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Asset-Backed Securities

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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 itemsRequired if applicableMay be omitted
*         *          *          *          *         *   **
Item 11. Information with Respect to the Registrant
*         *          *          *          *         *   **
End Supplemental Information

[FR Doc. C5-53 Filed 1-18-05; 8:45 am]