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**W**
*Mortgage        Company*

*A        Waterfield Group Company*

*Uniform. Single Attestation*

*Program      for Mortgage Bankers*

*Uniform      Single Attestation *
*Program      for Mortgage Bankers *

|   |   |  /s/Donald                A. ShermanDonald                A. ShermanChairman                of the Board & CEO  |   |
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|   |   | /s/Vincent                J. OttoVincent                J. OttoExecutive                Vice President & CFO              |   |

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|   | 1. | Reconciliations                shall be prepared on a monthly basis for all custodial bank accounts                and related bank clearing accounts. These reconciliations                shall: |
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|   | 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; |
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|   | c. | be                reviewed and approved by someone other than the person who prepared                the reconciliation;                and |
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|   | d. | document                explanations for reconciling items. These reconciling items shall                be resolved within ninety (90) calendar days                of their                original identification. |
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| 2.   | Funds                of the servicing entity shall be advanced in cases where there is                an                overdraft in an investor's or a mortgagor's                account. |
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| 3.   | Each                custodial account shall be maintained at a federally insured depository                institution in trust for the applicable                investor. |
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| 4.   | Escrow                funds held in trust for a mortgagor shall be returned to the mortgagor                within thirty (30) calendar days of payoff                of the                mortgage loan. |
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| 1.   | Mortgage                payments shall be deposited into the custodial bank accounts and                related bank clearing accounts within two                (2) business                days of receipt, |
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| 2.   | Mortgage                payments made in accordance with the mortgagor's loan documents                shall be posted to the applicable mortgagor                records                within two (2) business days of                receipt. |
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| 3.   | Mortgage                payments shall be allocated to principal, interest, insurance, taxes                or                other escrow items in accordance with the                mortgagor's                loan documents. |
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| 4.   | Mortgage                payments identified as loan payoffs shall be allocated in accordance                with the mortgagor's loan                documents. |
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| 1.   | Disbursements                made via wire transfer on behalf of a mortgagor or investor shall                be made only by authorized                personnel. |
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| 2.   | Disbursements                made on behalf of a mortgagor or investor shall be posted within                two (2) business days to the mortgagor's or                investor's                records maintained by the servicing                entity. |
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| 3.   | Tax                and insurance payments shall be made on or before the penalty or                insurance                policy expiration dates, as indicated on tax                bills and                insurance premium notices, respectively, provided that                such support has been received by the servicing entity                at least thirty (30) calendar days prior to these                dates. |
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| 4.   | Any                late payment penalties paid in conjunction with the payment of any                tax                bill or insurance premium notice shall be paid                from                the servicing entity's funds and not charged to the                mortgagor, unless the late payment was due to the mortgagor's error or                omission. |
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| 5.   | Amounts                remitted to investors per the servicer's investor reports shall agree                with cancelled checks, or other form of payment,                or                custodial bank statements. |
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| 6.   | Unissued                checks shall be safeguarded so as to prevent unauthorized access. |
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| 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. |
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| 1.   | The                servicing entity's mortgage loan records shall agree with, or reconcile                to, the records of mortgagors with respect to                the                unpaid principal balance on amonthly                basis. |
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| 2.   | Adjustments                on adjustable rate mortgage (ARM) loans shall be computed based                on the related mortgage note and any ARM                rider. |
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| 3.   | Escrow                accounts shall be analyzed, in accordance with the mortgagor's loan                documents, on at least an annual                basis. |
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| 4.   | Interest                on escrow accounts shall be paid, or credited, to mortgagors in accordance                with the applicable state                laws. |
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| 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). |
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| 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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