UNITED STATES

 SECURITIES AND EXCHANGE COMMISSION

 Washington, D.C. 20549

 FORM 10-K

 (Mark One)

 ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

 For the fiscal year ended December 31, 2023

 or

 TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

 For the transition period from to

 BRIDGECREST
LENDING AUTO SECURITIZATION TRUST 2023-1
 (Exact Name of Issuing Entity as Specified in its
Charter)
 Commission File Number of Issuing Entity:
 333-271899-01
 Central Index Key Number of Issuing
Entity: 0001993328
 BRIDGECREST AUTO FUNDING LLC

 (Exact Name of Depositor as Specified in its Charter)

 Commission File Number of Depositor: 333-271899

 Central Index Key Number of Depositor: 0001974820

 BRIDGECREST ACCEPTANCE CORPORATION

 (Exact Name of Sponsor as Specified in its Charter)

 Central Index Key Number of Sponsor: 0001493927

 Delaware

 (State or Other Jurisdiction of Incorporation of Registrant)

 93-6668743

 (Issuing Entity's I.R.S. Employer Identification No.)

 Bridgecrest Auto Funding LLC

 1720 W. Rio Salado Parkway

 Tempe, Arizona

 85281

 (Address of Principal Executive Offices of Registrant)

 (Zip Code)

 (888) 418-1212

 (Registrant's Telephone Number, Including Area Code)

 Securities registered pursuant to Section 12(b) of the Act: None

 Securities registered pursuant to Section 12(g) of the Act: None

 Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities
Act. Yes No
 Indicate by check mark if the registrant is not required to file reports pursuant to
Section 13 or Section 15(d) of the Act. Yes No
 Indicate by check mark whether the
registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and
(2) has been subject to such filing requirements for the past 90 days. Yes No
 Indicate by
check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§ 232.405 of this chapter) during the preceding
12 months (or for such shorter period that the registrant was required to submit such files). Yes No

 Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a
 non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company,
"and "emerging growth company" in Rule 12b-2 of the Exchange Act.

 Large accelerated filer

 Accelerated filer

 Non-accelerated filer

 Smaller reporting company

 Emerging growth company

 If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended
transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.

 Indicate by check mark whether the registrant has filed a report on and attestation to its management's assessment of the effectiveness
of its internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or issued its audit report.

 If securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the
registrant included in the filing reflect the correction of an error to previously issued financial statements.
 Indicate by
check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-based compensation received by any of the registrant's executive officers during the relevant recovery period pursuant to §240.10D-1(b).
 Indicate by check mark whether the registrant is a shell company (as
defined in Rule 12b-2 of the Act). Yes No
 State the aggregate market
value of the voting and non-voting common equity held by non-affiliates computed by reference to the price at which the common equity was last sold, or the average bid
and asked price of such common equity, as of the last business day of the registrant's most recently completed second fiscal quarter.
 Registrant
has no voting or non-voting class of common equity outstanding and held by nonaffiliates as of the date of this report, or as of the last business day of the registrant's most recently
completed second fiscal quarter.
 Documents Incorporated by Reference. See Exhibit Index.

 The following Items have been omitted in accordance with General Instruction J to Form 10-K:

 (a)

 Item 1. Business.

 (b)

 Item 1A. Risk Factors.

 (c)

 Item 1C. Cybersecurity.

 (d)

 Item 2. Properties.

 (e)

 Item 3. Legal Proceedings.

 Item 1B. Unresolved Staff Comments.

 Item 4. Mine Safety
Disclosures.

 Substitute information provided in accordance with General Instruction J to Form 10-K:

 Item 1112(b) of Regulation AB. Significant Obligors of Pool Assets ( Financial Information).

 No single obligor represents 10% or more of the pool assets held by Bridgecrest Lending Auto Securitization Trust
 2023-1 (the " Issuing Entity ").
 Item 1114(b)(2) of Regulation AB. Credit
Enhancement and Other Support, Except for Certain Derivatives Instruments ( Financial Information Regarding Significant Enhancement Providers).

 No entity or group of affiliated entities provides any external credit enhancement or other support with respect to either payment of the pool assets held by
the Issuing Entity or payments on the notes (the " Notes ") or certificates (the " Certificates ") issued by the Issuing Entity.

 Item 1115(b) of Regulation AB. Certain Derivatives Instruments ( Financial Information).

 No entity or group of affiliated entities provides any derivative instruments that are used to alter the payment characteristics of the cashflows from the
Issuing Entity.
 Item 1117 of Regulation AB. Legal Proceedings.

 No legal proceedings are pending, and no proceedings are known to be contemplated by governmental authorities, against any of the following companies, or of
which any property of the following companies is the subject, that are or would be material to holders of the Notes or the Certificates: Bridgecrest Acceptance Corporation (the " Sponsor "), Bridgecrest Auto Funding LLC (the
" Depositor "), Computershare Trust Company, National Association (the " Indenture Trustee "), Bridgecrest Acceptance Corporation (the " Servicer "), or the Issuing Entity.

 The following items have been omitted in accordance with General Instruction J to Form 10-K:

 Item 5. Market for Registrant's Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities.

 Item 6. [Reserved]
 Item 7.
Management's Discussion and Analysis of Financial Condition and Results of Operations.
 Item 7A. Quantitative and Qualitative Disclosures
About Market Risk.
 Item 8. Financial Statements and Supplementary Data.

 Item 9. Changes in and Disagreements With Accountants on Accounting and Financial Disclosure.

 Item 9A. Controls and Procedures.
 Item 9B.
Other Information.
 None.
 Item 9C. Disclosure
Regarding Foreign Jurisdictions that Prevent Inspections.

 The following items have
been omitted in accordance with General Instruction J to Form 10-K:
 Item 10. Directors,
Executive Officers and Corporate Governance.
 Item 11. Executive Compensation.

 Item 12. Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters.

 Item 13. Certain Relationships and Related Transactions, and Director Independence.

 Item 14. Principal Accountant Fees and Services.

 Substitute information provided in accordance with General Instruction J to Form 10-K:

 Item 1119 of Regulation AB. Affiliations and Certain Relationships and Related Transactions.

 Information required by Item 1119 of Regulation AB has been omitted from this report
 on Form 10-K in reliance on the Instruction to Item 1119 of Regulation AB.
 Item 1122
of Regulation AB. Compliance with Applicable Servicing Criteria.
 The Servicer and the Indenture Trustee (collectively, the " Servicing
Participants ") have each been identified by the registrant as a party participating in the servicing function with respect to the pool assets. Each of the Servicing Participants has provided a report on an assessment of compliance with the
servicing criteria applicable to it (each, a " Servicing Report "), which Servicing Reports are attached as exhibits to this Form 10-K. In addition, each of the Servicing
Participants has provided an attestation report (each, a " Report on Assessment ") by one or more registered public accounting firms, which Reports on Assessment are also attached as exhibits to
 this Form 10-K. None of the Servicing Reports or the Reports on Assessment have identified any material instance of noncompliance with the servicing criteria applicable to the respective
Servicing Participants.

 Item 1123 of Regulation AB. Servicer Compliance Statement.

 The Servicer has been identified by the registrant as a servicer with respect to the asset pool held by the Issuing Entity. The Servicer has provided a
statement of compliance with applicable servicing criteria (a " Compliance Statement "), signed by an authorized officer of the Sponsor. The Compliance Statement is attached as an exhibit to
 this Form 10-K.

 Item 15. Exhibit and Financial Statement Schedules.

 (a)

 List the following documents filed as a part of the report:

 (1)

 (2)

 (3)

 Those exhibits required by Item 601 of Regulation S-K are listed in
Item 15(b) below.

 (b)

 Exhibits required by Item 601 of Regulation S-K.

 The exhibits listed below are either included or incorporated by reference as indicated:

 Exhibit
No.

 Document Description

 3.1

 Certificate of Formation of the Depositor (incorporated by reference to Exhibit 3.1 to the Registration Statement on Form SF-3 (No. 333-271899) filed with the Commission by the Depositor on May 12, 2023 (the "Registration Statement")).

 3.2

 Limited Liability Company Agreement of the Depositor (incorporated by reference to Exhibit 3.2 to the Registration Statement).

 4.1

 Indenture, dated as of October
25, 2023 (the "Closing Date"), between the Issuer, Bridgecrest Lending Auto Securitization Grantor Trust (the "Grantor Trust") and the Indenture Trustee (incorporated by reference to Exhibit 4.1 to the Current Report on Form 8-K filed with the Commission by the Depositor on October 27, 2023 (the "Closing 8-K")).

 10.1

 Purchase Agreement, dated as of the Closing Date, between the Sponsor and the Depositor (incorporated by reference to Exhibit 10.1 to the Current
 Report on the Closing 8-K).

 10.2

 Sale and Servicing Agreement, dated as of the Closing Date, among the Issuer, the Grantor Trust, the Depositor, the Servicer, Computershare Trust
 Company, National Association (the "Standby Servicer") and the Indenture Trustee (incorporated by reference to Exhibit 10.2 to the Current Report on the Closing 8-K).

 10.3

 Receivables Contribution Agreement, dated as the Closing Date, between the Issuer and the Grantor Trust (incorporated by reference to Exhibit
 10.3 to the Current Report on the Closing 8-K).

 10.4

 Administration Agreement, dated as of the Closing Date, among the Issuer, the Grantor Trust, Bridgecrest Acceptance Corporation (the "Administrator")
 and the Indenture Trustee (incorporated by reference to Exhibit 10.4 to the Current Report on the Closing 8-K).

 10.5

 Amended and Restated Trust Agreement, dated as of the Closing Date, between the Depositor and Wilmington Trust, National Association (the "Owner
 Trustee") (incorporated by reference to Exhibit 10.5 to the Current Report on the Closing 8-K).

 10.6

 Amended and Restated Grantor Trust Agreement, dated as of the Closing Date, between the Issuer and Wilmington Trust, National Association (the
 "Grantor Trust Trustee") (incorporated by reference to Exhibit 10.6 to the Current Report on the Closing 8-K).

 10.7

 Asset Representations Review Agreement, dated as of the Closing Date, among the Issuer, the Grantor Trust, the Sponsor, the Servicer and Clayton
 Fixed Income Services LLC (the "Asset Representations Reviewer") (incorporated by reference to Exhibit 10.7 to the Current Report on the Closing 8-K).

 31.1

 Certification of senior officer in charge of the securitization of the Depositor pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.

 33.1

 Report on Assessment of Compliance with Applicable Servicing Criteria of the Servicer.

 33.2

 Report on Assessment of Compliance with Applicable Servicing Criteria of the Indenture Trustee.

 34.1

 Attestation Report on Assessment of Compliance with Servicing Criteria of Grant Thornton LLP, on behalf of the Servicer.

 34.2

 Attestation Report on Assessment of Compliance with Servicing Criteria of PWC, on behalf of the Indenture Trustee.

 35.1

 Servicer Compliance Statement of Bridgecrest Acceptance Corporation, as Servicer.

 Item 16. Form 10-K Summary.

 None.

 SIGNATURES

 Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to
be signed on its behalf by the undersigned, thereunto duly authorized.

 BRIDGECREST AUTO FUNDING LLC, as Depositor

 By:

 /s/ Daniel Gaudreau

 Name:

 Daniel Gaudreau

 Title:

 President (senior officer in charge of securitization)

 March 28, 2024

 Supplemental Information to be Furnished With Reports Filed Pursuant to Section 15(d)
of the Act by Registrants
 Which Have Not Registered Securities Pursuant to Section 12 of the Act

 No annual report to security holders, proxy statement, form of proxy or other proxy soliciting material has been sent to security holders or is anticipated to
be furnished to security holders subsequent to the filing of this annual report on Form 10-K.


UNITED STATES

 SECURITIES AND EXCHANGE COMMISSION

 WASHINGTON, D.C. 20549

 FORM 10-K

 (Mark One)

 ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

 For the fiscal year ended December 31, 2023

 or

 TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

 For the transition period from ________ to ________

 filed on behalf of:

 Commission File Number of issuing entity: 001-31846

 Central Index Key Number of issuing entity: 0001266832

 Corporate
Backed Trust Certificates, Series 2001-8 Trust
 (Exact Name of Registrant as Specified in Its
Charter)

 by:
 Commission File
Number of depositor: 001-11661
 Central Index Key Number of depositor: 0000829281

 SCS LABS Corporation

 (Exact Name of Depositor as Specified in Its Charter)

 Delaware

 13-3447441

 (State or other jurisdiction of
incorporation or organization)

 (I.R.S. Employer
Identification No.)

 200 Continental Drive, Suite 401, Newark, Delaware

 19713

 (Address of principal executive offices)

 (Zip Code)

 Registrant's telephone number, including area code: (929) 215 1680

 Securities registered pursuant to Section 12(b) of the Act: None

 Securities registered pursuant to Section 12(g) of the Act: None

 Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities
Act. Yes No
 Indicate by check mark if the registrant is not required to file reports pursuant to Section 13
or Section 15(d) of the Act. Yes No
 Indicate by check mark whether the registrant: (1) has filed all
reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such
filing requirements for the past 90 days. Yes No
 Indicate by check mark whether the registrant has submitted
electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§ 232.405 of this chapter) during the
preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). Not applicable.
 Indicate by check
mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K (§229.405 of this chapter) is not contained herein, and will not be contained, to the best of registrant's knowledge, in
definitive proxy or information statements incorporated by reference in Part III of this Form 10-K or any amendment to this Form 10-K.

 Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated
filer, smaller reporting company, or an emerging growth company. See definition of "accelerated filer and large accelerated filer" in Rule 12b-2 of the Exchange Act. (Check one):

 Large Accelerated Filer

 Accelerated Filer

 Non-Accelerated Filer

 Smaller reporting company

 Emerging growth company

 If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period
for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.
 Indicate
by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act). Yes No

 State the aggregate market value of the voting and non-voting common equity held by nonaffiliates computed by
reference to the price at which the common equity was last sold, or the average bid and asked price of such common equity, as of the last business day of the registrant's most recently completed second fiscal quarter. The registrant has no
voting stock or class of common stock that is held by nonaffiliates.
 DOCUMENTS INCORPORATED BY REFERENCE

 The distribution reports to security holders filed on Form 8-K during the fiscal year in lieu of reports on Form 10-Q which include the reports filed on Form 8-K listed in Item 15(a) hereto are incorporated by reference into part IV of this Annual Report.

 Introductory Note

 SCS LABS Corporation (the "Depositor") is the Depositor in respect of the Corporate Backed Trust Certificates, Series
 2001-8 Trust (the "Trust"), a common law trust formed pursuant to the Standard Terms for Trust Agreements, dated as of January 16, 2001, between the Depositor and U.S. Bank Trust National
Association, as trustee (the "Trustee"), as supplemented by a Series Supplement (the "Series Supplement"), dated as of March 8, 2001, in respect of the Trust. The Trust's assets consist solely of a $32,575,000 escrow
position established by the Depository Trust Company ("DTC") representing the original $32,575,000 principal amount 8.10% Debentures due June 15, 2024 (the "Underlying Securities") issued by Motors Liquidation Company (f/k/a
General Motors Corporation)(the "Underlying Securities Issuer") for the purpose of making distributions under the Second Amended Joint Chapter 11 Plan of the Underlying Securities Issuer, as further described in Item 9B below. The
Certificates do not represent obligations or interests in the Depositor or the Trusteee.
 As further described under Item 9B below, the Class A-1 Certificates of the Trust were removed from the listing and registration on the New York Stock Exchange LLC.

 As further described under Item 9B below, Motors Liquidation Company GUC Trust is subject to certain information reporting requirements of the Securities
Exchange Act of 1934, as amended (the "Exchange Act"). For information on Motors Liquidation Company (f/k/a General Motors Corporation) and Motors Liquidation Company GUC Trust, please see periodic and current reports filed with the
Securities and Exchange Commission (the "Commission") under Exchange Act file number 001-00043. The Commission maintains a site on the World Wide Web at " at which users
can view and download copies of reports, proxy and information statements and other information regarding issuers filed electronically through the Electronic Data Gathering, Analysis and Retrieval system, or "EDGAR." Periodic and current
reports and other information required to be filed pursuant to the Exchange Act by the issuer of the underlying securities may be accessed on this site. Neither the Depositor nor the Trustee has participated in the preparation of such reporting
documents, or made any due diligence investigation with respect to the information provided therein. Neither the Depositor nor the Trustee has verified the accuracy or completeness of such documents or reports. There can be no assurance that events
affecting the issuer of the underlying securities or the underlying securities have not occurred or have not yet been publicly disclosed which would affect the accuracy or completeness of the publicly available documents described above.

 Item 1.

 Business.

 Item 1A.

 Risk Factors.

 Item 1B.

 Unresolved Staff Comments.

 Item 2.

 Properties

 Item 3.

 Legal Proceedings.

 None

 Item 4.

 Submission of Matters to a Vote of Security Holders.

 None

 Item 5.

 Market for Registrant's Common Equity, Related Stockholder Matters and Issuer Purchases of Equity
Securities.

 The publicly offered Certificates representing investors' interest in the Trust are represented by
one or more physical Certificates registered in the name of "Cede & Co.", the nominee of The Depository Trust Company.

 Item 6.

 Selected Financial Data.

 Item 7.

 Management's Discussion and Analysis of Financial Condition and Results of Operation.

 Item 7A.

 Quantitative and Qualitative Disclosures About Market Risk.

 Item 8.

 Financial Statements and Supplementary Data.

 Item 9.

 Changes in and Disagreements With Accountants on Accounting and Financial Disclosure.

 None

 Item 9A.

 Controls and Procedures.

 Item 9A(T).

 Controls and Procedures.

 Item 9B.

 Other Information.

 On June 1, 2009, the Underlying Securities Issuer filed for bankruptcy protection in U.S. Bankruptcy Court in New York. Under the Trust
Agreement, the bankruptcy filing by the Underlying Securities Issuer (the "Company") constituted an event of default with respect to the Certificates.

 At the opening of business on July 20, 2009, New York Stock Exchange LLC (the "Exchange") removed the entire class of Corporate
Backed Trust Certificates, Series 2001-8, Class A-1 due 6/15/2024 (the "Certificates") of the Depositor from listing and registration on the Exchange,
pursuant to the provisions of Rule 12d2-2(b) of the Securities Exchange Act of 1934, because, in the opinion of the Exchange, the Certificates were no longer suitable for continued listing and trading on the
Exchange "in light of the underlying General Motors Corporation ( GM') debt security and the fact that GM filed for relief under Chapter 11 of the U.S. Bankruptcy Code with the United States Bankruptcy Court in the Southern District
of New York."
 On March 18, 2011, the Company and certain of its affiliates filed their Second Amended Joint Chapter 11 Plan,
which was confirmed by an order of the Bankruptcy Court entered on March 29, 2011 (as so confirmed, the "GM Plan"). The GM Plan became effective on March 31, 2011 and provided for distributions under the Plan to holders of
Allowed General Unsecured Claims.
 On July 28, 2011, the Trustee, as a holder of the Underlying Securities, received its pro rata
share of a second distribution consisting of 3,502 shares of New GM Stock (CUSIP 37045V100), 3,183 New GM Warrants (Exercise Price of $10.00 per Share, CUSIP 37045V118), and 3,183 New GM Warrants (Exercise Price of $18.33 per Share, CUSIP
37045V126)(collectively, the "New GM Securities"). The Trustee allocated and distributed New GM Securities to the holders of the Class A-1 Certificates then outstanding and unpaid, (after
deducing costs incurred in connection therewith) in accordance with Section 5(d) of the Series Supplement on or about August 25, 2011. There were insufficient amounts to make a distribution to the holders of
 Class A-2 at that time.

 On November 1, 2011, the Trustee, as a holder of the Underlying Securities, received
its pro rata share of a third distribution consisting of 2,604 shares of New GM Stock (CUSIP 37045V100), 2,367 New GM Warrants (Exercise Price of $10.00 per Share, CUSIP 37045V118) and 2.367 New GM Warrants (Exercise Price of $18.33 per Share, CUSIP
37045V126) (collectively, the "New GM Securities"). The Trustee allocated and distributed New GM Securities to the holders of Class A-1 Certificates then outstanding and unpaid, (after deducting
costs incurred in connection therewith) in accordance with Section 5(d) of the Series Supplement on or about January 31, 2012. There were insufficient amounts to make a distribution to the holders of
 Class A-2 at that time.

 Item 10.

 Directors, Executive Officers and Corporate Governance.

 Item 11.

 Executive Compensation.

 Item 12.

 Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters.

 Item 13.

 Certain Relationships and Related Transactions, and Director Independence.

 None

 Item 14.

 Principal Accountant Fees and Services.

 Item 15.

 Exhibits, Financial Statement Schedules.

 (a)

 The following documents have been filed as part of this report.

 1.

 None.

 2.

 None.

 3.

 Exhibits:

 31.1 – Certification by Vice President of the Registrant pursuant to 15 U.S.C. Section 7241, as adopted pursuant to Section 302
of the Sarbanes-Oxley Act of 2002.
 31.2 – Annual Compliance Report by Trustee pursuant to 15 U.S.C. Section 7241, as adopted
pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
 The Trust covered by this Annual Report was formed prior to June 30,
2003 and there is no requirement in the trust agreement for the preparation of a report by an independent public accountant regarding the Trustee's compliance with its obligations.

 (b)

 See Item 15(a) above.

 (c)

 Not Applicable.

 SIGNATURES

 Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the Registrant has duly caused this report to
be signed on its behalf by the undersigned thereunto duly authorized.

 SCS LABS Corporation, as Depositor for the

 Trust (the "Registrant")

 Dated: March 27, 2024

 By:

 /s/ Paul Edwards

 Name:

 Paul Edwards

 Title:

 Vice President

 EXHIBIT INDEX

 Reference
Number per
Item 601 of
Regulation SK

 Description of Exhibits

 Exhibit Number
 in this Form 10-K

 (31.1)

 Certification by Vice President of the Registrant pursuant to 15 U.S.C. Section 7241, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.

 31.1

 (31.2)

 Annual Compliance Report by Trustee pursuant to 15 U.S.C. Section 7241, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.

 31.2


UNITED STATES

 SECURITIES AND EXCHANGE COMMISSION

 WASHINGTON, D.C. 20549

 FORM 10-K

 (Mark One)

 ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

 For the fiscal year ended December 31, 2023

 or

 TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

 For the transition period from to

 filed on behalf of:

 Commission File Number of issuing entity: 001-32131

 Central Index Key Number of issuing entity: 0001284143

 Corporate Backed Trust Certificates, Goldman Sachs Capital I Securities-Backed Series 2004-6 Trust

 (Exact Name of Registrant as Specified in Its Charter)

 by:
 Commission File
Number of depositor: 001-11661
 Central Index Key Number of depositor: 0000829281

 SCS LABS Corporation

 (Exact Name of Depositor as Specified in Its Charter)

 Delaware

 13-3447441

 (State or other jurisdiction of

 incorporation or organization)

 (I.R.S. Employer

 Identification No.)

 200 Continental Drive, Suite 401, Newark, Delaware

 19713

 (Address of principal executive offices)

 (Zip Code)

 Registrant's telephone number, including area code: (646)
 285-9000
 Securities registered pursuant to Section 12(b) of the Act:

 Title of Each Class

 Name of Each Exchange on

 Which Registered

 Corporate Backed Trust Certificates, Goldman Sachs Capital I Securities-Backed Series 2004-6

 New York Stock Exchange ("NYSE")

 Securities registered pursuant to Section 12(g) of the Act: None

 Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.

 Yes No
 Indicate by check mark
if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.
 Yes No

 Indicate by check mark whether the registrant: (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange
Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.

 Yes No
 Indicate by check
mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T
(§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). Not applicable.

 Indicate by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K (§229.405 of
this chapter) is not contained herein, and will not be contained, to the best of registrant's knowledge, in definitive proxy or information statements incorporated by reference in Part III of this Form
 10-K or any amendment to this Form 10-K.
 Indicate by check
mark whether the registrant is a large accelerated filer, an accelerated filer, or a non-accelerated filer. See definition of "accelerated filer and large accelerated filer" in Rule 12b-2 of the Exchange Act. (Check one):

 Large Accelerated Filer

 Accelerated Filer

 Non-Accelerated Filer

 Smaller reporting company

 Emerging growth company

 If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period
for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.
 Indicate
by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act).
 Yes
 No
 State the aggregate market value of the voting and non-voting common equity held
by non-affiliates computed by reference to the price at which the common equity was last sold, or the average bid and asked price of such common equity, as of the last business day of the registrant's
most recently completed second fiscal quarter.
 The registrant has no voting stock or class of common stock that is held by non-affiliates.
 DOCUMENTS INCORPORATED BY REFERENCE

 The distribution reports to security holders filed on Form 8-K during the fiscal year in lieu of reports on Form 10-Q which include the reports filed on Form 8-K listed in Item 15(a) hereto are incorporated by reference into part IV of this Annual Report.

 Introductory Note

 SCS LABS Corporation (the "Depositor") is the Depositor in respect of the Corporate Backed Trust Certificates, Goldman Sachs Capital I
Securities-Backed Series 2004-6 Trust (the "Trust"), a common law trust formed pursuant to the Standard Terms for Trust Agreements, dated as of January 16, 2001, between the Depositor and
U.S. Bank Trust National Association, as trustee (the "Trustee"), as supplemented by a Series Supplement (the "Series Supplement") dated as of March 19, 2004 in respect of the Trust. The Trust's assets consist solely of
capital Securities issued by Goldman Sachs Capital I (the "Underlying Securities Issuer"). The Certificates do not represent obligations of, or interests in, the Depositor or the Trustee.

 The Goldman Sachs Group, Inc., the issuer of the junior subordinated debentures, the sole assets held by the Underlying Securities Issuer, is subject to the
information reporting requirements of the Securities Exchange Act of 1934, as amended (the "Exchange Act"). For information on The Goldman Sachs Group, Inc., please see its periodic and current reports filed with the Securities and
Exchange Commission (the "Commission") under The Goldman Sachs Group, Inc.'s Exchange Act file number, 001-14965. The Commission maintains a site on the World Wide Web at
" at which users can view and download copies of reports, proxy and information statements and other information regarding issuers filed electronically through the Electronic Data Gathering, Analysis and Retrieval
system, or "EDGAR." Periodic and current reports and other information required to be filed pursuant to the Exchange Act by the issuer of the underlying securities may be accessed on this site. Neither the Depositor nor the Trustee has
participated in the preparation of such reporting documents, or made any due diligence investigation with respect to the information provided therein. Neither the Depositor nor the Trustee has verified the accuracy or completeness of such documents
or reports. There can be no assurance that events affecting the issuer of the underlying securities or the underlying securities have not occurred or have not yet been publicly disclosed which would affect the accuracy or completeness of the
publicly available documents described above.

 Item 1. Business.

 Item 1A. Risk Factors.

 Item 1B. Unresolved Staff Comments.

 Item 2. Properties.

 Item 3. Legal
Proceedings.
 None
 Item 4.
Submission of Matters to a Vote of Security Holders.
 None

 Item 5. Market for Registrant's Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities.

 The publicly offered Certificates representing investors' interest in the Trust are represented by one or more physical Certificates
registered in the name of "Cede & Co.", the nominee of The Depository Trust Company. Those publicly offered Certificates are listed on the NYSE.

 Item 6. Selected Financial Data.
 Not
Applicable
 Item 7. Management's Discussion and Analysis of Financial Condition and Results of Operation.

 Item 7A. Quantitative
and Qualitative Disclosures About Market Risk.

 Item 8. Financial Statements and Supplementary Data.

 Item 9. Changes in and
Disagreements With Accountants on Accounting and Financial Disclosure.
 None

 Item 9A. Controls and Procedures.
 Not
Applicable
 Item 9A(T). Controls and Procedures.

 Item 9B. Other Information.

 PART
III
 Item 10. Directors, Executive Officers and Corporate Governance.

 Item 11. Executive
Compensation.
 Item
12. Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters.

 Item 13. Certain Relationships and Related Transactions, and Director Independence.

 None
 Item 14. Principal Accountant Fees and
Services.

 Item 15. Exhibits, Financial Statement Schedules.

 (a)

 The following documents have been filed as part of this report.

 1.

 Trustee's Distribution Statements documented on Form 8-K regarding
the distributions from the Trust to the certificateholders for the period from January 1, 2022 through and including December 31, 2022 have been filed with the Securities and Exchange Commission and are hereby incorporated by reference.
Filing dates are listed below:

 Trust Description

 Distribution Date

 Filed on

 Corporate Backed Trust Certificates, Goldman Sachs Capital I

 02/15/2023

 03/01/2023

 Securities-Backed Series 2004-6 Trust

 08/15/2023

 08/29/2023

 2.

 None.

 3.

 Exhibits:

 31.1 – Certification by Vice President and Assistant Treasurer of the Registrant pursuant to 15 U.S.C. Section 7241, as adopted
pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
 31.2 – Annual Compliance Report by Trustee pursuant to 15 U.S.C.
Section 7241, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
 31. 3 – Report of Aston Bell, CPA.

 (b)

 See Item 15(a) above.

 (c)

 Not Applicable.

 SIGNATURES

 Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the Registrant has duly caused this report to
be signed on its behalf by the undersigned thereunto duly authorized.

 Lehman ABS Corporation, as Depositor for the
 Trust (the "Registrant")

 Dated: March 27, 2024

 By:

 /s/ Paul Edwards

 Name: Paul Edwards

 Title: Vice President

 EXHIBIT INDEX

 Reference

 Number per
 Item 601 of

 Regulation SK

 Description of Exhibits

 Exhibit Number in this Form 10-K

 (31.1)

 Certification by Vice President of the Registrant pursuant to 15 U.S.C. Section 7241, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.

 31.1

 (31.2)

 Annual Compliance Report by Trustee pursuant to 15 U.S.C. Section 7241, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.

 31.2

 (31.3)

 Report of Aston Bell, CPA.

 31.3