8-K/A 1 mab04op1_apr2.txt APRIL 8-K/A # 2 UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington D. C. 20549 Form 8-K/A Current Report Pursuant to Section 13 or 15(d) of The Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): April 26, 2004 MASTR ASSET BACKED SECURITIES TRUST Mortgage Pass-Through Certificates, Series 2004-OP1 Trust (Exact name of registrant as specified in its charter) New York (governing law of 333-106982-19 54-2150434 Pooling and Servicing Agreement) (Commission 54-2150433 (State or other File Number) IRS EIN jurisdiction of Incorporation) c/o Wells Fargo Bank, N.A. 9062 Old Annapolis Road Columbia, MD 21045 (Address of principal executive offices) (Zip Code) Registrant's telephone number, including area code: (410) 884-2000 (Former name or former address, if changed since last report) ITEM 5. Other Events An amendment is being filed because the 8-K/A filed on July 13, 2004 was not necessary. The original 8-K filed on May 7, 2004 for the April 26, 2004 distribution did in fact have the correct monthly distribution report attached. The March 2004 distribution report was not filed in lieu of the April 2004 report as was previously stated in the 8-K/A filed on July 13,2004. Please disregard the previous 8-K/A filed on July 13, 2004. The original April 2004 distribution report filed on May 7, 2004 is included herewith. ITEM 7. Financial Statements and Exhibits (c) Exhibits furnished in accordance with Item 601(a) of Regulation S-K Exhibit Number Description EX-99.1 Monthly report distributed to holders of Mortgage Pass-Through Certificates, Series 2004-OP1 Trust, relating to the April 26, 2004 distribution. Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized. MASTR ASSET BACKED SECURITIES TRUST Mortgage Pass-Through Certificates, Series 2004-OP1 Trust By: Wells Fargo Bank, N.A. as Trustee By: /s/ Beth Belfield as Assistant Vice President By: Beth Belfield as Assistant Vice President Date: 7/14/04 INDEX TO EXHIBITS Exhibit Number Description EX-99.1 Monthly report distributed to holders of Mortgage Pass-Through Certificates, Series 2004-OP1 Trust, relating to the April 26, 2004 distribution. EX-99.1

MASTR ASSET BACKED SECURITIES TRUST 2004-OPT1 8-K/A