MCKEE NELSON LLP

5 Times Square

New York, New York 10036

August 20, 2004

VIA EDGAR

Securities and Exchange Commission

450 Fifth Street, N.W.

Judiciary Plaza

Washington, D.C. 20549

Re:

KeyCorp Student Loan Trust 2004-A

(Registration No. 333-114367-02)

Current Report on Form 8-K

Ladies and Gentlemen:

On behalf of KeyCorp Student Loan Trust 2004-A, we transmit herewith for filing under the Securities Act of 1934, as amended, a Current Report on Form 8-K dated August 20, 2004.

If you have any questions concerning the transmitted materials, please do not hesitate to contact the undersigned at (202) 327-2159.

Please acknowledge receipt of this transmission by notifying the person indicated in the “Notify” line in the submission header of the above-referenced filing.

Sincerely,

/s/ Scott Faga

Scott Faga

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

----
FORM 8-K

CURRENT REPORT

PURSUANT TO SECTION 13 OR 15 (d)

OF THE SECURITIES EXCHANGE ACT OF 1934

Date of Report (date of earliest event reported) August 920, 2004

Key Consumer Receivables LLC (as Depositor) under an Amended and Restated Trust Agreement dated as of August 1, 2004; and

Key Bank USA, National Association (~~Depositor~~as a Seller and as Master Servicer) under a Sale and Servicing Agreement dated as of August 1, 2004 in connection with the issuance of KeyCorp Student Loan Trust 2004-A Asset Backed Notes.

Key Consumer Receivables LLC Key Bank USA, National Association (Exact name of Registrant as specified in its charter)

(Seller and Master Servicer)

United States

333-114367-02

34-1938746
34-1804148

(State or other jurisdiction of incorporation)

(Commission File Number)

(IRS Employer ID Numbers)

(Exact name of Registrant as specified in its charter)

Delaware	333-114367-02	34-1938746
United States		34-1804148

(State or other jurisdiction of (Commission (IRS Employer incorporation) File Number) ID Numbers)

Key Tower, 127 Public Square, Cleveland, Ohio	44114
(Address of principal executive offices)	(Zip Code)

Registrants’ Telephone Number,
including area code:	(216) 828-8122
	(216) 689-6300

N/A

(Former name or former address, if changed since last report)

Item 7.

Financial Statements, Pro Forma Financial Information and Exhibits.

(c)

Exhibits

23.1

Exhibit No.	Description of Exhibit
4.1	Indenture, among KeyCorp Student Loan Trust 2004-A (the “Trust”) and Deutsche Bank Trust Company Americas (the “Indenture Trustee”), and JPMorgan Chase Bank, as paying agent and note registrar, dated as of August 1, 2004.
4.2	Amended and Restated Trust Agreement, between Key Consumer Receivables LLC and Bank One, National Association (the “Eligible Lender Trustee”), dated as of August 1, 2004.
10.1	Sale and Servicing Agreement, among Key Consumer Receivables LLC (the “Depositor”) Key Bank USA, National Association (the “Master Servicer” and the “Administrator”) the Trust and the Eligible Lender Trustee, dated as of August 1, 2004.
10.2	Administration Agreement, among Key Bank USA, National Association, the Trust and the Indenture Trustee, dated as of August 1, 2004.
99.1	Student Loan Transfer Agreement between Key Bank USA, National Association (as Seller), Key Consumer Receivables LLC (as Purchaser) and Bank One, National Association (as Depositor Eligible Lender Trustee), dated August 1, 2004.

The Consent of Ernst & Young LLP, independent registered public accounting firm.

SIGNATURES

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 thereunto duly authorized.

KEY CONSUMER RECEIVABLES LLC

By: /s/ Richard S. Hawrylak

Name: ~~Richard S. Hawrylak~~

~~Title: Secretary~~Richard S. Hawrylak

Title:

Secretary

KEY BANK USA, NATIONAL ASSOCIATION

By: /s/ ~~Sagar~~Darlene ~~Cherukuri~~H. Dimitrijevs

Name: ~~Sagar Cherukuri~~

~~Title: Assistant~~Darlene ~~Vice~~H. ~~President~~Dimitrijevs

~~Dated~~Title: ~~August~~ 9,Senior ~~2004~~Vice President

Dated: August 20, 2004

EXHIBIT INDEX

Exhibit 23.1

Exhibit No.	Description of Exhibit
4.1	Indenture, among KeyCorp Student Loan Trust 2004-A (the “Trust”) and Deutsche Bank Trust Company Americas (the “Indenture Trustee”), and JPMorgan Chase Bank, as paying agent and note registrar, dated as of August 1, 2004.
4.2	Amended and Restated Trust Agreement, between Key Consumer Receivables LLC and Bank One, National Association (the “Eligible Lender Trustee”), dated as of August 1, 2004.
10.1	Sale and Servicing Agreement, among Key Consumer Receivables LLC (the “Depositor”) Key Bank USA, National Association (the “Master Servicer” and the “Administrator”) the Trust and the Eligible Lender Trustee, dated as of August 1, 2004.
10.2	Administration Agreement, among Key Bank USA, National Association, the Trust and the Indenture Trustee, dated as of August 1, 2004.
99.1	Student Loan Transfer Agreement between Key Bank USA, National Association (as Seller), Key Consumer Receivables LLC (as Purchaser) and Bank One, National Association (as Depositor Eligible Lender Trustee), dated August 1, 2004.

Consent of Ernst & Young LLP

Consent of Independent Registered Public Accounting Firm

We consent to the reference to our firm under the caption "Experts" and to the use of our report dated July 22, 2004, with respect to the balance sheet of KeyCorp Student Loan Trust 2004-A in the KeyCorp Student Loan Trust 2004-A Prospectus Supplement dated July 30, 2004 and to the incorporation by reference of our report in the Registration Statement (Form S-3, No. 333-114367) and related Prospectus of KeyCorp Student Loan Trusts dated July 26, 2004.

/s/ Ernst & Young LLP

Cleveland, Ohio

August 6, 2004

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