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

                               February 20, 2004
                Date of Report (Date of Earliest Event Reported)

                       SEQUOIA RESIDENTIAL FUNDING, INC.
 (as Depositor of Sequoia Mortgage Trust 8, the Issuer of Mortgage Pass-Through
 Certificates under a Pooling and Servicing Agreement dated as of July 1, 2002)

                        SEQUOIA RESIDENTIAL FUNDING, INC.
                        ---------------------------------
             (Exact Name of Registrant as Specified in Its Charter)

       Delaware                 333-90772                   35-2170972
       --------                 ---------                   ----------
   (State or Other             (Commission               (I.R.S. Employer
   Jurisdiction of             File Number)              Identification No.)
   Incorporation)

              One Belvedere Place, Suite 330, Mill Valley, CA 94941
                    (Address of Principal Executive Offices)

                                 (415) 381-1765
                                 --------------
                         (Registrant's Telephone Number,
                              Including Area Code)

             591 Redwood Highway, Suite 3160, Mill Valley, CA 94941
             ------------------------------------------------------
          (Former Name or Former Address, if Changed Since Last Report)



                    INFORMATION TO BE INCLUDED IN THE REPORT

Item 5.           OTHER EVENTS

                  Sequoia Residential Funding, Inc. has previously registered
                  the offer and sale of Mortgage Pass-Through Certificates
                  issued by Sequoia Mortgage Trust 8 (the "Certificates").

                  The following exhibit which relates specifically to the
                  Certificates is included with this Current Report:

Item 7(c).        Exhibits

                  10.1     Monthly Payment Date Statement relating to the
                           distribution to Certificateholders, February 20,
                           2004.



                                   SIGNATURE

         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.

Date:  March 5, 2004

                                    SEQUOIA RESIDENTIAL FUNDING, INC.

                                    By:     /s/ Harold F. Zagunis
                                       -----------------------------------------
                                       Harold F. Zagunis
                                       Chief Financial Officer, Treasurer
                                       and Secretary



                                  EXHIBIT INDEX


Exhibit Number                                                                   Page Number
- --------------                                                                   -----------
                                                                              
10.1              Monthly Payment Date Statement relating to the
                  distribution to Certificateholders, February 20,2004......         5