Exhibit 31.3



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|LOGO                                                              |                                        |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                
|                                                                  | Aston Bell Certified
Public Accountant
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|                                                                  |                                        | Independent Accountants Report                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                
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|545 8th Avenue, Suite 402 New York, NY 10018 Tel. (212) 957-7385  |                                        | Lehman ABS Corporation, as Depositor 1271 Avenue of the Americas, 40thFloor New York, New York 10020                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           
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|17 Academy Street, Suite 1008 Newark, NJ 07102 Tel (973) 824-5773 |                                        | U.S. Bank Trust National Association, as Trustee Corporate Trust Department 100 Wall Street New York, NY 10005                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 
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|                                                                  |                                        | Re:    Corporate Backed Trust Certificates, Goldman Sachs Capital I Securities-Backed Series 2004-7 Trust
(the Trust)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        
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|                                                                  |                                        | Ladies and Gentlemen:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          
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|                                                                  |                                        | We have examined assertions of Lehman ABS Corporation (the Depositor) and U.S. Bank Trust 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 1 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, 2011 (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.
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|                                                                  |                                        | 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.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        
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|                                                                  |                                        | 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. On December 6, 2011, the Bankruptcy Court entered an order confirming the Modified Third Amended Chapter 11 Plan of Lehman Brothers Holdings Inc. and its
Affiliated Debtors (the Plan). 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, 2011.
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| |  | On March 6, 2012, the Plan became effective and a notice of the Effective Date of the Plan was filed with the Bankruptcy Court.                                                                                                                                                                              
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| |  | LOGO New York, New York March 20, 2012                                                                                                                                                                                                                                                                       



ASTON BELL, CPA

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