Exhibit 99.2

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REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


To the Board of Directors of
Wilshire Credit Corporation:

We have examined management's assertion that Wilshire Credit Corporation, a
wholly owned subsidiary of Merrill Lynch Mortgage Capital Inc., a division of
Merrill Lynch & Co., New York, NY (the "Company"), has complied as of and for
the year ended December 31, 2005, with its established minimum servicing
standards described in the accompanying Management's Assertion on Minimum
Servicing Standards dated February 27, 2006. 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, as
adopted by the Public Company Accounting Oversight Board and accordingly,
included examining, on a test basis, evidence about the Company's compliance
with its minimum servicing 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 its minimum servicing
standards.

In our opinion, management's assertion that the Company complied with the
aforementioned minimum servicing standards as of and for the year ended December
31, 2005, is fairly stated, in all material respects, based on the criteria set
forth in Appendix I.


/s/ Deloitte & Touche LLP
-------------------------


February 27, 2006


                                                        Member of
                                                        Deloitte Touche Tohmatsu

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                                                                 [Wilshire LOGO]

                            MANAGEMENT'S ASSERTION ON
                           MINIMUM SERVICING STANDARDS


As of and for the year ended December 31, 2005, Wilshire Credit Corporation (the
"Company")  has  complied,   in  all  material  respects,   with  the  Company's
established  minimum servicing  standards for residential  mortgage loans as set
forth in Appendix I (the "Standards"').  The Standards are based on 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 in the
amount of $265,000,000 and an errors and omission policy in the amount of
$25,000,000.


/s/ Jay Memmott
--------------------------------------------------
Jay Memmott, President and Chief Executive Officer
Wilshire Credit Corporation
Feb 27, 2006


/s/ Russell Campbell
--------------------------------------------------
Russell Campbell, Chief Investment Officer
Wilshire Credit Corporation
Feb 27, 2006


/s/ Ken Frye
--------------------------------------------------
Ken Frye, Senior Vice President
Wilshire Credit Corporation
Feb 27, 2006

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                                                                      APPENDIX I

MINIMUM SERVICING STANDARDS AS SET FORTH IN THE MORTGAGE BANKERS ASSOCIATION OF
AMERICA'S UNIFORM SINGLE ATTESTATION PROGRAM FOR MORTGAGE BANKERS


I.    CUSTODIAL BANK ACCOUNTS

      1.    Reconciliations shall be prepared on a monthly basis for all
            custodial bank accounts and related bank clearing accounts. These
            reconciliations shall:

            o     Be mathematically accurate

            o     Be prepared within forty-five (45) calendar days after the
                  cutoff date

            o     Be reviewed and approved by someone other than the person who
                  prepared the reconciliation

            o     Document explanations for reconciling items. These
                  reconciling items shall be resolved within ninety (90)
                  calendar days of their original identification.

      2.    Funds of the servicing entity shall be advanced in cases where there
            is an overdraft in an investor's or a mortgagor's account.

      3.    Each custodial account shall be maintained at a federally insured
            depository institution in trust for the applicable investor.

      4.    Escrow funds held in trust for a mortgagor shall be returned to the
            mortgagor within thirty (30) calendar days of payoff of the mortgage
            loan.

II.   MORTGAGE PAYMENTS

      1.    Mortgage payments shall be deposited into the custodial bank
            accounts and related bank clearing accounts within two business days
            of receipt.

      2.    Mortgage payments made in accordance with the mortgagor's loan
            documents shall be posted to the applicable mortgagor records within
            two business days of receipt.

      3.    Mortgage payments shall be allocated to principal, interest,
            insurance, taxes or other escrow items in accordance with the
            mortgagor's loan documents.

      4.    Mortgage payments identified as loan payoffs shall be allocated in
            accordance with the mortgagor's loan documents.

III.  DISBURSEMENTS

      1.    Disbursements made via wire transfer on behalf of a mortgagor or
            investor shall be made only by authorized personnel.

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      2.    Disbursements made on behalf of a mortgagor or investor shall be
            posted within two business days to the mortgagor's or investor's
            records maintained by the servicing entity.

      3.    Tax and insurance payments shall be made on or before the penalty or
            insurance policy expiration dates, as indicated on tax bills and
            insurance premium notices, respectively, provided that such support
            has been received by the servicing entity at least thirty (30)
            calendar days prior to these dates.

      4.    Any late payment penalties paid in conjunction with the payment of
            any tax bill or insurance premium notice shall be paid from the
            servicing entity's funds and not charged to the mortgagor, unless
            the late payment was due to the mortgagor's error or omission,

      5.    Amounts remitted to investors per the servicer's investor reports
            shall agree with cancelled checks, or other form of payment, or
            custodial bank statements.

      6.    Unused checks shall be safeguarded so as to prevent unauthorized
            access.

IV.   INVESTOR ACCOUNTING AND REPORTING

      1.    The servicing entity's investor reports shall agree with, or
            reconcile to, investors' records on a monthly basis as to the total
            unpaid principal balance and number of loans serviced by the
            servicing entity.

V.    MORTGAGOR LOAN ACCOUNTING

      1.    The servicing entity's mortgage loan records shall agree with, or
            reconcile to, the records of mortgagors with respect to the unpaid
            principal balance on a monthly basis.

      2.    Adjustments on ARM loans shall be computed based on the related
            mortgage note and any ARM rider.

      3.    Escrow accounts shall be analyzed, in accordance with the
            mortgagor's loan documents, on at least an annual basis.

      4.    Interest on escrow accounts shall be paid, or credited, to
            mortgagors in accordance with the applicable state laws.

VI.   DELINQUENCIES

      1.    Records documenting collection efforts shall be maintained during
            the period a loan is in default and shall be updated at least
            monthly. Such records shall describe the entity's activities in
            monitoring delinquent loans including, for example, phone calls,
            letters and mortgage payment rescheduling plans in cases where the
            delinquency is deemed temporary (e.g., illness or unemployment).

VII.  INSURANCE POLICIES

      1.    A fidelity bond and errors and omissions policy shall be in effect
            on the servicing entity throughout the reporting period in the
            amount of coverage represented to investors in management's
            assertion.