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EXHIBIT 20.3

[WFS FINANCIAL LETTERHEAD]

23 PASTEUR
P.O. BOX 19733
IRVINE, CA 92613-9733
(949) 727-1000

March 26, 2002

|                                                                                                                                                                                                                                                                                                                                                                                                |  |                                                                                                                                                                                                                                                                                                                  
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |  | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|Chase Manhattan Bank USA
National Association
c/o J.P. Morgan Chase
Attn: Institutional Trust Services
500 Stanton Christiana Road
Floor 3/OPS 4
Newark, DE 19713
Bankers Trust Company
Four Albany Street
10th Floor
New York, NY 10006
Attn: Corporate Trust Dept. 
Asset Backed Group
Financial Security Assurance Inc.
350 Park Avenue
New York, NY 10022
Attn: Transaction Oversight Dept |  | Financial Security Assurance Inc.
350 Park Avenue
New York, NY 10022
Attn: Senior Vice President 
Transaction Oversight
Moodys Investors Service, Inc.
ABS Monitoring Department
99 Church Street
New York, NY 10007
Standard & Poors
55 Water Street
New York, NY 10041
Attn: Asset Backed Surveillance Dept.

Re: Annual Statement as to Compliance for WFS Financial 2001-B Owner Trust

Dear Sir or Madam:

OFFICERS CERTIFICATE

Pursuant to Section 4.10 of the Sale and Servicing Agreement (Agreement)
dated as of May 1, 2001, and to Section 3.09 of the Indenture (Indenture),
dated as of the same date, the undersigned officers of WFS Financial Inc (the
Master Servicer) certify that:

(i)  a review of the activities of the Master Servicer since the closing
date and of its performance under the Agreement and the Indenture has been made
under such officers supervision, and

(ii) to the best of such officers knowledge, based on such review, the
Master Servicer has fulfilled all its obligations under the Agreement and the
Indenture throughout such year and that no default under the Agreement or the
Indenture has occurred.

|                                                              |  |                                    
|------------------------------------------------------------- |  | -----------------------------------
|/s/ Mark OlsonMark Olson
Senior Vice President and
Controller |  | /s/ Guy DuBose
Guy DuBose
Secretary

cc: Andrew Katz, Esq.