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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
 WASHINGTON, D.C. 20549
 FORM 10-K
 FOR ANNUAL AND TRANSITION REPORTS
PURSUANT TO SECTIONS 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934
  þ
    
    ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
 For the fiscal year ended December 31, 2010
 OR
 o
    
    TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
 For the transition period from  to .
 Commission file number 001-32193
 Corporate Asset Backed Corporation,
  Delaware
    
    22-3281571(State or Other Jurisdiction
    
    (I.R.S. Employerof Incorporation or Organization)
    
    Identification No.)
 445 Broad Hollow Road, Suite 239, Melville, New York
    
    11747(Address of Principal Executive Offices)
    
    (Zip Code)
   Title of class
    
    Name of each Exchange on which registered$150,000,000 CABCO Series 2004-101 
Trust (Goldman Sachs Capital I)
    
    New York Stock ExchangeFloating Rate Callable Certificates
  o þ
 o þ
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  Large accelerated filer o
    
    Accelerated filer o
    
    Non-accelerated filer þ(Do not check if a smaller reporting
company)
    
    Smaller reporting company o
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TABLE OF CONTENTS  Part IItem 1. BusinessItem 1A. Risk FactorsItem 1B. Unresolved Staff CommentsItem 2. PropertiesItem 3. Legal ProceedingsItem 4. Submission of Matters to a Vote of Security HoldersPart IIItem 5. Market for Registrants Common Equity, Related Stockholder Matters and Issuer Purchases of Equity SecuritiesItem 6. Selected Financial DataItem 7. Managements Discussion and Analysis of Financial Condition and Results of OperationsItem 7A. Quantitative and Qualitative Disclosures About Market RiskItem 8. Financial Statements and Supplementary DataItem 9. Changes in and Disagreements With Accountants on Accounting and Financial DisclosureItem 9A. Controls and ProceduresItem 9B. Other InformationPart IIIItem 10. Directors and Executive Officers of the RegistrantItem 11. Executive CompensationItem 12. Security Ownership of Certain Beneficial Owners and Management and Related Stockholder MattersItem 13. Certain Relationships and Related TransactionsItem 14. Principal Accounting Fees and ServicesPart IVItem 15. Exhibits and Financial Statement SchedulesSIGNATURESEXHIBIT INDEXExhibit 31.1Exhibit 99.1Exhibit 99.2    Table of Contents




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##### Table of Contents



Part I
 
 Item 1.
    
    Business.
  
 Item 1A.
    
    Risk Factors
  
 Item 1B.
    
    Unresolved Staff Comments
  
 Item 2.
    
    Properties.
  
 Item 3.
    
    Legal Proceedings.
  
 Item 4.
    
    Submission of Matters to a Vote of Security Holders.
  
 Part II
 
 Item 5.
    
    Market for Registrants Common Equity, Related Stockholder Matters and Issuer Purchases of
Equity Securities.
   
 Item 6.
    
    Selected Financial Data.
  
 Item 7.
    
    Managements Discussion and Analysis of Financial Condition and Results of Operations.
  
 Item 7A.
    
    Quantitative and Qualitative Disclosures About Market Risk.




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Item 8.
    
    Financial Statements and Supplementary Data.
  
 Item 9.
    
    Changes in and Disagreements With Accountants on Accounting and Financial Disclosure.
  
 Item 9A.
    
    Controls and Procedures.
  
 Item 9B.
    
    Other Information.
  
 Part III
 
 Item 10.
    
    Directors and Executive Officers of the Registrant.
  
 Item 11.
    
    Executive Compensation.
  
 Item 12.
    
    Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters.
  
 Item 13.
    
    Certain Relationships and Related Transactions.
  
 Item 14.
    
    Principal Accounting Fees and Services




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##### Table of Contents



Part IV
 
 Item 15.
    
    Exhibits and Financial Statement Schedules.
 (a)
    
    Not Applicable.
 (b)
    
    (1) Certification pursuant to Rule 13a-14 of the Securities Exchange Act of 1934 is filed
herewith as Exhibit 31.1.
    (c)
    
    Not Applicable.




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SIGNATURES
 th
 CORPORATE ASSET BACKED CORPORATION
as Depositor of the
CABCO Series 2004-101 Trust (Goldman Sachs Capital I)By:
    /s/ George BaldwinName:
    George BaldwinTitle:
    Vice President




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EXHIBIT INDEX
 Exhibit No.
    
    Description of Document31.1
    
    
    Rule 13a-14 Certification.99.1
    
    
    Trustee Statement of Compliance with respect to CABCO Series
2004-101 Trust (Goldman Sachs Capital I).99.2
    
    
    Report of Aston Bell, Certified Public Accountant.99.3  99.6
    *
    
    Current Reports on Form 8-K filed by Corporate Asset Backed
Corporation during the Fiscal Year on behalf of CABCO Series
2004-101 Trust (Goldman Sachs Capital I) that included
distribution reports to the Certificate holders: Form 8-K
Reports filed on February 22, 2010, May 19, 2010, August 19,
2010, and November 19, 2010.
 *
    
    Previously filed with the Securities and Exchange Commission