REPORT OF INDEPENDENT ACCOUNTANTS


To the Board of Directors and Shareholder
of Bank of America, N.A.

We have examined management's assertion about compliance by BA Mortgage, LLC and
the Mortgage division of Bank of America, N. A. (collectively, the "Company"),
which together comprise an operating division of Bank of America, N.A., with the
minimum servicing standards (the "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, 2002 included in the
accompanying management assertion (see Exhibit 1). Management is responsible for
the Company's compliance with the Standards. Our responsibility is to express an
opinion on management's assertion about the Company'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 Company's compliance with the
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 the
Company's compliance with the Standards.

In our opinion, management's assertion that the Company complied with the
aforementioned Standards as of and for the year ended December 31, 2002 is
fairly stated, in all material respects.


March 7, 2003