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, 2024

 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: February 20, 2025

 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