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Exhibit 99.3
 Report of Independent Registered Public Accounting Firm
     /s/ Deloitte & Touche LLP




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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:
 
    
    be mathematically accurate
 
    
    be prepared within forty-five (45) calendar days after the cutoff date
 
    
    be reviewed and approved by someone other than the person who prepared
the reconciliation, and
 
    
    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 borrowers account.
 3.
    
    Each custodial account shall be maintained at a federally insured depository
institution in trust for the applicable investor.
 II.
    
    PAYMENTS
 1.
    
    Payments shall be deposited into the custodial bank accounts and related bank
clearing accounts within two business days of receipt.
 2.
    
    Payments made in accordance with the borrowers loan documents shall be posted
to the applicable account records within two business days of receipt.
 3.
    
    Payments shall be allocated to principal, interest, insurance, taxes or other
escrow items in accordance with the loan documents.
 4.
    
    Payments identified as loan payoffs shall be allocated in accordance with the
loan documents.
 III.
    
    DISBURSEMENTS
 1.
    
    Disbursements made via wire transfer on behalf of a borrower or investor shall
be made only by authorized personnel.
 2.
    
    Disbursements made on behalf of the borrower or investor shall be posted within
two business days to the account or investors records maintained by the servicing
entity.
 3.
    
    Amounts remitted to investors per the servicers investor reports shall agree
with cancelled checks, or other form of payment, or custodial bank statements.
 IV.
    
    RECEIVABLE ACCOUNTING
  V.
    
    DELINQUENCIES




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Managements Assertion
   /s/ Jerome B. Van Orman, Jr.
 /s/ Jennifer Li




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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; ando
    
    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 borrowers account.3.
    
    Each custodial account shall be maintained at a federally insured depository
institution in trust for the applicable investor.
  1.
    
    Payments shall be deposited into the custodial bank accounts and related bank
clearing accounts within two business days of receipt.2.
    
    Payments made in accordance with the borrowers loan documents shall be posted
to the applicable account records within two business days of receipt.3.
    
    Payments shall be allocated to principal, interest, insurance, taxes or other
escrow items in accordance with the loan documents.4.
    
    Payments identified as loan payoffs shall be allocated in accordance with the
loan documents.
  1.
    
    Disbursements made via wire transfer on behalf of a borrower or investor shall
be made only by authorized personnel.2.
    
    Disbursements made on behalf of the borrower or investor shall be posted within
two business days to the account or investors records maintained by the servicing
entity.3.
    
    Amounts remitted to investors per the servicers investor reports shall agree
with cancelled checks, or other form of payment, or custodial bank statements.
  1.
    
    The servicing entitys receivable records shall agree with, or reconcile to,
the records of the borrower with respect to the unpaid principal balance on a monthly
basis.
  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 payment rescheduling plans in cases where the delinquency is deemed
temporary (e.g., illness or unemployment).