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|   |   |   |                100                Wood Hollow Drive |
|--------|--------|--------|----------------------------------------------------------|
|   |   |   | Novato,                CA 94945                          |
|   |   |   | (800)                462-2700                            |

**Management's      Assertion**

*Uniform      Single Attestation Program for Mortgage Bankers, *

|  • | During                  the year, certain custodial bank account reconciliations were not                  prepared                  and reviewed on a timely basis. In addition, there are certain                  custodial                  bank, accounts that have reconciling items that have not been resolved                  with 90 calendar days of their original identification. For the                  month                  ended December 31, 2005, all custodial bank reconciliations had                  been                  completed and reviewed on a timely basis. |
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*as      Servicer*

| /s/                  Steve Abreu                                                         |   | /s/                  David Petrini         |   |
|------------------------------------------------------------------------------------------|--------|--------------------------------------------|--------|
| Steve                  Abreu                                                             |   | Dave                  Petrini              |   |
| *Chief                  Executive Officer*                                               |   | *Chief                  Financial Officer* |   |
|                                                                                     |   |                                       |   |
|                                                                                     |   |                                       |   |
| /s/                  Becky Poisson                                                       |   |                                       |   |
| Becky                  Poisson                                                           |   |                                       |   |
| *Executive                  Vice President of Technology and                  Servicing* |

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