Mr. Cooper (COOP) 8-K Regulation FD Disclosure

Exhibit 99.2

WM MORTGAGE REINSURANCE COMPANY INC.

BALANCE SHEET

AS OF MAY 31, 2012

(UNAUDITED)

	MODIFIED GAAP BALANCE SHEET
ASSETS
CASH & CASH EQUIVALENTS		5,289,947
INVESTMENTS		17,542,362
INVESTMENTS HELD IN TRUST		309,492,675
ACCRUED INTEREST		2,376,549
REINSURANCE PREMIUMS RECEIVABLE		1,906,401
OTHER RECEIVABLES		0
DEFERRED FEDERAL INCOME TAX		0
VALUATION ALLOWANCE FOR DEFERRED TAX		(13,263,951	)
DEFERRED TAX ASSETS		13,263,951
TOTAL ASSETS		336,607,934
LIABILITIES AND STOCKHOLDER’S EQUITY
LIABILITIES:
ACCRUED EXPENSES		145,460
ACCRUED INVESTMENT EXPENSES		55,364
ACCRUED ADMINISTRATIVE FEES		110,000
ACCRUED CEDING FEES		236,279
PREMIUM TAX PAYABLE		0
FEDERAL INCOME TAX PAYABLE (RECEIVABLE)		0
ALLOWANCE FOR DOUBTFUL ACCOUNTS		0
CONTINGENT LIABILITY		4,000,000
INTEREST PAYABLE		0
UNEARNED PREMIUMS		377,425
LOSSES PAYABLE		5,551,055
LOSS RESERVES		115,034,462
IBNR		5,662,914
CONTINGENCY RESERVES		49,656,320
TOTAL LIABILITIES		180,829,279
STOCKHOLDER’S EQUITY:
CAPITAL STOCK		1,000
PAID-IN CAPITAL		16,659,349
ADDITIONAL PAID-IN CAPITAL		53,219,568
UNREALIZED GAIN/LOSS ON INVESTMENTS		0
CONTINGENCY RESERVES		(49,656,320	)
DIVIDENDS PAID		(250,000	)
RETAINED EARNINGS (ACCUMULATED DEFICIT)		130,885,964
NET INCOME (LOSS)—YEAR TO DATE		4,919,094
TOTAL STOCKHOLDER’S EQUITY		155,778,655
TOTAL LIABILITIES & STOCKHOLDER’S EQUITY		336,607,934

WM MORTGAGE REINSURANCE COMPANY INC.

UNAUDITED FINANCIAL STATEMENTS

COMBINING PROFIT & LOSS STATEMENT

FOR THE PERIOD ENDED May 31, 2012

	MONTH TO DATE			YEAR TO DATE
UNDERWRITING INCOME:
ASSUMED PREMIUMS WRITTEN		1,848,303			11,033,759
CHANGE IN UNEARNED PREMIUMS		13,038			78,512
NET PREMIUMS EARNED		1,861,342			11,112,271
UNDERWRITING EXPENSES:
LOSSES PAID		5,551,056			27,732,129
PROVISION FOR LOSS RESERVES		(4,207,601	)		(17,437,891	)
PROVISION FOR IBNR		(285,792	)		(884,015	)
CEDING COMMISSION		236,279			1,376,158
PREMIUM TAX EXPENSE		0			0
TOTAL UNDERWRITING EXPENSES		1,293,942			10,786,382
UNDERWRITING INCOME (LOSS)		567,399			325,890
GENERAL & ADMINISTRATIVE EXPENSES:
MANAGEMENT FEES		21,537			83,450
ACTUARY CONSULTING FEES		27,170			117,170
AUDIT FEES		51,500			103,000
LEGAL FEES		5,422			35,213
ADMINISTRATIVE FEES		110,000			262,581
LICENSE AND FEES		0			300
TRAVEL AND ENTERTAINMENT		0			0
BANK SERVICE FEES		406			828
MISCELLANEOUS EXPENSES		0			0
TOTAL GENERAL & ADMINISTRATIVE EXPENSES		216,035			602,543
INTEREST EXPENSE		0			0
INTEREST INCOME		967			5,855
AMORTIZATION—COMMERCIAL PAPER		0			0
INVESTMENT INCOME—MUNICIPAL BONDS		0			0
INVESTMENT INCOME—CORPORATE BONDS		485,312			2,455,922
INVESTMENT INCOME—MBS BONDS		69,290			364,499
INVESTMENT INCOME—US AGENCY		274,671			1,436,198
INVESTMENT INCOME—US TREASURY		79			389
INVESTMENT INCOME—FOREIGN ISSUE		113,993			495,998
BOND AMORTIZATION—MUNICIPAL BONDS		0			0
BOND AMORTIZATION—CORPORATE BONDS		(131,721	)		(647,553	)
BOND AMORTIZATION—MBS BONDS		(1,356	)		(3,125	)
BOND AMORTIZATION—US AGENCY		(32,440	)		(201,443	)
BOND AMORTIZATION—US TREASURY		(12	)		(58	)
BOND AMORTIZATION—FOREIGN ISSUE		(37,323	)		(167,201	)
INVESTMENT EXPENSE		(55,364	)		(133,597	)
GAIN/LOSS ON SALE OF INVESTMENT		36,041			288,843
FAS 159 GAIN ON TRADING SECURITIES		(826,921	)		1,301,020
NET INVESTMENT INCOME		(104,784	)		5,195,747
LEGAL SETTLEMENT		0			0
INCOME (LOSS) BEFORE TAX PROVISION		246,580			4,919,094
CURRENT FEDERAL INCOME TAX (BENEFIT) EXPENSE		0			0
PROVISION FOR DOUBTFUL INCOME TAX RECEIVABLE		0			0
DEFERRED FEDERAL INCOME TAX (BENEFIT) EXPENSE		86,313			1,721,626
CHANGE IN VALUATION ALLOWANCE		(86,313	)		(1,721,626	)
FEDERAL INCOME TAX EXPENSE		0			0
NET INCOME (LOSS)		246,580			4,919,094