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Report of Independent Accountants

Board of Directors
Provident Financial Group, Inc.

We have examined  management's  assertion,  included in the accompanying  report
titled Report of Management,  that The Provident Bank (Provident)  complied with
the minimum servicing standards set forth in the Mortgage Bankers Association of
America's Uniform Single Attestation  Program for Mortgage Bankers (USAP) during
the year ended  December 31, 1999.  Management is  responsible  for  Provident's
compliance with those requirements.  Our responsibility is to express an opinion
on  management's   assertions   about   Provident'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 the Bank's  compliance  with those
requirements 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
Provident's compliance with specified requirements.

In  our  opinion,  management's  assertion  that  Provident  complied  with  the
aforementioned  requirements  during the year ended  December 31, 1999 is fairly
stated, in all material respects.

Ernst & Young LLP
March 31, 2000


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