99.2

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KPMG LLP
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Providence, RI  02903-23321


INDEPENDENT ACCOUNTANTS' REPORT

The Board of Directors
Ocean Bank, F.S.B.

We have examined management's assertion, included in the
accompanying Management Assertion, that Ocean Bank, F.S.B., formerly
known as Home Loan and Investment Bank, F.S.B., complied with the
minimum servicing standards set forth 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, 2004.  Management is responsible for Ocean Bank F.S.B.'s
compliance with those minimum servicing standards.  Our
responsibility is to express an opinion on management's
assertion about Ocean Bank F.S.B.'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 Ocean
Bank F.S.B.'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 Ocean Bank F.S.B.'s compliance with the minimum
servicing standards.

In our opinion, management's assertion that Ocean Bank F.S.B. complied
with the aforementioned minimum servicing standards as of and for the
year ended December 31, 2004 is fairly stated, in all material respects.


/s/: KPMG LLP

March 15, 2005


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Management Assertion


As of and for the year ended December 31, 2004, Ocean Bank, F.S.B.
has 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, Ocean Bank, F.S.B. had in effect a
fidelity bond and errors and omissions policy in the amounts of
$5,000,000 and $3,000,000 respectively.


/s/:  John M. Murphy
John M. Murphy
President and Chief Executive Officer

/s/:  Peter Lachapelle
Peter Lachapelle
Chief Operating Officer

Date:  March 15, 2005





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