Document:

Exhibit 10.3

                                 PROMISSORY NOTE

$2,000.00                                                      Las Vegas, Nevada
                                                               02/12/01

FOR VALUE RECEIVED, Hunapu, Inc. (hereinafter referred to as "Maker"), promises
to pay to the order of Putun, LLC (hereinafter referred to as "Holder"), PO Box
50464, Henderson, NV, 89016, or at such other address as Holder may designate in
writing, the principal sum of Two Thousand Dollars ($2,000) until paid, at the
rate of six percent (6%) per annum.

The principal amount of the note shall be due and payable on or before 02/11/02.

Should the amount owing on this note not be paid when due, the entire unpaid
principal sum evidenced by this Note will, without notice to the Maker, become
due and payable.

Maker hereby waives presentment of payment, protect and demand, notice of
protest, demand and dishonor and nonpayment of this Note, and consents that the
holder may extend the time of payment or otherwise modify the terms of payment
or any part or whole of the indebtedness evidenced by this Note as the request
of any other person liable hereon, and consent shall not alter nor diminish the
liability of any party hereunder.

Maker may repay the indebtedness evidenced hereby in whole or in part from time
to time without premium or penalty.

As used herein, Holder shall include any subsequent holder of this Note. Maker
shall have no right to assign this Note without the consent of Holder, and in no
event shall any assignment of this Note by Maker act to release Maker from any
obligations hereunder unless such release is evidenced in writing by Holder.

This Note shall be governed by the laws of the State of Nevada.

Witness the hand of the undersigned this 12 day of February 2001.

                                                Hunapu, Inc.

                                                /s/ John C. Francis, President
                                                ------------------------------Exhibit 10.4

                                 PROMISSORY NOTE

$4,000.00                                                      Las Vegas, Nevada
                                                               04/06/01

FOR VALUE RECEIVED, Hunapu, Inc. (hereinafter referred to as "Maker"), promises
to pay to the order of Putun, LLC (hereinafter referred to as "Holder"), PO Box
50464, Henderson, NV, 89016, or at such other address as Holder may designate in
writing, the principal sum of Four Thousand Dollars ($4,000) until paid, at the
rate of six percent (6%) per annum.

The principal amount of the note shall be due and payable on or before 04/05/02.

Should the amount owing on this note not be paid when due, the entire unpaid
principal sum evidenced by this Note will, without notice to the Maker, become
due and payable.

Maker hereby waives presentment of payment, protect and demand, notice of
protest, demand and dishonor and nonpayment of this Note, and consents that the
holder may extend the time of payment or otherwise modify the terms of payment
or any part or whole of the indebtedness evidenced by this Note as the request
of any other person liable hereon, and consent shall not alter nor diminish the
liability of any party hereunder.

Maker may repay the indebtedness evidenced hereby in whole or in part from time
to time without premium or penalty.

As used herein, Holder shall include any subsequent holder of this Note. Maker
shall have no right to assign this Note without the consent of Holder, and in no
event shall any assignment of this Note by Maker act to release Maker from any
obligations hereunder unless such release is evidenced in writing by Holder.

This Note shall be governed by the laws of the State of Nevada.

Witness the hand of the undersigned this 6 day of April 2001.

                                               Hunapu, Inc.

                                               /s/ John C. Francis, President
                                               ------------------------------<PAGE>   1
                                                                   EXHIBIT 10.24

February 26, 2001

Judson Groshong
33 Woodhill Drive
Redwood City, CA 94061

Dear Jud:

On behalf of Accrue Software, Inc. (the "Company"), I am pleased to offer you
the position of Vice President of Marketing, reporting to Jonathan Becher, Vice
President of Business Development, starting on February 26, 2001. Your salary
will be $13,750 per month, corresponding to $165,000 per year. Your salary will
be payable in accordance with the Company's standard payroll policies (subject
to normal required withholding). You will be covered by the Company's standard
benefits package including health insurance and flexible time off policy.

You will be granted an incentive stock option to purchase 70,000 shares of
Common Stock exercisable at the fair market value on the date of grant by the
Company's board of directors. The option will begin monthly vesting immediately
and will be fully vested in three years, provided you remain an employee of the
Company. The option will be subject to approval and grant by the Company's board
of directors, which will occur at the first regular board meeting following the
commencement of your employment, and the execution of the Company's standard
Option Agreement under its 1996 Stock Plan. In the event you are terminated
without cause, due to a Change of Control, there will be a one year acceleration
of vesting in addition to what has been vested to date.

Our offer to you is conditioned upon your execution of the Accrue Software, Inc.
Proprietary Information and Inventions Agreement, and conditioned upon your
ability to provide and maintain the proper and necessary visa and other
documentation required for you and Accrue to comply with all applicable United
States immigration laws and regulations. In addition, you will abide by the
Company's strict policy that prohibits any new employee from using or bringing
with him or her from any previous employer any confidential information, trade
secret, or proprietary materials or processes of such employer.

Your employment by Accrue will be for an indefinite term and on an "at-will"
basis. This means that Accrue may terminate the employment relationship at any
time, with or without cause. This "at-will" relationship may be changed only by
a written agreement entered into for this purpose and signed by the Company's
Chief Executive Officer. The other terms and conditions of your employment will
be governed by various policies and programs of the Company, in writing and
otherwise, and that those policies and programs may be changed from time to time
by the Company in its discretion. The voluntary "at-will" nature of my
employment shall not be affected nor changed by any other employment policies or
programs the Company may have, now or in the future.

This offer will be held open for three (3) days. To accept please sign at the
bottom of this letter.

Again, let me indicate how pleased we all are to extend this offer, and how much
we look forward to working together. Please indicate your acceptance by signing
and returning the enclosed copy of this letter.

Very truly yours,

/s/ Gregory Walker

Gregory Walker
Interim CEO and CFO
Accrue Software, Inc.

I, Judson Groshong, understand the foregoing terms and conditions and hereby
accept them as stated:

Signed: /s/Judson Groshong                 Date: 2/28/01
        ------------------------------           ------------------------------SUPPLEMENT
                                      TO
                       SERIES SUPPLEMENT, SERIES 2001-22
                       ---------------------------------

          THIS SUPPLEMENT, dated as of June 29, 2001 (this "Supplement"), to
the Series Supplement, dated as of May 24, 2001, (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, Series 2001-22.

          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 $18,750,000 of Underlying Securities
and the Trust hereby issues an additional 750,000 Class A-1 Certificates with
an initial aggregate Certificate Principal Amount of $18,750,000 and an
additional amount of Class A-2 Certificates with an initial notional balance
of $18,750,000 (the "Additional Certificates"). The Additional Certificates
shall have an original issue date of even date herewith but the Additional
Certificates shall accrue interest from June 1, 2001. 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, and the Class A-2 Certificate Call Schedule attached to the Series
Supplement is replaced by Schedule I attached hereto.

          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.

<PAGE>

          IN WITNESS WHEREOF, the parties hereto have caused this 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/ Rene Canezin
                            ----------------------------------------------
                            Name:   Rene Canezin
                            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 Series, 2001-22
                             Trust

                        By: /s/ Marlene Fahey
                            -----------------------------------------------
                            Name:    Marlene Fahey
                            Title:   Vice President and Assistant Secretary

                                      2

<PAGE>

                                                                SCHEDULE I

                      CLASS A-2 CERTIFICATE CALL SCHEDULE

                         DATE               CALL PRICE

                        12/1/01             $1,246,477
                         6/1/02             $1,240,832
                        12/1/02             $1,234,905
                         6/1/03             $1,228,682
                        12/1/03             $1,222,147
                         6/1/04             $1,215,286
                        12/1/04             $1,208,081
                         6/1/05             $1,200,517
                        12/1/05             $1,192,574
                         6/1/06             $1,184,234
                        12/1/06             $1,175,477
                         6/1/07             $1,166,282
                        12/1/07             $1,156,627
                         6/1/08             $1,146,490
                        12/1/08             $1,135,845
                         6/1/09             $1,124,669
                        12/1/09             $1,112,934
                         6/1/10             $1,100,611
                        12/1/10             $1,087,673
                         6/1/11             $1,074,088
                        12/1/11             $1,059,824
                         6/1/12             $1,044,846
                        12/1/12             $1,029,120
                         6/1/13             $1,012,607
                        12/1/13               $995,269
                         6/1/14               $977,063
                        12/1/14               $957,948
                         6/1/15               $937,876
                        12/1/15               $916,802
                         6/1/16               $894,673
                        12/1/16               $871,438
                         6/1/17               $847,041
                        12/1/17               $821,424
                         6/1/18               $794,527
                        12/1/18               $766,284
                         6/1/19               $736,630
                        12/1/19               $705,492
                         6/1/20               $672,798
                        12/1/20               $638,469
                         6/1/21               $602,424
                        12/1/21               $564,577

                                      3

<PAGE>

                         6/1/22               $524,837
                        12/1/22               $483,110
                         6/1/23               $439,296
                        12/1/23               $393,293
                         6/1/24               $344,988
                        12/1/24               $294,269
                         6/1/25               $241,014
                        12/1/25               $185,096
                         6/1/26               $126,382
                        12/1/26                $64,732
                         6/1/27                   $0

                                      4

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