Exhibit 99.8

Deloitte (LOGO)

                                                        Deloitte & Touche LLP
                                                        Suite 3900
                                                        925 Fourth Avenue
                                                        Seattle, WA 95104-1125
                                                        USA

                                                        Tel: +1 206 716 7000
                                                        www.deloitte.com


REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Directors of
Washington Mutual Bank and Subsidiaries

We have examined management's assertion that Washington Mutual Bank and
Subsidiaries (the "Company") has complied as of and for the year ended December
31, 2005, with its established minimum servicing standards described in the
accompanying Management's Assertion, dated March 10, 2006. 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 conducted in accordance with attestation standards
established by the American Institute of Certified Public Accountants, as
adopted by the Public Company Accounting Oversight Board, and, accordingly,
included examining, on a test basis, evidence about the Company's compliance
with its 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 Company's compliance with its 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 ceded December
31, 2005, is fairly stated, in all material respects based on the criteria set
forth in Appendix J.



Deloitte & Touche LLP
March 10, 2006


THIS REPORT MAY NOT BE INCLUDED, REFERENCED TO OR INCORPORATED BY REFERENCE IN
ANY PUBLIC FILINGS WITH THE SECURITIES AND EXCHANGE COMMISSION WITHOUT PRIOR
WRITTEN APPROVAL BY DELOITTE & TOUCHE LLP.


                            ----------------------------------------------------



                                                        Member of
                                                        Deloitte Touche Tohmatsu



<PAGE>

                                                               Washington Mutual

MANAGEMENT'S ASSERTION

As of and for the year ended December 31, 2005, Washington Mutual Bank and
Subsidiaries (the "Company") has complied, in all material respects, with the
Company's established minimum servicing standards for single family residential
mortgages as set forth in Appendix I (the "Standards"). The Standards are based
on the Mortgage Bankers Association of America's Uniform Single Attestation
Program for Mortgage Bankers.

As of and for this same period, the Company had in effect a fidelity bond in
the amount of $110 million, and errors and omissions policy in the amount of
$20 million.




/s/ Steve Rotella
-----------------------------------------------
Steve Rotella
President and Chief Operating Officer




/s/ David S. Schneider
-----------------------------------------------
David S. Schneider
Executive Vice President
Home Loans



/s/ John Berens
-----------------------------------------------
John Berens
Senior Vice President
Horne Loans - Loan Servicing




March 10, 2006

                                                        1201 3rd Avenue
                                                        Seattle, WA 98101



<PAGE>


                                                               Washington Mutual

WASHINGTON MUTUAL BANK AND SUBSIDIARIES

APPENDIX I: MINIMUM SERVICING STANDARDS FOR SINGLE FAMILY RESIDENTIAL MORTGAGES
AS SET FORTH IN THE MORTGAGE BANKERS ASSOCIATION OF AMERICA'S UNIFORM SINGLE
ATTESTATION PROGRAM FOR MORTGAGE BANKERS

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:

          o    be mathematically accurate

          o    be prepared within forty-five (45) calendar days after the cutoff
               date

               o    be reviewed and approved by someone other than the person
                    who prepared the reconciliation

               o    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 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 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. DISBURSEMENT'S

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


                                                        1201 3rd Avenue
                                                        Seattle, WA 98101



<PAGE>

                                                              Washington Mutual

     2.   Disbursements made on behalf of a mortgagor or investor shall be
          posted within two 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.   Unused 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 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 (e.g., 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.





                                                        1201 3rd Avenue
                                                        Seattle, WA 98101