Item 8.01.   Other Events.

             This current report on Form 8-K relates to the quarterly distribution
             reported to the holders of CABCO Series 2004-102 Trust (SBC
             Communications Inc.) (the "Trust") Collared Floating Rate Callable
             Certificates (the "Certificates") relating to the 6.450% Global Notes
             due June 15, 2034 issued by SBC Communications Inc. (the "SBC
             Securities"), which was made on December 16, 2019.

             The Trust was created by the Trust Agreement, dated as of December 15,
             2004, between Corporate Asset Backed Corporation, as the depositor
             (the "Depositor"), and U.S. Bank Trust National Association, as
             trustee (the "Trustee"), providing for the issuance of $32,500,000
             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
             $32,500,000 principal amount of the SBC Securities, all payments on or
             collections in respect of the SBC Securities due on and after
             December 15, 2004, and the rights of the Trust under the Swap
             Agreement, dated as of December 15, 2004, between the Trust and UBS
             AG, as the swap counterparty. SBC Communications Inc., the issuer of
             the SBC Securities, 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. 001-08610). You may read and copy any
             reports, statements and other information filed by SBC Communications
             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 SBC Communications Inc. and please refer to these periodic and
             current reports filed with the SEC.


Item 9.01    Financial Statements and Exhibits.

             (d)  Exhibits.

             99.1 Trustee's Distribution Report with respect to the December 16,
             2019 Distribution Date for the CABCO Series 2004-102 Trust (SBC
             Communications Inc.).

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