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Exhibit 20.2
 Report on Managements Assertion on
Compliance with Specified Minimum Servicing Standards Set Forth in theUniform Single Attestation Program
 Report of Independent Registered Public Accounting Firm
 
 Report of
Management, Report of Management




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Managements Assertion on Compliance
with the Specified Minimum Servicing Standards
 Report of Management
   /s/ Thomas Wolfe

Thomas WolfePresident and Director/s/ Sue Tyner

Sue TynerSenior Vice President,Controller
  23 Pasteur, Irvine,
California 92618
 949-727-1000




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Exhibit A
 Specified Minimum Servicing Standards
 I. Contract Principal, Interest and Amortization
 1.
    
    Reconciliations shall be prepared on a monthly basis for all
custodial bank accounts and related bank clearing accounts. These reconciliations
shall:
 a.
    
    be mathematically accurate;b.
    
    be prepared within forty-five (45) calendar days
after the cutoff date. The cutoff date is the date as of which a bank
account is reconciled every month. It may, or may not, coincide with a
prescribed investor reporting date but shall be consistent from period
to period;c.
    
    be reviewed and approved by someone other than
the person who prepared the reconciliation; andd.
    
    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 accordance with
the Pooling and Servicing Agreements.3.
    
    Each servicer account shall be maintained at a federally insured
depository institution in trust for the applicable investor.
 II. Contract Payments
 1.
    
    Contract payments shall be deposited into the servicers bank
accounts and related bank clearing accounts within two (2) business days of
receipt.2.
    
    Contract payments made in accordance with the lenders loan documents
shall be posted to the applicable borrower records within two (2) business days of
receipt.3.
    
    Contract payments shall be allocated to principal, interest,
insurance, taxes or other escrow items in accordance with the lenders loan
documents.4.
    
    Contract payments identified as loan payoffs shall be allocated in
accordance with the lenders loan documents.




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Specified Minimum Servicing Standards (continued)
 III. Disbursements
 1.
    
    Disbursements made via wire transfer on behalf of a borrower or
investor shall be made only by authorized personnel.2.
    
    Disbursements made on behalf of a borrower or investor shall be
posted within the Contract period, as defined, to the borrowers or investors
records maintained by the servicing entity.3.
    
    Amounts remitted to investors per the servicers investor reports
shall agree with cancelled checks, or other form of payment, or bank statements.4.
    
    Unissued 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. Contract Accounting
 1.
    
    The servicing entitys Contract records shall agree with, or
reconcile to, the records of borrowers with respect to the unpaid principal
balance on a monthly basis.
 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 (i.e., 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.




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Specified Minimum Servicing Standards (continued)
 VIII. Trusts
 1.
    
    Contracts included in the following trusts were serviced by WFS
Financial Inc as of and for the year ended December 31, 2005: