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EXHIBIT 99.12
 
 Residential
Funding
 Corporation




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PricewaterhouseCoopers LLPSuite 1400225 South Sixth StreetMinneapolis MN 55402Telephone (612) 596 6000Facsimile (612) 373 7160
 Report of Independent Accountants
 
    /s/
    
    (PRICEWATERHOUSECOOPERS LLP LOGO)




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GMAC RFC
 Exhibit 1
 Managements Assertion Concerning Compliance
with USAP Minimum Servicing Standards
    I.
    
    CUSTODIAL BANK ACCOUNTS
 A.
    
    Reconciliations shall be prepared on a monthly basis for all custodial bank accounts
and related bank clearing accounts. These reconciliations shall:
 1)
    
    Be mathematically accurate.2)
    
    Be prepared within thirty (30) calendar days after the cutoff date.3)
    
    Be reviewed and approved by someone other than the person who
prepared the reconciliation, and document explanation for reconciling items.4)
    
    These reconciling items shall be resolved within ninety (90) calendar
days of their original identification.
 B.
    
    Each custodial and escrow account as maintained by the master servicer and
subservicer shall be maintained in an eligible account in trust for the applicable
certificateholders as prescribed by applicable pooling and servicing agreements.C.
    
    Funds shall be advanced by the master servicer. the primary servicer or the
subservicer, as required by applicable pooling and servicing agreements in accordance with
the amortization schedule of each mortgage loan, or for overdrafts in the mortgagers
escrow accounts.
 II.
    
    SUBSERVICER REMITTANCES
 A.
    
    Remittances for mortgage payments and payoffs received from primary servicers or
subservicers shall be deposited into the applicable investor custodial bank account
within one business day of receipt.
 GMAC-RFC
2255 North Ontario Street Suite 400 Burbank, CA 91504
818.260.1400 Fax 818.260.1835 gmacrfc.com




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Exhibit 1
 B.
    
    Remittances from primary servicers or subservicers shall be reconciled to applicable
mortgager records during the appropriate accounting cycle.C.
    
    Reconciliations shall be performed monthly for each primary servicer and subservicer
remittance. These reconciliations shall:
 1)
    
    Be mathematically accurate.2)
    
    Be prepared within thirty (30) calendar days after the cutoff date.
 III.
    
    DISBURSEMENTS
 A.
    
    Disbursements to investors shall be made in accordance with the applicable
pooling and servicing agreements and/or the prospectus indicating how cash flows are
to be allocated.B.
    
    Amounts remitted to investors per our investor reports shall agree with the
custodial bank statements.C.
    
    Only permitted withdrawals per the applicable pooling and servicing
agreements shall be made from the custodial accounts for certificateholders.D.
    
    Disbursements of investor funds from custodial accounts via wire transfer
shall be made only by authorized personnel.
 IV.
    
    INVESTOR ACCOUNTING AND REPORTING
 A.
    
    Statements to the certificateholders shall be made with each monthly
distribution in accordance with applicable pooling and servicing agreements detailing
the applicable distribution activity and effect on the unpaid principal balance of the
mortgage loans.
 V.
    
    MORTGAGOR ACCOUNTING
 A.
    
    Uniform Single Attestation Program reports from external primary servicers or
subservicers will be obtained and reviewed to provide a basis in meeting our minimum
servicing standards.B.
    
    Mortgage loan records shall agree with, or reconcile to, the mortgage loan
records maintained by the primary servicers or subservicers with respect to unpaid
principal balance on a monthly basis.




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Exhibit 1
 VI.
    
    DELINQUENCIES
 A.
    
    Reports from primary servicers and subservicers identifying delinquent loans
shall be received and reviewed monthly. Reports shall be made with each distribution
to certificateholders as to the number and aggregate principal balances of delinquent
mortgage loans, based on the most recent reports furnished by the primary servicers
and subservicers.
 VII.
    
    INSURANCE POLICIES
 A.
    
    As of and for this same period, the Company had in effect a fidelity bond in
the amount of $300,000,000 and a mortgage impairment/mortgages errors and omissions
and professional liability insurance policy in the amount of $100,000,000.
 /s/ Bruce ParadisBruce ParadisResidential Funding CorporationPresident & Managing Director/s/ Ken DuncanKen DuncanResidential Funding CorporationChief Financial Officer & Managing Director/s/ Barb WendtBarb WendtResidential Funding CorporationManaging Director




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Residential Funding Corporation  December 31, 2005 Exhibit 2
 1985 Series
 1986 Series
 1987 Series
 1988 Series
 1990 Series
 1993 Series
 1994 Series
 1995 Series
 
 1996 Series
 
 1997 Series
  
 1998 Series
  
 
 
 
 1999 Series
 
 2000 Series
 
 2001 Series




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Residential Funding Corporation  December 31, 2005 Exhibit 2
 2001
Series (cont.)
 2002 Series
 
 2003 Series




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Residential Funding Corporation  December 31, 2005 Exhibit 2
 2003
Series (cont.)
 
 2004 Series




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Residential Funding Corporation  December 31, 2005 Exhibit 2
 2004
Series (cont.)
 2005 Series




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Residential Funding Corporation  December 31, 2005 Exhibit 2
 2005
Series (cont.)