Exhibit 99.2

[LOGO] Ernst & Young    o Ernst & Young LLP              o Phone: (213) 977-3200
                          725 South Figueroa Street        www.ey.com
                          Los Angeles, California
                          90017-5418


                       Report on Management's Assertion on
   Compliance with the Specified Minimum Servicing Standards Set Forth in the
             Uniform Single Attestation Program for Mortgage Bankers

             Report of Independent Registered Public Accounting Firm


Board of Directors and Shareholder
IndyMac Bank, F.S.B.

We have examined management's assertion, included in the accompanying report
titled Report of Management, that IndyMac Bank, F.S.B. (the Bank) complied with
the servicing standards identified in Exhibit A (the "specified minimum
servicing standards") to the Report of Management as set forth in the Mortgage
Bankers Association of America's Uniform Single Attestation program for Mortgage
Bankers (USAP) during the year ended December 31, 2005. Management is
responsible for the Bank's compliance with these specified minimum servicing
standards. Our responsibility is to express an opinion on management's assertion
about the Bank'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 the
specified 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 Bank's compliance with the specified minimum
servicing standards.

In our opinion, management's assertion that the Bank complied with the
aforementioned specified minimum servicing standards during the, year ended
December 31, 2005, is fairly stated, in all material respects.

                                                       /s/ Ernst & Young LLP

February 21, 2006



       Ernst & Young LLP is a member of Ernst & Young International, Ltd.
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                                                                          [LOGO]
                                                                     IndymacBank


                      Management's Assertion on Compliance
            with the Specified Minimum Servicing Standards Set Forth
         in the Uniform Single Attestation Program for Mortgage Bankers

                              Report of Management

We, as members of management of IndyMac Bank, F.S.B. (the Bank), are responsible
for complying with the servicing standards identified in the attached Exhibit A
(the "specified minimum servicing standards") as set forth in the Mortgage
Bankers Association of America's Uniform Single Attestation Program for Mortgage
Bankers (USAP). We are also responsible for establishing and maintaining
effective internal control over compliance with these specified minimum service
standards. We have performed an evaluation of the Bank's compliance with the
specified minimum servicing standards as of December 31, 2005 and for the year
then ended. Based on this evaluation, we assert that during the year ended
December 31, 2005, the Bank complied, in all material respects, with the
specified minimum servicing standards.

As of December 31, 2005 and for the year then ended, the Bank had in effect a
fidelity bond in the amount of $90,000,000 and an errors and ommissions policy
in the amount of $20,000,000.


/s/ Michael W. Perry                         /s/ Tony Ebers
-----------------------------------          -----------------------------------
Michael W. Perry                             Tony Ebers
Chairman and                                 Executive Vice President and
Chief Executive Officer                      CEO Indymac Consumer Bank


/s/ Scott Keys                               /s/ J.K. Huey
-----------------------------------          -----------------------------------
Scott Keys                                   J.K. Huey
Exeuctive Vice President and                 Senior Vice President
Chief Financial Officer                      Home Loan Servicing



February 21, 2006




                                                             www.indymacbank.com

                888 East Walnut Street, Pasadena, CA 91101     Tel: 626 535 5553
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                                                                       Exhibit A
                                                                       ---------

                      Specified Minimum Servicing Standards

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:

            a.  be mathematically accurate;

            b.  be prepared within forty-five (45) calendar days after the
                cutoff date. The cutoff date is the date as of which a bank
                account is reconciled every month. It may, or may not, coincide
                with a prescribed investor reporting date but shall be
                consistent from period to period;

            c.  be reviewed and approved by someone other than the person who
                prepared the reconciliation; and

            d.  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 (2) 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 (2) 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.
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                                                                       Exhibit A
                                                                       ---------

                Specified Minimum Servicing Standards (continued)

III.  Disbursements

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

      2.    Disbursements made on behalf of a mortgagor or investor shall be
            posted within two (2 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 flunds 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.    Unissued 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 adjustable rate mortgage (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.
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                                                                       Exhibit A
                                                                       ---------

                Specified Minimum Servicing Standards (continued)


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 (i.e., 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.