Report of Management



We, as members of management of The Huntington Mortgage Company (HMC), a
wholly-owned subsidiary of The Huntington National Bank, are responsible for
complying with the 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 standards. We have
performed an evaluation of HMC's compliance with the minimum servicing standards
as set forth in the USAP as of December 31,2000 and for the year then ended.
Based on this evaluation, we assert that during the year ended December 31,2000,
HMC complied, in all material respects, with the minimum servicing standards set
forth in the USAP.

As of and for this same period, HMC had in effect a fidelity bond in the amount
of $70,000,000 and an errors and omissions policy in the amount of $10,000,000.







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

Thomas J. Finnegan III
President and Chief Executive Officer







-------------------------------------
Irving A. Adler
Senior Vice President





March 6, 2001













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                         Report of Independent Auditors


Board of Directors

The Huntington Mortgage Company


We have audited the accompanying consolidated balance sheets of The Huntington
Mortgage Company, a wholly owned subsidiary of The Huntington National Bank, as
of December 31, 2000 and 1999, and the related consolidated statements of
operations and retained earnings, and cash f1ows for the years then ended. These
financial statements are the responsibility of the Company's management. Our
responsibility is to express an opinion on these financial statements based on
our audits.


We conducted our audits in accordance with auditing standards generally accepted
in the United States. Those standards require that we plan and perform the audit
to obtain reasonable assurance about whether the financial statements are free
of material misstatement. An audit includes examining, on a test basis, evidence
supporting the amounts and disclosures in the financial statements. An audit
also includes assessing the accounting principles used and significant estimates
made by management, as well as evaluating the overall financial statement
presentation. We believe that our audits provide a reasonable basis for our
opinion.

In our opinion, the financial statements referred to above present fairly, in
all material respects, the consolidated financial position of The Huntington
Mortgage Company as of December 31, 2000 and 1999, and the consolidated results
of its operations and its cash flows for the years then ended in conformity with
accounting principles generally accepted in the United States.










March 6, 2001












<PAGE>






                        Report of Independent Accountants




Board of Directors

The Huntington Mortgage Company


We have examined management's assertion, included in the accompanying report
titled REPORT OF MANAGEMENT, that The Huntington Mortgage Company (HMC), a
wholIy-owned subsidiary of The Huntington National Bank, complied with the
minimum servicing standards set forth in the Mortgage Bankers Association of
America's UNIFORM SINGLE ATTESTATION PROGRAM FOR MORTGAGE BANKERS (USAP) during
the year ended December 31, 2000. Management is responsible for HMC's compliance
with those requirements. Our responsibility is to express an opinion on
management's assertion about HMC's compliance based on our examination.


Our examination was conducted in accordance with attestation standards
established by the America Institute of Certified Public Accountants and,
accordingly, included examining, on a test basis, evidence about HMC's
compliance with those requirements 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 HMC's compliance with specified requirements.

In our opinion, management's assertion that HMC complied with the aforementioned
requirements during the year ended December 31, 2000 is fairly stated, in all
material respects.


This report is intended solely for the information and use of the audit
committee, management, Federal Home Loan Mortgage Corporation, Federal National
Mortgage Association, and HMC's private investors, and is not intended to be and
should not be used by anyone other than these specified parties.











March 6, 2001