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| 1.   | We                are responsible for complying with the minimum servicing standards                in                the                USAP. |
|----------------|------------------------------------------------------------------------------------------------------------------------------------------------|

| 2.   | We                are responsible for establishing and maintaining an effective internal                control structure over compliance with the minimum servicing                standards. |
|----------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 3.   | We                have performed an evaluation of NCB, FSB's compliance with the minimum                servicing standards. |
|----------------|------------------------------------------------------------------------------------------------------------------------------|

| 4.   | We                have disclosed to you all known non-compliance with the minimum servicing                standards. |
|----------------|-----------------------------------------------------------------------------------------------------------------------|

| 5.   | We                have made available to you all documentation related to compliance                with                the                minimum servicing standards. |
|----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 6.   | We                have disclosed any communication from regulatory agencies, internalauditors                and other practitioners concerning possible non-compliance with the                minimum                servicing standards, including communications received between                December                31, 2005 and through the date of this                letter. |
|----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 7.   | We                have disclosed to you any known non-compliance occurring subsequent                to                December                31, 2005 through the date of this                letter. |
|----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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| 8.   | As                of and for the year ended December 31, 2005, we attest that NCB,                FSB has                complied in all material respects with the minimum servicing standards                set                forth                in the USAP for its serviced single family and share real estate                loans. As                of                and for this same period, we attest that NCB, FSB had in effect an                errors                and omissions policy in the amount of $10,000,000 and a fidelity                bond in                the amount                of $10,000,000. |
|----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  /s/                Steve Brookner  |   |  /s/                Kathleen Luzik  |   |
|------------------------------------------|--------|------------------------------------------|--------|
|  Steve                Brookner, CEO |   |  Kathleen                Luzik, COO |   |
|                                     |   |                                     |   |

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