Exhibit 99.2 (c)
Deloitte &
   Touche LLP

                   Suite 1200               Telephone: (714) 436-7100
                   695 Town Center Drive    Facsimile: (714) 436-7200
                   Costa Mesa, California 92626-1924
                                                                 

INDEPENDENT ACCOUNTANT'S REPORT

To Long Beach Mortgage Company:

We have examined management's assertion about Long Beach Mortgage
Company's compliance with the minimum servicing standards
identified in the Mortgage Bankers Association of America's
Uniform Single Attestation Program for Mortgage Bankers (USAP) as
of and for the year ended December 31, 1995 included in the
accompanying management assertion.  Management is responsible for
Long Beach Mortgage Company's compliance with those minimum
servicing standards.  Our responsibility is to express an opinion
on management's assertion about the entity's compliance based on
our examination.

Our examination was made in accordance with standards established
by the American Institute of Certified Public Accountants and,
accordingly, included examining, on a test basis, evidence about
Long Beach Mortgage Company's compliance with the minimum
servicing standards and performing such other procedures as we
considered necessary in the circumstances.  We believe that our
examination provides a reasonable basis for our opinion.  Our
examination does not provide a legal determination on Long Beach
Mortgage Company's compliance with the minimum servicing
standards.

In our opinion, management's assertion that Long Beach Mortgage
Company's compliance with the aforementioned minimum servicing
standards as of and for the year ended December 31, 1995 is
fairly stated, in all material respects.


\s\ Deloitte & Touche LLP


March 29, 1996