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EXHIBIT 99.12
 
 Residential
Funding Corporation




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PricewaterhouseCoopers
LLP

Suite 1400225 South Sixth StreetMinneapolis MN 55402Telephone (612) 596 6000Facsimile (612) 373 7160
 Report of Independent Accountants
 
    /s/
    
    (PRICEWATERHOUSECOOPERS LLP LOGO)




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GMAC
RFC
 Exhibit 1
 Managements Assertion Concerning Compliance
with USAP Minimum Servicing Standards
    I.
    
    CUSTODIAL BANK ACCOUNTS
 A.
    
    Reconciliations shall be prepared on a monthly basis for all custodial bank
accounts and related bank clearing accounts. These reconciliations shall:
 1)
    
    Be mathematically accurate.2)
    
    Be prepared within thirty (30) calendar days after the cutoff date.3)
    
    Be reviewed and approved by someone other than the person who
prepared the reconciliation, and document explanation for reconciling items.4)
    
    These reconciling items shall be resolved within ninety (90)
calendar days of their original identification.
 B.
    
    Each custodial and escrow account as maintained by the master servicer and
subservicer shall be maintained in an eligible account in trust for the applicable
certificateholders as prescribed by applicable pooling and servicing agreements.
 C.
    
    Funds shall be advanced by the master servicer the primary servicer or the
subservicer, as required by applicable pooling and servicing agreements in accordance
with the amortization schedule of each mortgage loan, or for overdrafts in the
mortgagers escrow accounts.
 II.
    
    SUBSERVICER REMITTANCES
 A.
    
    Remittances for mortgage payments and payoffs received from primary servicers
or subservicers shall be deposited into the applicable investor custodial bank
account within one business day of receipt.
 fax




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Exhibit 1
 B.
    
    Remittances from primary servicers or subservicers shall be reconciled to
applicable mortgager records during the appropriate accounting cycle.C.
    
    Reconciliations shall be performed monthly for each primary servicer and
subservicer remittance. These reconciliations shall:
 1)
    
    Be mathematically accurate.2)
    
    Be prepared within thirty (30) calendar days after the
cutoff date.
 III.
    
    DISBURSEMENTS
 A.
    
    Disbursements to investors shall be made in accordance with the applicable
pooling and servicing agreements and/or the prospectus indicating how cash flows are
to be allocated.B.
    
    Amounts remitted to investors per our investor reports shall agree with the
custodial bank statements.C.
    
    Only permitted withdrawals per the applicable pooling and servicing
agreements shall be made from the custodial accounts for certificateholders.D.
    
    Disbursements of investor funds from custodial accounts via wire transfer
shall be made only by authorized personnel.
 IV.
    
    INVESTOR ACCOUNTING AND REPORTING
 A.
    
    Statements to the certificateholders shall be made with each monthly
distribution in accordance with applicable pooling and servicing agreements detailing
the applicable distribution activity and effect on the unpaid principal balance of the
mortgage loans.
 V.
    
    MORTGAGOR ACCOUNTING
 A.
    
    Uniform Single Attestation Program reports from external primary servicers
or subservicers will be obtained and reviewed to provide a basis in meeting our
minimum servicing standards.B.
    
    Mortgage loan records shall agree with, or reconcile to, the mortgage loan
records maintained by the primary servicers or subservicers with respect to unpaid
principal balance on a monthly basis.




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Exhibit 1
 VI.
    
    DELINQUENCIES
 A.
    
    Reports from primary servicers and subservicers identifying delinquent loans
shall be received and reviewed monthly. Reports shall be made with each distribution
to certificateholders as to the number and aggregate principal balances of delinquent
mortgage loans, based on the most recent reports furnished by the primary servicers
and subservicers.
 VII.
    
    INSURANCE POLICIES
 A.
    
    As of and for this same period, the Company had in effect a fidelity bond in
the amount of $300,000,000 and a mortgage impairment/mortgages errors and omissions
and professional liability insurance policy in the amount of $100,000,000.
 /s/ Bruce Paradis

Bruce ParadisResidential Funding CorporationPresident & Managing Director/s/ Ken Duncan

Ken DuncanResidential Funding CorporationChief Financial Officer & Managing Director/s/ Barb WendtBarb WendtResidential Funding CorporationManaging Director




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Residential Funding Corporation
December 31, 2005 Exhibit 2
 1985
Series
    

1996
Series (cont.)
    

1999
Series (cont.)1985 MS-ASL (1014)
1985 MS-ASL (1038)
1985 MS-ASL (1052)
1985 MS-ASL (1059)1986 Series
    
    1996-WH5
1996-WH7
1996-WH10
1996-WH18
1996-WH19
    
    1999-QS4
1999-RS1
1999-WH2
1999-WH5
1999-WH12
1999-WH141997 SeriesNYCF 1986-A
    
    1997-2
    
    2000 Series1987
Series
    
    1997-NWH11997-NWH3
    
    2000-Hl12000-HI21987-WH2
NYCF 1987-A1988 Series
    
    1997-NWH6
1997-NWH9
1997-WH11
1997-WH141997-WH15
    
    2000-HI3
2000-HI4
2000-HI5
2000-HL12000-HWH21988-SBRC WH1
NYCF 1988-A
    
    1998 Series
    
    2000-HWH3
2000-HWH62000-HWH102000-HWH111990 Series
    
    1998-B (1999-A)1998-HI2
    
    2000-KS1
2000-KS2NYCF 1990-A1993 Series
    
    1998-HI4
1998-HWH1
1998-HWH21998-HWH3
    
    2000-KS3
2000-KS42000-KS5
2000-NWH11993-WH2
1993-WH15C1994 Series
    
    1998-HWH5
1998-NWH2
1998-NWH4
1998-NWH81998-QWH1
    
    2000-NWH3
2000-NWH6
2000-PTWH22000-PTWH32000-QWH11994-WH21
1994-WH4B
1994-WH16D1995 Series
    
    1998-QWH2B
1998-RS1
1998-WH4
1998-WH8
1998-WH9 I1998-WH9 II
    
    2000-RS42000-RZ1
2000-WH4
2000-WH111995-HWH11995-HWH2
    
    1998-WH10
    
    2001 Series1995-HWH31995-HWH4
1995-HWH5
1995-WH5
    
    1999 Series
    
    2001-CWH11995-WH12
1995-WH13
1995-WH14
1995-WH15
1995-WH18
    
    1999-HI1
1999-HI4
1999-HI6
1999-HI8
1999-HWH1
1999-HWH2
1999-HWH5
1999-KS3
1999-KS4
    
    2001 -Hl1
2001 -HI2
2001 -HI3
2001 -HI4
2001 -HS2
2001 -HS3
2001-KS1
2001 -KS2
2001 -KS3
2001 -KS42001-MWH11996
Series1996-SW1A
1996-SW1B
1996-SW1C
1996-SW1D
    
    1999-NWH1
1999-NWH2
1999-NWH3
1999-NWH4
1999-NWH5
    
    2001-NWH1
2001-NWH3
2001-NWH5
2001-NWH9




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Residential Funding Corporation  December 31 , 2005 Exhibit 2
 2001
Series (cont.)
    

2002 Series (cont.)
    

2002 Series (cont.)2001-NWH12
2001-PTWH4
2001-PTWH6
2001-PTWH7
2001-PTWH8
2001-PTWH10
2001-PTWH11
2001-PTWH12
2001-PTWH14
2001-PTWH16
2001-PTWH17
2001-PTWH18
2001-PTWH19
2001-QS13
2001-QS16
2001-QS17
2001-QS18
2001-QS19
2001-RM2
2001-RS1
2001 -RS2
2001 -RS3
2001 -WH3
2001-WH9
2001-WH12
2001-WH142002 Series
    
    2002-PTWH9
2002-PTWH10
2002-PTWH13
2002-PTWH15
2002-PTWH16
2002-PTWH19
2002-PTWH20
2002-PTWH21
2002-PTWH24
2002-PTWH28
2002-PTWH31
2002-PTWH33
2002-PTWH35
2002-PTWH36
2002-PTWH40
2002-PTWH41
2002-PTWH42
2002-PTWH44
2002-PTWH45
2002-PTWH46
2002-PTWH47
2002-QS1
2002-QS2
2002-QS3
2002-QS4
2002-QS5
2002-QS6
2002-QS7
    
    2002-S11
2002-S12
2002-S13
2002-S14
2002-S15
2002-S16
2002-S17
2002-S18
2002-S19
2002-S20
2002-SL1
2002-WH1
2002-WH5
2002-WH14
2002-WH17
2002-WH18
2002-WH19
2002-WH21
2002-WH22
2002-WH25
2002-WH26
2002-WH27
2002-WH28
2002-WH29
2002-WH31
2002-WH32
2002-WH33
2002-WH342002-HI1
    
    2002-QS8
2002-QS9
    
    2003 Series2002-HI2
2002-HI3
2002-HI4
2002-HI5
2002-HS1
2002-HS2
2002-HS3
2002-HWH4
2002-KS1
2002-KS2
    
    2002-QS10
2002-QS11
2002-QS12
2002-QS13
2002-QS14
2002-QS15
2002-QS16
2002-QS17
2002-QS18
2002-QS19
    
    2003-Hl1
2003-HI2
2003-HI3
2003-HI4
2003-HS1
2003-HS2
2003-HS3
2003-HS4
2003-HWH12002-KS3
2002-KS4
2002-KS5
2002-KS6
2002-KS7
2002-KS8
2002-NWH1
2002-NWH2
2002-NWH3
2002-NWH4
2002-PTWH1
2002-PTWH4
2002-PTWH5
2002-PTWH7
    
    2002-RM1
2002-RP1
2002-RP2
2002-RS1
2002-RS2
2002-RS3
2002-RS4
2002-RS5
2002-RS6
2002-RS7
2002-RZ1
2002-RZ2
2002-RZ3
2002-RZ4
    
    2003-KS1
2003-KS2
2003-KS3
2003-KS4
2003-KS5
2003-KS6
2003-KS7
2003-KS8
2003-KS9
2003-KS10
2003-KS11
2003-NWH1
2003-NWH2
2003-PTWH1




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Residential Funding Corporation
December 31, 2005 Exhibit 2
 2003
Series (cont.)
    

2003 Series (cont.)
    

2003 Series (cont.)2003-PTWH4
2003-PTWH8
2003-PTWH9
2003-PTWH11
2003-PTWH12
2003-PTWH13
2003-PTWH14
2003-PTWH15
2003-PTWH17
2003-PTWH18
2003-PTWH19
2003-PTWH20
2003-PTWH21
2003-PTWH24
2003-PTWH25
2003-PTWH26
2003-PTWH27
2003-PTWH28
2003-PTWH29
2003-QA1
2003-QR13
2003-QR19
2003-QR24
2003-QS1
    
    2003-RS3
2003-RS4
2003-RS5
2003-RS6
2003-RS7
2003-RS8
2003-RS9
2003-RZ1
2003-RZ2
2003-RZ3
2003-RZ4
2003-RZ5
2003-S1
2003-S2
2003-S3
2003-S4
2003-S5
2003-S6
2003-S7
2003-S8
2003-S9
2003-S10
2003-S11
2003-S12
    
    2003-WH22
2003-WH23
2003-WH24
2003-WH25
2003-WH26
2003-WH27
2003-WH28
2003-WH29
2003-WH30
2003-WH31
2003-WH32
2003-WH33
2003-WH34
2003-WH35
2003-WH36
2003-WH37
2003-WH38
2003-WH39
NIM 2003-NT1
NIM 2003-NT3
NIM2003-NT7
NIM 2003-NT8 2004 Series2003-QS2
2003-QS3
2003-QS4
2003-QS5
2003-QS6
2003-QS7
2003-QS8
2003-QS9
2003-QS10
2003-QS11
2003-QS12
2003-QS13
2003-QS14
2003-QS15
2003-QS16
2003-QS17
2003-QS18
2003-QS19
2003-QS20
2003-QS21
2003-QS22
2003-QS23
2003-RM1
2003-RM2
2003-RP1
2003-RP2
2003-RS1
2003-RS10
2003-RS11
2003-RS2
    
    2003-S13
2003-S14
2003-S15
2003-S16
2003-S17
2003-S18
2003-S19
2003-S20
2003-SL1
2003-WH1
2003-WH2
2003-WH3
2003-WH4
2003-WH5
2003-WH6
2003-WH7
2003-WH8
2003-WH9
2003-WH10
2003-WH11
2003-WH12
2003-WH13
2003-WH14
2003-WH15
2003-WH16
2003-WH17
2003-WH18
2003-WH19
2003-WH20
2003-WH21
    
    2004-C1
2004-C2
2004-HI1
2004-HI2
2004-HI3
2004-HS1
2004-HS2
2004-HS3
2004-KR1
2004-KR2
2004-KS1
2004-KS2
2004-KS3
2004-KS4
2004-KS5
2004-KS6
2004-KS7
2004-KS8
2004-KS9
2004-KS10
2004-KS11
2004-KS12
2004-NWH1
2004-NWH2
2004-PS1
2004-PTWH2
2004-PTWH3
2004-PTWH5
2004-PTWH6




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Residential Funding Corporation
December 31, 2005 Exhibit 2
 2004
Series (cont.)
    

2004
Series (cont.)
    

2005
Series (cont.)2004-PTWH7
2004-PTWH8
2004-PTWH9
2004-PTWH10
2004-PTWH12
2004-PTWH13
2004-QA1
2004-QA2
2004-QA3
2004-QA4
2004-QA5
2004-QA6
2004-QR1
2004-QS1
2004-QS2
2004-QS3
2004-QS4
2004-QS5
2004-QS6
2004-QS7
2004-QS8
2004-QS9
2004-QS10
2004-QS11
2004-QS12
2004-QS13
2004-QS14
2004-QS15
2004-QS16
2004-QWH1
2004-QWH2
2004-QWH3
2004-QWH4
2004-QWH5
2004-QWH6
2004-RP1
2004-RS1
2004-RS2
2004-RS3
2004-RS4
2004-RS5
2004-RS6
2004-RS7
2004-RS8
2004-RS9
2004-RS10
2004-RS11
2004-RS12
2004-RZ1
2004-RZ2
2004-RZ3
2004-RZ4
    
    2004-S3
2004-S4
2004-S5
2004-S6
2004-S7
2004-S8
2004-S9
2004-SA1
2004-SL1
2004-SL2
2004-SL3
2004-SL4
2004-SP1
2004-SP2
2004-SP3
2004-SR1
2004-WH1
2004-WH2
2004-WH3
2004-WH4
2004-WH5
2004-WH6
2004-WH7
2004-WH8
2004-WH9
2004-WH10
2004-WH11
2004-WH12
2004-WH13
2004-WH14
2004-WH16
2004-WH17
2004-WH18
2004-WH19
2004-WH20
2004-WH21
2004-WH22
2004-WH24
BSSP 2004-KS10A
BSSP 2004-KS10B
NIM 2004-NT1
NIM 2004-NT2
NIM 2004-NT3
NIM 2004-NT4
NIM 2004-NT5
NIM 2004-NT6
NIM 2004-NT7
NIM 2004-NT8
NIM 2004-NT11
NIM 2004-NT12 2005 Series
    
    2005-AHL2
2005-AHL3
2005-C3
2005-EFC1
2005-EFC2
2005-EFC3
2005-EFC4
2005-EFC5
2005-EFC6
2005-EMX1
2005-EMX2
2005-EMX3
2005-EMX4
2005-GMACB0501
2005-GMACB0502
2005-GMACB0503
2005-HI1
2005-HI2
2005-HI3
2005-HS1
2005-HS2
2005-HWH1
2005-HWH6
2005-HWH7
2005-HWH8
2005-HWH10
2005-HWH11
2005-HWH12
2005-KS1
2005-KS2
2005-KS3
2005-KS4
2005-KS5
2005-KS6
2005-KS7
2005-KS8
2005-KS9
2005-KS10
2005-KS11
2005-NM2
2005-NM4
2005-NM5
2005-NWH1
2005-NWH2
2005-POWH2
2005-POWH3
2005-QA1
2005-QA2
2005-QA3
2005-QA4
2005-QA5
2005-QA62004-S1
2004-S2
    
    2005-AHL1
    
    2005-QA7
2005-QA8




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Residential Funding Corporation
December 31, 2005 Exhibit 2
 2005
Series (cont.)
    

2005
Series (cont.)2005-QA9
2005-QA10
2005-QA11
2005-QA12
2005-QO1
2005-QO2
2005-QO3
2005-QO4
2005-QR1
2005-QS1
2005-QS2
2005-QS3
2005-QS4
2005-QS5
2005-QS6
2005-QS7
2005-QS8
2005-QS9
2005-QS10
    
    2005-SA1
2005-SA2
2005-SA3
2005-SA4
2005-SA5
2005-SL1
2005-SL2
2005-SP1
2005-SP2
2005-WH1
2005-WH3
2005-WH4
2005-WH6
2005-WH8
2005-WH9
2005-WH10
2005-WH11
2005-WH12
2005-WH132005-QS11
2005-QS12
2005-QS13
2005-QS14
2005-QS15
2005-QS16
2005-QWH1
2005-QWH2
2005-QWH7
2005-QWH8
2005-QWH12
2005-RP1
2005-RP2
2005-RP3
2005-RS1
2005-RS2
2005-RS3
2005-RS4
2005-RS5
2005-RS6
2005-RS7
2005-RS8
2005-RS9
2005-RZ1
2005-RZ2
2005-RZ3
2005-RZ4
2005-S1
2005-S2
2005-S3
2005-S4
2005-S5
2005-S6
2005-S7
2005-S8
    
    2005-WH15
2005-WH16
2005-WH18
2005-WH19
2005-WH20
2005-WH21
2005-WH23
2005-WH24
2005-WH25A
2005-WH25B
2005-WH26
2005-WH27
2005-WH28A
2005-WH28B
2005-WH29
2005-WH30
GCM Residual Facility
NIM 2005-NM3
NIM 2005-NS1
NIM 2005-NT1
NIM 2005-NT2
NIM 2005-NTR1
NIM ABSC (2005-KS4)
NIM SB Finance 2005-KS6N
NIM Soundview (2005-KS3)