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8-K - LEHMAN ABS CORP BACKED TRUST CERTS SER 2001-27mv11-3_8k.txt

                                                                   Exhibit 99.1


                        TRUSTEE'S DISTRIBUTION STATEMENT

To the Holders of:

Corporate Backed Trust Certificates, Series 2001-27
*CUSIP:        21988G650       Class     A-1
               21988GAZ9       Class     A-2

In accordance with the Standard Terms for Trust Agreements, U.S. Bank Trust
National Association, as Trustee, submits the following cash basis statement for
the period ending October 15, 2009.

INTEREST ACCOUNT
----------------


Balance as of April 15, 2009                                          $0.00
         Scheduled Income received on securities              $1,687,500.00
         Unscheduled Income received on securities                    $0.00

LESS:
         Distribution to Class A-1 Holders                   -$1,687,499.16
         Distribution to Class A-2 Holders                           -$0.00
         Distribution to Depositor                                   -$0.00
         Distribution to Trustee                                     -$0.84
Balance as of October 15, 2009                                        $0.00


PRINCIPAL ACCOUNT
-----------------


Balance as of April 15, 2009                                          $0.00
         Scheduled Principal received on securities                   $0.00

LESS:
         Distribution to Holders                                     -$0.00
Balance as of October 15, 2009                                        $0.00



                UNDERLYING SECURITIES HELD AS OF October 15, 2009

    Principal Amount                           Title of Security
    ----------------                           -----------------

       $45,000,000                  Royal Caribbean Cruises Ltd. 7.50% Senior
                                    Debentures due October 15, 2027

                                    *CUSIP:  780153AG7


U.S. Bank Trust National Association, as Trustee

*The Trustee shall not be held responsible for the selection or use of the CUSIP
numbers nor is any representation made as to its correctness. It is included
solely for the convenience of the Holders.