99.2

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INDEPENDENT ACCOUNTANT'S REPORT

The Board of Directors
HomEq Servicing Corporation

We have examined management's assertion, included in the
accompanying Management's Assertion, that HomEq Servicing
Corporation (the Company) complied in all material respects with
the minimum servicing standards set forth in the Mortgage Bankers
Association of America's Uniform Single Attestation Program for
Mortgage Bankers as of and for the year ended December 31,2004.  Management
is responsible for the Company's compliance with those minimum servicing
standards.  Our responsibility is to express an opinion on management's
assertion about the Company's compliance based on our examination.

Our examination was conducted in accordance with attestation standards
established by the American Institute of Certified Public Accountants and,
accordingly, including examining, on a test basis, evidence about the
Company's compliance with the minimum servicing standards specified above
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 the Company's compliance with the minimum servicing
standards.

In our opinion, management's assertion that the Company complied with
the aforementioned minimum servicing standards during the year ended
December 31, 2004 is fairly stated, in all material respects.


/s/: KPMG LLP
KPMG LLP
February 25, 2005


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Management's Assertion


As of and for the year ended December 31, 2004, HomEq Servicing
Corporation (the "Company") complied in all material respects with the
minimum servicing standards set forth in the Mortgage Bankers Association
of America's Uniform Single Attestation Program for Mortgage Bankers.  As
of and for this same period, the Company had in effect a fidelity bond
and errors and omissions policy in the amounts of $200 million and $20
million, respectively.


HomEq Servicing Corporation


/s/:  Arthur Q. Lyon
Arthur Q. Lyon
President

Date:  February 25, 2005


/s/:  Keith G. Becher
Keith G. Becher
Chief Operating Officer

Date:  February 25, 2005















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