|KPMG
      KPMG LLP Suite 2300 Three Wachovia Center
      401 South Tryon Street Charlotte. NC 28202-1911
      
      Independent Accountants' Report
      The Board of Directors Wachovia Bank,
      National Association: We have examined management's assertion,
      included in the accompanying management assertion, that the Commercial
      Real Estate Servicing Division of Wachovia Bank, National Association
      (the Bank) complied with the minimum servicing standards set forth in
      the Mortgage Bankers Association of America's (MBA's) Uniform Single
      Attestation Program for Mortgage Bankers, except for minimum
      servicing standards V.4 and VI.1, which the MBA has interpreted as
      being inapplicable to the servicing of commercial and multifamily
      loans, as of and for the year ended December 31, 2004. Management is
      responsible for the Bank's compliance with those 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 conducted in accordance with attestation
      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 minimum servicing
      standards specified above 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 minimum servicing standards. In our opinion,
      management's assertion that the Bank has complied with the
      aforementioned minimum servicing standards as of and for the year
      ended December 31, 2004 is fairly stated, in all material respects.
      KPMG LLP
      March 10, 2005
      KPMG LLP, a U.S. limited liability partnership, is
      the U.S.
      member firm of KPMG International, a Swiss
      cooperative.
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|