8-K/A 1 bsa04sd1_may.txt MAY 8KA 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): May 25, 2004 BEAR STEARNS ASSET BACKED SECURITIES TRUST Asset Backed Certificates, Series 2004-SD1 Trust (Exact name of registrant as specified in its charter) New York (governing law of 333-91334-25 54-2147340 Pooling and Servicing Agreement) (Commission 54-2147339 (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 Subsequent to filing the 8-K relating to the payment date on May 25, 2004, a revision was made to the BEAR STEARNS ASSET BACKED SECURITIES TRUST, Asset Backed Certificates, Series 2004-SD1 which was not included in the original 8-K filed. The 8-K is being amended because the delinquency stratification table has been revised. This revision was not previously disclosed in a 1934 Act filing. The revised data has been and will continue to be available on the Wells Fargo Bank, as Securities Administrator, website at www.ctslink.com. 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 Amended monthly report distributed to holders of Asset Backed Certificates, Series 2004-SD1 Trust, relating to the May 25, 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. BEAR STEARNS ASSET BACKED SECURITIES TRUST Asset Backed Certificates, Series 2004-SD1 Trust By: Wells Fargo Bank, N.A. as Securities Administrator By: /s/ Beth Belfield as Assistant Vice President By: Beth Belfield as Assistant Vice President Date: 7/16/04 INDEX TO EXHIBITS Exhibit Number Description EX-99.1 Amended monthly report distributed to holders of Asset Backed Certificates, Series 2004-SD1 Trust, relating to the May 25, 2004 distribution. EX-99.1

BEAR STEARNS ASSET-BACKED CERTIFICATES SERIES 2004-SD1 8-K/A