KPMG LLP
Suite 2000
355 South Grand Avenue
Los Angeles, CA 90071-1568







                      Independent Accountants' Report


The Board of Directors and Stockholder
Option One Mortgage Corporation:

We have examined management's assertion, included in the accompanying
management assertion, that Option One Mortgage Corporation complied 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, 2005. Management is responsible for Option
One Mortgage Corporation'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 Option One
Mortgage Corporation'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 Option One Mortgage Corporation's compliance with the
minimum servicing standards.

In our opinion, management's assertion that Option One Mortgage Corporation
complied with the aforementioned minimum servicing standards as of and for
the year ended December 31, 2005 is fairly stated in all material respects.


/s/ KPMG LLP
KPMG LLP

Los Angeles, California
February 28, 2006



        KPMG LLP, a U.S. limited liability partnership, is the U.S.
          member firm of KPMG International, a Swiss cooperative.










OPTION ONE MORTGAGE
An H&R Block Company



                         Management Assertion


As of and for the year ended December 31, 2005, Option One Mortgage
Corporation 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, Option One Mortgage Corporation had in effect a fidelity bond and
errors and omissions policy in the amounts of $70,000,000 and $10,000,000,
respectively.


/s/ Robert E. Dubrish
Robert E. Dubrish,
Chief Executive Officer


/s/ William L O'Neill
William L. O'Neill
Chief Financial Officer


/s/ Matthew A. Engel
Matthew A. Engel
Controller


/s/ Fabiola Camperi
Fabiola Camperi
Chief Servicing Officer