C5-53. Asset-Backed Securities

Correction

In rule document 05-53 beginning on page 1506 in the issue of Friday, January 7, 2005, make the following correction:

On page 1522, the table is corrected in part to read as follows:

Disclosure for Form S-1 for Registered ABS Offerings

Existing form items	Required if applicable	May be omitted
*         *          *          *          *         *	*	*
Item 11. Information with Respect to the Registrant		•
*         *          *          *          *         *	*	*