Exhibit 99.2

KPMG


          KPMG LLP                         Telephone   312 665 1000
          303 East Wacker Drive            Fax         312 665 6038
          Chicago, IL 60601                Internet    www.us.kpmg.com



                         Independent Accountants' Report
                         -------------------------------

To the Advisory Committee of Select Portfolio Servicing, Inc. and Subsidiaries,
an indirect subsidiary of Credit Suisse (USA), Inc.:

We have examined management's assertion, included in the accompanying Appendix
I, that Select Portfolio Servicing, Inc. and Subsidiaries ("the Company"), an
indirect subsidiary of Credit Suisse (USA), Inc., complied with the applicable
minimum servicing standards as set forth in the Mortgage Bankers Association of
America's Uniform Single Attestation Program for Mortgage Bankers (USAP), as of
and for the year ended December 31, 2005. 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 and,
accordingly, included examining, on a test basis, evidence about the Company's
compliance with the minimum servicing standards specified above 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 the minimum servicing standards.

In our opinion, management's assertion that the Company complied with the
aforementioned servicing standards as of and for the year ended December 31,
2005, is fairly stated, in all material respects.


/s/ KPMG LLP

February 28, 2006

KPMG LLP, a U.S. limited liability partnership, is the U.S. member firm of KPMG
International, a Swiss cooperative.

<PAGE>

SPS    SELECT
       Portfolio
       SERVICING, inc.

Management's Assertion on Compliance with the Specified Minimum Servicing
Standards set forth in the Mortgage Bankers Association of America's Uniform
Single Attestation Program for Mortgage Bankers (USAP)


                              Report of Management
                              --------------------

We as members of management of Select Portfolio Servicing, Inc. and Subsidiaries
(the "Company"), an indirect subsidiary of Credit Suisse (USA), Inc. are
responsible for complying with 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 Company's compliance with the specified minimum servicing standards as of
and for the year ended December 31, 2005. Based on this evaluation, we assert
that as of and for the year ended December 31, 2005, the Company complied, in
all material respects, with the specified minimum servicing standards. As of and
for the year ended December 31, 2005, the Company had in effect fidelity bond
coverage in the amount of $25,000,000 and an errors and omissions policy in the
amount of $10,000,000.

Very truly yours,

Select Portfolio Servicing, Inc. and Subsidiaries, an indirect subsidiary of
Credit Suisse (USA) Inc.


/s/ Matthew L. Hollingsworth                        /s/ Bryan M. Marshall
-------------------------------                     ---------------------------
Matthew L. Hollingsworth                            Bryan M. Marshall
Chief Executive Officer                             Chief Financial Officer


/s/ Timothy J. O'Brien
-------------------------------
Timothy J. O'Brien
Executive Vice President of Servicing
Operations

February 28, 2006

                3815 South West Temple    Salt Lake City, Utah 84115