Exhibit 99.2

[Deloite LOGO]
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                                                      Deloitte & Touche LLP
                                                      Suite 3300
                                                      925 Fourth Avenue
                                                      Seattle, WA 98104-1126
                                                      USA
                                                      Tele: +1 206 716 7000
                                                      www.deloitte.com

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Directors of
Washington Mutual Inc. and Subsidiaries

We have examined management's assertion that Washington Mutual Inc. and
Subsidiaries (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, dated March 10, 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

March 10, 2006
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                                                       [Washinton Mutual LOGO]
MANAGEMENT'S ASSERTION

As of and for the year ended December 31, 2005, Washington Mutual Inc. and
Subsidiaries (the "Company") has complied, in all material respects, with the
Company's established minimum servicing standards for single family residential
mortgages 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 $110 million, and errors and omissions policy in the amount of $20
million.

/s/ Steve Rotella
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Steve Rotella
President and Chief Operating Officer

/s/ David Schneider
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David Schneider
Executive Vice President
Home Loans

/s/ John Berens
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John Berens
Senior Vice President
Home Loans - Loan Servicing

March 10, 2006



                                                            1201 3rd Avenue
                                                            Seattle, WA 98101

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                                                        [Washinton Mutual LOGO]

WASHINGTON MUTUAL, INC. AND SUBSIDIARIES

APPENDIX I: MINIMUM SERVICING STANDARDS FOR SINGLE FAMILY RESIDENTIAL MORTGAGES
AS SET FORTH IN THE MORTGAGE BANKERS ASSOCIATION OF AMERICA'S UNIFORM SINGLE
ATTESTATION PROGRAM FOR MORTGAGE BANKERS
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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:

            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.


                                                            1201 3rd Avenue
                                                            Seattle, WA 98101
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                                                      [Washinton Mutual LOGO]

      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.




                                                            1201 3rd Avenue
                                                            Seattle, WA 98101

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