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|   | Deloitte &                    Touche LLP |
|--------|---------------------------------------------------|
|   | Suite                    3300                     |
|   | 925                    Fourth Avenue              |
|   | Seattle,                    WA 98101-1126         |
|   | USA                                               |
|   |                                              |
|   | Tel:                    +1 206 716 7000           |
|   | Fax:                    +1 206 965 7000           |
|   | www.deloitte.com                                  |

**REPORT            OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**

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**Washington        Mutual**

**Management's            Assertion**

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**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**

|  1. | Reconciliations                        shall be prepared on a monthly basis for all custodial bank                        accounts and                        related bank clearing accounts. These reconciliations                        shall: |
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| • |     Be                        mathematically accurate                                                               |
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| • |     Be                        prepared within forty-five (45) calendar days after the cutoff                        date |

|                             •   |    Be                        reviewed and approved by someone other than the person who                        prepared                        the Reconciliation |
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| •   |    Document                        explanations for reconciling items. These reconciling items                        shall be                        resolved within                        ninety (90) calendar days of their original                        identification |
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| 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 |
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| 3.   | Each                        custodial account shall be maintained at a federally insured                        depository                        institution in trust for                        the applicable investor. |
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| 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. |
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| 1.   | Mortgage                          payments shall be deposited into the custodial bank accounts                          and related                          bank clearing                          accounts within two business days of                          receipt. |
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| 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. |
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| 1.                                                                                                                     | Disbursements                        made via wire transfer on behalf of a mortgagor or investor                        shall be made                        only by authorized personnel.                                                                                                                                                                                                                                                                                                                             |
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|                      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. |
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| 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. |
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| 6.                          | Unused                        checks shall be safeguarded so as to prevent unauthorized                        access. |
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| 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. |
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| 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. |
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| 2.   | Adjustments                        on ARM loans shall be computed based on the related mortgage                        note and any                        ARM                        rider |
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| 3.   | Escrow                        accounts shall be analyzed, in accordance with the mortgagor's                        loan                        documents, on at least                        an annual basis. |
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| 4.   | Interest                        on escrow accounts shall be paid, or credited, to mortgagors                        in accordance                        with the applicable                        state laws. |
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| 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). |
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| 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. |
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|   |   |   |  999                        3rd Ave.            |
|--------|--------|--------|------------------------------------------------------|
|   |   |   |  Seattle,                        WA  98104 |

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