended December 31,2008 (the “Annual Report”). Management is responsible for compliance with theTrust Agreement. Our responsibility is to express an opinion on Management’sassertions based on our examination.

 

Ourexamination was made in accordance with standards established by the AmericanInstitute of Certified Public Accountants and, accordingly, included examining,on a test basis, evidence about the Depositor’s and the Trustee’s compliancewith the Trust Agreement and performing such other procedures as considerednecessary in the circumstances. We believe that our examination provides areasonable basis for our opinion.

 

Forthe year ended December 31, 2008, the Depositor did not file a certainrequired Periodic Report, Form 10-K, on a timely basis, with the UnitedStates Securities and Exchange Commission. In addition, the Depositor is awholly-owned indirect subsidiary of Lehman Brothers Holdings Inc., which fileda voluntary petition for relief under Chapter 11 of the United States Code inthe 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 theDepository Trust Company. No liens, encumbrances, or adverse interests havebeen placed upon the assets of the Trust.

 

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Inour opinion, except for the non-timely filing of a certain Periodic Report asmentioned in the preceding paragraph, the Depositor and the Trustee havecomplied, in all material respects, with the Trust Agreement during the periodcovered by the Annual Report and Management’s assertions with respect to suchcompliance are fairly stated, in all material respects, for the year ended December 31,2008.

 
| /s/  Aston Bell, CPA                   |   |
|----------------------------------------|--------|
| New  York, New York  July 6, 2009 |

 

 

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