ERNST & YOUNG LLP	                                      Phone: (213) 977-3200
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Los Angeles, California 90017-5418


                     Report on Management's Assertion on
    Compliance with the Specified Minimum Servicing Standards Set Forth
       in the Uniform Single Attestation Program for Mortgage Bankers

             Report of Independent Registered Public Accounting Firm

Board of Directors and Shareholder
IndyMac Bank, F.S.B.


We have examined management's assertion, included in the accompanying report
titled Report of Management, that IndyMac Bank, F.S.B. (the Bank) complied
with the servicing standards identified in Exhibit A (the "specified minimum
servicing standards") to the Report of Management as set forth in the
Mortgage Bankers Association of America's Uniform Single Attestation Program
for Mortgage Bankers (USAP) during the year ended December 31, 2005.
Management is responsible for the Bank's compliance with these specified
minimum servicing standards. Our responsibility is to express an opinion on
management's assertion about the Bank's compliance based on our examination.

Our examination was made in accordance with standards established by the
American Institute of Certified Public Accountants and, accordingly, included
examining, on a test basis, evidence about the Bank's compliance with the
specified minimum servicing standards 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 Bank's compliance with the specified minimum
servicing standards.

In our opinion, management's assertion that the Bank complied with the
aforementioned specified minimum servicing standards during the year ended
December 31, 2005, is fairly stated, in all material respects.


/s/ Ernst & Young LLP
Ernst & Young LLP

February 21, 2006




IndymacBank













                 Management's Assertion on Compliance
       with the Specified Minimum Servicing Standards Set Forth
    in the Uniform Single Attestation Program for Mortgage Bankers


                       Report of Management


We, as members of management of Indymac Bank, F.S.B. (the Bank), are
responsible for complying with the servicing standards identified in the
attached Exhibit A (the 'specified minimum servicing standards')as set forth
in the Mortgage Bankers Association of America's Uniform Single Attestation
Program for Mortgage Bankers (USAP).  We are also responsible for
establishing and maintaining effective internal control over compliance with
these specified minimum servicing standards.  We have performed an evaluation
of the Bank's compliance with the specified minimum servicing standards as of
December 31, 2005 and for the year then ended.  Based on this evaluation, we
Assert that during the year ended December 31, 2005, the Bank complied in all
Material respects, with the specified minimum servicing standards.

As of December 31, 2005 and for the year then ended, the Bank had in effect a
Fidelity bond in the amount of $90,000,000 and an errors and omissions policy
in the amount of $20,000,000.


/s/ Michael W. Perry
Michael W. Perry
Chairman and Chief Executive Officer

/s/ Tony Ebers
Tony Ebers
Executive Vice President and CEO Indymac Consumer Bank

/s/ Scott Keys
Scott Keys
Executive Vice President and Chief Financial Officer


/s/ J.K. Hoey
J.K. Hoey
Senior Vice President
Home Loan Servicing

February 21, 2006

www.indymacbank.com

888 East Walnut Street, Pasadena, CA 91101


Exhibit A

                 Specified Minimum Servicing Standards

I.  Custodial Bank Accounts

    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; and

        d.  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 cases where there
        is an overdraft in an investor's or a mortgagor's account.

    3.  Each custodial account shall be maintained at a federally insured
        depository institution in trust for the applicable investor.

    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.

II. Mortgage Payments

    1.  Mortgage payments shall be deposited into the custodial bank accounts
        and related bank clearing accounts within two (2) business days of
        receipt.

    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.

    3.  Mortgage payments shall be allocated to principal, interest,
        insurance, taxes or other escrow items in accordance with the
        mortgagor's loan documents.

    4.  Mortgage payments identified as loan payoffs shall be allocated in
        accordance with the mortgagor's loan documents.

III.Disbursements

    1.  Disbursements made via wire transfer on behalf of a mortgagor or
        investor shall be made only by authorized personnel.

    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.

    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.

    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.

    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.

    6.  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.  Mortgagor Loan Accounting

    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 a monthly basis.

    2.  Adjustments on adjustable rate mortgage (ARM) loans shall be
        computed based on the related mortgage note and any ARM rider.

    3.  Escrow accounts shall be analyzed, in accordance with the
        mortgagor's loan documents, on at least an annual basis.

    4.  Interest on escrow accounts shall be paid, or credited, to
        mortgagors in accordance with the applicable state laws.

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.