Item 8.01 Other Events.
This current report on Form 8-K relates to the semi-annual distribution reported
to the holders of CABCO Trust for J.C. Penney Debentures (the "Trust") Trust
Certificates (the "Certificates") relating to the J.C. Penney Company, Inc. 7
5/8% Debentures due March 1, 2097 (the "JCP Debentures"), which was made on
September 1, 2009.
The Trust was created by the Amended and Restated Trust Agreement, dated as of
March 25, 1999, between Corporate Asset Backed Corporation, as the depositor
(the "Depositor"), and The Bank of New York, as trustee (the "Trustee"),
providing for the issuance of $52,650,000 aggregate certificate principal
balance of Certificates. The Certificates do not represent obligations of or
interests in the Depositor or the Trustee. The Certificates represent beneficial
interests in the Trust. The Trust's assets consist primarily of $52,650,000
principal amount of the JCP Debentures. J.C. Penney Company, Inc. is subject to
the informational requirements of the Securities Exchange Act of 1934, and in
accordance with those requirements files periodic and current reports and other
information (including financial information) with the Securities and Exchange
Commission ("SEC") (File No. 001-00777). You may read and copy any reports,
statements and other information filed by J.C. Penney Company, Inc. with the SEC
(a) over the Internet at the SEC website at http://www.sec.gov containing
reports, proxy statements and other information regarding registrants that file
electronically with the SEC and (b) at the SEC's public reference room at 450
Fifth Street, N.W., Washington, D.C. 20549. You can also request copies of these
documents upon payment of a copying fee, by writing to the SEC's public
reference room at 450 Fifth Street, N.W., Washington, D.C. 20549. Please call
the SEC at (800) SEC-0330 for further information on J.C. Penney Company, Inc.
and please refer to these periodic and current reports filed with the SEC.
Item 9.01 Financial Statements and Exhibits.
(c) Exhibits.
99.1 Trustee's Distribution Report with respect to the September 1, 2009
Distribution Date for the CABCO Trust for J.C. Penney Debentures.
