REPORT OF INDEPENDENT ACCOUNTANTS


To the Board of Directors and Stockholder
of Residential Funding Corporation


We have examined management's  assertion about Residential Funding Corporation's
(the "Company")  compliance with the minimum servicing  standards  identified in
their role as Master  Servicer as of and for the year ended  December  31, 2002,
included in the accompanying management assertion. Such assertions were examined
relating to those  mortgage  loans included in the listing of mortgage loans and
series  of  certificates  included  in  the  attached  Exhibit  1.  Our  testing
procedures were applied only to the series of certificates serviced on or before
September  30,  2002.  Direct  servicing  functions  are  performed  by  various
subservicers.  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 made 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 Company's  compliance
with the minimum servicing  standards and performing such other procedures as we
considered  necessary  in the  circumstances.  Loans and series of  certificates
subject  to  such   procedures  were  selected  using  sampling   methods,   and
accordingly,  we make no  representation  that our  examination  procedures were
performed  on a  specific  loans of  series  of  certificates  as  listed in the
attached Exhibit 1. 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 the 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, 2002, is fairly stated, in all material respects.


/s/PricewaterhouseCoopers LLP
Minneapolis, Minnesota
March 7, 2003





<PAGE>


                  MANAGEMENT'S ASSERTION CONCERNING COMPLIANCE
                      WITH USAP MINIMUM SERVICING STANDARDS


March 7, 2003

PricewaterhouseCoopers LLP
650 Third Avenue South
Suite 1300
Minneapolis, MN 55402


As of and for the year ended December 31, 2002,  Residential Funding Corporation
("RFC")  has  complied  in all  material  respects  with our  minimum  servicing
standards  set forth  below for those loans  serviced  for others  under  master
servicing  arrangements.  Direct  servicing  functions  are performed by various
subservicers.

Our minimum standards are:


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 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
          subservicers shall be deposited into the applicable investor custodial
          bank account within one business day of receipt.

     B.   Remittances  from  subservicers  shall  be  reconciled  to  applicable
          mortgager records during the appropriate accounting cycle.

     C.   Reconciliations  shall  be  performed  monthly  for  each  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 ACCOUTNING 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  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  subservicer  with respect to unpaid
          principal balance on a monthly basis.


VI. DELINQUENCIES

     A.   Reports  from  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 subservicers.


VII. INSURANCE POLICIES

     A.   As of and for this same period,  RFC had in effect a fidelity  bond in
          the amount of $150,000,000 and a mortgage  impairment/mortgages errors
          and  omissions  and  professional  liability  insurance  policy in the
          amount of $100,000,000.



<PAGE>







/s/Bruce Paradis
Bruce Paradis
Residential Funding Corporation
President & Managing Director

/s/Davee Olson
Davee Olson
Residential Funding Corporation
Chief Financial Officer & Managing Director


/s/Christopher T. Gilson
Christopher T. Gilson
Residential Funding Corporation
Managing Director


<PAGE>


RESIDENTIAL FUNDING CORPORATION
DECEMBER 31, 2002                                                    EXHIBIT 1
1986 SERIES

1986-NYCF

1987 SERIES

1987-NYCF
1987-WH-2

1988 SERIES

1988-NYCF
1988-SBRC WH-1

1989 SERIES

1989-SW1

1990 SERIES

1990-NYCF
1990-WH2

1991 SERIES

1991-R14

1992 SERIES

1992-2
1992-4
1992-5
1992-D
1992-J1
1992-J9
1992-J10
1992-S2
1992-S6
1992-S9
1992-S11
1992-S16
1992-S18
1992-S20
1992-S22
1992-S24
1992-S27
1992-S31
1992-S32
1992-S33
1992-S34
1992-S35
1992-S36
1992-S38
1992-S39
1992-S41
1992-S43
1992-S44

1993 SERIES

1993-6
1993-J2
1993-J3
1993-J6
1993-MZ1
1993-MZ2
1993-MZ3
1993-PC6
1993-S2
1993-S3
1993-S6
1993-S7
1993-S9
1993-S11
1993-S12
1993-S13
1993-S14
1993-S15
1993-S16
1993-S17
1993-S20
1993-S21
1993-S22
1993-S23
1993-S24
1993-S25
1993-S26
1993-S27
1993-S28
1993-S29
1993-S30
1993-S31
1993-S32
1993-S34
1993-S35
1993-S36
1993-S37
1993-S39
1993-S40
1993-S41
1993-S42
1993-S43
1993-S44
1993-S45
1993-S47
1993-S48
1993-S49
1993-WH2
1993-WH8
1993-WH13A
1993-WH15B
1993 WH15C

1994 SERIES

1994-MZ1
1994-S1
1994-S2
1994-S3
1994-S5
1994-S7
1994-S8
1994-S9
1994-S10
1994-S11
1994-S12
1994-S13
1994-S14
1994-S15
1994-S16
1994-S17
1994-S18
1994-WH1
1994-WH2
1994-WH4B
1994-WH8
1994-WH11B
1994-WH14
1994-WH15
1994-WH16D
1994-WH21
1994-WH23


1995 SERIES

1995-1
1995-HWH1
1995-HWH2
1995-HWH3
1995-HWH4
1995-HWH5
1995-J1
1995-J2
1995-J3
1995-J4
1995-Q1
1995-QS1
1995-R5
1995-R20
1995-S1
1995-S3
1995-S4
1995-S6
1995-S7
1995-S8
1995-S9
1995-S10
1995-S11
1995-S12
1995-S14
1995-S15
1995-S16
1995-S17
1995-S18
1995-S19
1995-S21
1995-2 SBMS
1995-3 SBMS
1995-WH5
1995-WH12
1995-WH13
1995-WH14
1995-WH15
1995-WH18
1995-WH22A

1996 SERIES

1996-HS1
1996-HS2
1996-HS3
1996-KS2
1996-QS1
1996-QS2
1996-QS3
1996-QS4
1996-QS5
1996-QS6
1996-QS7
1996-QS8
1996-RHS4
1996-S1
1996-S2
1996-S3
1996-S4
1996-S5
1996-S6
1996-S7
1996-S8
1996-S9
1996-S10
1996-S11
1996-S13
1996-S14
1996-S15
1996-S17
1996-S18
1996-S19
1996-S21
1996-S23
1996-SWIA
1996-SWIB
1996-SWIC
1996-SWID
1996-SWIE
1996-WH4D
1996-WH5
1996-WH7
1996-WH10
1996-WH11
1996-WH18
1996-WH19

1997 SERIES

1997-2
1997-GMAC M4
1997-HI1
1997-HI3
1997-HS2
1997-HS5
1997-KS1
1997-KS2
1997-KS3
1997-KS4
1997-NPC1
1997-NWH1
1997-NWH3
1997-NWH4
1997-NWH5
1997-NWH6
1997-NWH7
1997-NWH9
1997-QS1
1997-QS2
1997-QS3
1997-QS4
1997-QS5
1997-QS6
1997-QS7
1997-QS8
1997-QS9
1997-QS10
1997-QS11
1997-QS12
1997-QS13
1997-S1
1997-S2
1997-S3
1997-S4
1997-S5
1997-S6
1997-S7
1997-S10
1997-S11
1997-S12
1997-S12 resec
1997-S13
1997-S14
1997-S15
1997-S16
1997-S17
1997-S18
1997-S19
1997-S20
1997-S21
1997-WH4
1997-WH5
1997-WH9
1997-WH10
1997-WH11
1997-WH14
1997-WH15

1998 SERIES

1998-A
1998-B
1998-HI2
1998-HI4
1998-HS1
1998-HS3
1998-HWH1
1998-HWH2
1998-HWH3
1998-HWH4
1998-HWH5
1998-HWH6
1998-HWH7
1998-KS1
1998-KS2
1998-KS3
1998-KS4
1998-NS1
1998-NS2
1998-NWH2
1998-NWH4
1998-NWH8
1998-QS1
1998-QS2
1998-QS3
1998-QS4
1998-QS5
1998-QS6
1998-QS7
1998-QS8
1998-QS9
1998-QS10
1998-QS11
1998-QS12
1998-QS13
1998-QS14
1998-QS15
1998-QS16
1998-QS17
1998-QWH1
1998-QWH2
1998-QWH2
1998-RS1
1998-S1
1998-S2
1998-S3
1998-S4
1998-S5
1998-S6
1998-S7
1998-S8
1998-S9
1998-S10
1998-S12
1998-S13
1998-S14
1998-S15
1998-S16
1998-S17
1998-S18
1998-S19
1998-S20
1998-S21
1998-S22
1998-S23
1998-S24
1998-S25
1998-S26
1998-S27
1998-S28
1998-S29
1998-S30
1998-S31
1998-WH1
E 1998-WH4
1998-WH5
1998-WH6
1998-WH8
1998-WH9 I
1998-WH9 II
1998-WH10
1998-WH13
1998-WH14

1999 SERIES

1999-HI1
1999-HI4
1999-HI6
1999-HI8
1999-HS2
1999-HS3
1999-HS5
1999-HS7
1999-HWH1
1999-HWH2
1999-HWH3
1999-HWH4
1999-HWH5
1999-HWH6
1999-KS1
1999-KS2
1999-KS3
1999-KS4
1999-NWH1
1999-NWH2
1999-NWH3
1999-NWH4
1999-NWH5
1999-QS1
1999-QS2
1999-QS3
1999-QS4
1999-QS5
1999-QS6
1999-QS7
1999-QS8
1999-QS9
1999-QS10
1999-QS11
1999-QS12
1999-QS13
1999-QS14
1999-QS15
1999-QWH1
1999-QWH2
1999-QWH3
1999-RS1
1999-RS2
1999-RS3
1999-RS4
1999-RS5
1999-S1
1999-S2
1999-S3
1999-S4
1999-S5
1999-S6
1999-S7
1999-S8
1999-S9
1999-S10
1999-S11
1999-S12
1999-S13
1999-S14
1999-S15
1999-S16
1999-S17
1999-S18
1999-S19
1999-S20
1999-S21
1999-S22
1999-S23
1999-S24
1999-S25
1999-WH1
1999-WH2
1999-WH3
1999-WH4
1999-WH5
1999-WH7
1999-WH8
1999-WH10
1999-WH11
1999-WH12
1999-WH13
1999-WH14
1999-WH15
1999-WH18

2000 SERIES

2000-HI1
2000-HI2
2000-HI3
2000-HI4
2000-HI5
2000-HL1
2000-HS1
2000-HWH1
2000-HWH2
2000-HWH3
2000-HWH4
2000-HWH5
2000-HWH6
2000-HWH7
2000-HWH8
2000-HWH9
2000-HWH10
2000-HWH11
2000-KS1
2000-KS2
2000-KS3
2000-KS4
2000-KS5
2000-NWH1
2000-NWH2
2000-NWH3
2000-NWH5
2000-NWH6
2000-NWH7
2000-PTWH2
2000-PTWH3
2000-QS1
2000-QS2
2000-QS3
2000-QS4
2000-QS5
2000-QS6
2000-QS7
2000-QS8
2000-QS9
2000-QS10
2000-QS11
2000-QS12
2000-QS13
2000-QS14
2000-QWH1
2000-QWH2
2000-RS1
2000-RS2
2000-RS3
2000-RS4
2000-RZ1
2000-RZ2
2000-S1
2000-S2
2000-S3
2000-S4
2000-S5
2000-S6
2000-S7
2000-S8
2000-S9
2000-S10
2000-S11
2000-S12
2000-S13
2000-S14
2000-S15
2000-S16
2000-WH1
2000-WH2
2000-WH3
2000-WH4
2000-WH5
2000-WH8
2000-WH9
2000-WH10
2000-WH11
2000-WH12

2001 SERIES

2001-CWH1
2001-KS1
2001-KS2
2001-KS3
2001-KS4
2001-MWH1
2001-NWH1
2001-NWH2
2001-NWH3
2001-NWH4
2001-NWH5
2001-NWH9
2001-NWH10
2001-NWH11
2001-NWH12
2001-QS1
2001-QS2
2001-QS3
2001-QS4
2001-QS5
2001-QS6
2001-QS7
2001-QS8
2001-QS9
2001-QS10
2001-QS11
2001-QS12
2001-QS13
2001-QS14
2001-QS15
2001-QS16
2001-QS17
2001-QS18
2001-QS19
2001-RM1
2001-RM2
2001-RS1
2001-RS2
2001-RS3
2001-RZ1
2001-RZ2
2001-RZ3
2001-RZ4
2001-S1
2001-S2
2001-S3
2001-S4
2001-S5
2001-S6
2001-S7
2001-S8
2001-S9
2001-S10
2001-S11
2001-S12
2001-S13
2001-S14
2001-S15
2001-S16
2001-S17
2001-S18
2001-S19
2001-S20
2001-S21
2001-S22
2001-S23
2001-S24
2001-S25
2001-S26
2001-S27
2001-S28
2001-S29
2001-SA1
2001-WH1
2001-WH2
2001-WH3
2001-WH4
2001-WH6
2001-WH7
2001-WH9
2001-WH10
2001-WH11
2001-WH12
2001-WH13
2001-WH14
2001-PTWH4
2001-PTWH6
2001-PTWH7
2001-PTWH8
2001-PTWH10
2001-PTWH11
2001-PTWH12
2001-PTWH14
2001-PTWH15
2001-PTWH16
2001-PTWH17
2001-PTWH18
2001-PTWH19
2001-HI1
2001-HI2
2001-HI3
2001-HI4
2001-HS1
2001-HS2
2001-HS3
2001-HWH1
2001-HWH2

2002 SERIES

2002-HI1
2002-HI2
2002-HI3
2002-HI4
2002-HI5
2002-HS1
2002-HS2
2002-HS3
2002-HWH1
2002-HWH2
2002-HWH3
2002-HWH4
2002-KS1
2002-KS2
2002-KS3
2002-KS4
2002-KS5
2002-KS6
2002-KS7
2002-KS8
2002-NWH1
2002-NWH2
2002-NWH3
2002-NWH4
2002-PTWH1
2002-PTWH10
2002-PTWH13
2002-PTWH15
2002-PTWH16
2002-PTWH19
2002-PTWH20
2002-PTWH21
2002-PTWH24
2002-PTWH25
2002-PTWH28
2002-PTWH31
2002-PTWH33
2002-PTWH35
2002-PTWH36
2002-PTWH4
2002-PTWH40
2002-PTWH41
2002-PTWH42
2002-PTWH44
2002-PTWH45
2002-PTWH46
2002-PTWH47
2002-PTWH5
2002-PTWH7
2002-PTWH9
2002-QS1
2002-QS2
2002-QS3
2002-QS4
2002-QS5
2002-QS6
2002-QS7
2002-QS8
2002-QS9
2002-QS10
2002-QS11
2002-QS12
2002-QS13
2002-QS14
2002-QS15
2002-QS16
2002-QS17
2002-QS18
2002-QS19
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
2002-S1
2002-S2
2002-S3
2002-S4
2002-S5
2002-S6
2002-S7
2002-S8
2002-S9
2002-S10
2002-S11
2002-S12
2002-S13
2002-S14
2002-S15
2002-S16
2002-S17
2002-S18
2002-S19
2002-S20
2002-SA1
2002-SA2
2002-SL1
2002-WH1
2002-WH2
2002-WH3
2002-WH4
2002-WH5
2002-WH6
2002-WH7
2002-WH8
2002-WH9
2002-WH10
2002-WH11
2002-WH12
2002-WH13
2002-WH14
2002-WH15
2002-WH16
2002-WH17
2002-WH18
2002-WH19
2002-WH20
2002-WH21
2002-WH22
2002-WH24
2002-WH25
2002-WH26
2002-WH27
2002-WH28
2002-WH29
2002-WH30
2002-WH31
2002-WH32
2002-WH33
2002-WH34





<PAGE>


RESIDENTIAL FUNDING CORPORATION
DECEMBER 31, 2001                                                   EXHIBIT 1


LOANS SERVICED FOR OTHERS


LIBERTY LENDING SERVICES, INC.
Pool 5900

TELEBANK
Pool 5901



<PAGE>