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Page 24 of 26Exhibit 99(h) KEYCORP STUDENT LOAN TRUST 2004-A KEY EDUCATION RESOURCES  BOSTON Statement of Compliance with
Specifically Identified Requirements December 31, 2004 (With Independent Accountants Report Thereon)




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Page 25 of 26 KPMG LLP
Suite 2600
One Cleveland Center
1375 East Ninth Street
Cleveland, OH 44114-1796 Independent Accountants Report JPMorgan Chase Bank
as Eligible Lender Trustee We have examined Key Education Resources  Bostons (Sub-Servicer) assertions with respect to
Sections 3.03, 3.04, 4.01, 4.02, 4.03, 4.08, 5.02, and 5.03 of the Sale and Servicing Agreement
dated
August 1, 2004, about the Sub-Servicers compliance with the servicing of the KeyCorp Student Loan
Trust 2004-A KeyCareer Loan student loans as of December 31, 2004, and for the period from
August 1, 2004 through December 31, 2004, as indicated in the accompanying Statement of
Compliance with Specifically Identified Requirements. The Sub-Servicer is responsible for the Sub-
Servicers compliance with those requirements. Our responsibility is to express an opinion on the
Sub-
Servicers assertions about 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 Sub-Servicers compliance with those requirements 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
Sub-
Servicers compliance with specified requirements. In our opinion, the Sub-Servicers assertions with respect to Sections 3.03, 3.04, 4.01, 4.02,
4.03, 4.08,
5.02, and 5.03 of the Sale and Servicing Agreement dated August 1, 2004, included in the
accompanying Statement of Compliance with Specifically Identified Requirements as of December 31,
2004, and for the period from August 1, 2004 through December 31, 2004, are fairly stated in all
material respects. This report is intended solely for the information and use of Key Education Resources  Boston
(subservicer), KeyBank National Association (administrator and master servicer), JPMorgan Chase
Bank
(formerly known as Bank One, National Association) (eligible lender trustee), and Deutsche Bank
Trust Company Americas (indenture trustee) and is not intended to be and should not be used by
anyone other than these specified parties. March 30, 2005
    
    /S/KPMG LLP
 KPMG LLP, a U.S. limited liability partnership, is the U.S.
member firm of KPMG International, a Swiss cooperative.




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Page 26 of 26 KEY EDUCATION RESOURCES  BOSTON Statement of Compliance with Specifically Identified Requirements Key Education Resources  Boston has complied with the specifically identified servicing
requirements
for the KeyCorp Student Loan Trust 2004-A, with respect to Sections 3.03, 3.04, 4.01, 4.02, 4.03,
4.08,
5.02, and 5.03 of the Sale and Servicing Agreement dated August 1, 2004 (the Agreement), relating
to
the KeyCareer Loan student loans. I. COMPLIANCE Compliance with the aforementioned Sections of the Agreement relating to the KeyCareer Loans
is limited to the following requirements contained in the Product Layout for KeyCareer Loans. We have complied with the following Sections of the Product Layout relating to the KeyCareer
Loans as of December 31, 2004 and for the period from August 1, 2004 through December 31,
2004: Eligible Borrower Eligible Institution Loan Limits Price Repayment II. NONCOMPLIANCE No items noted.