Exhibit 99.2

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                                                      PricewaterhouseCoopers LLP
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               Report of Independent Certified Public Accountants


To the Board of Directors of
Ocwen Loan Servicing, LLC

We have examined management's assertion that Ocwen Loan Servicing, LLC ("OLS"),
as successor to Ocwen Federal Bank FSB (the "Bank"), has complied with the
minimum servicing standards identified in the Mortgage Bankers Association of
America's ("MBA's") Uniform Single Attestation Program for Mortgage Bankers
("USAP") as of and for the year ended December 31, 2005 included in the
accompanying Management Assertion on Compliance with USAP. Management is
responsible for OLS's compliance with those minimum servicing standards. Our
responsibility is to express an opinion on management's assertion about OLS's
compliance based on our examination.

Our examination was made in accordance with attestation standards established by
the American Institute of Certified Public Accountants and, accordingly,
included examining, on a test basis, evidence about OLS's compliance with the
minimum servicing standards 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 OLS's compliance with the minimum servicing standards.

Our examination disclosed noncompliance with minimum servicing standards related
to custodial account reconciliations and adjustments on adjustable rate
mortgages applicable to OLS during the year ended December 31, 2005 which is
described in the accompanying Management Assertion on Compliance with USAP.

In our opinion, management's assertion that OLS complied with the aforementioned
minimum servicing standards, except for noncompliance as described in the
accompanying Management Assertion on Compliance with USAP, as of and for the
year ended December 31, 2005 is fairly stated, in all material respects.

/s/ PricewaterhouseCoopers LLP

February 27, 2006


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                                  [OCWEN LOGO]


                  MANAGEMENT ASSERTION ON COMPLIANCE WITH USAP

February 27, 2006

As of and for the year  ended  December  31,  2005,  Ocwen Loan  Servicing,  LLC
("OLS"),  as  successor  to  Ocwen  Federal  Bank FSB (the  "Bank"),  except  as
specifically noted below, has complied in all material respects with the minimum
servicing  standards set forth in the Mortgage Bankers  Association of America's
("MBA's") Uniform Single Attestation Program for Mortgage Bankers ("USAP")

      o     Standard:  Reconciliations  shall be prepared on a monthly basis for
            all  custodial  bank  accounts and related bank  clearing  accounts.
            These reconciliations shall be mathematically  accurate, be prepared
            within forty five (45) calendar days of the cutoff date; be reviewed
            and  approved  by someone  other than the  person who  prepared  the
            reconciliation;  and document  explanations  for reconciling  items.
            These  reconciling  items  shall  be  resolved  within  ninety  (90)
            calendar days of their original identification.

We have complied with all aspects of this standard with the exception of certain
reconciling  items which arose during the year ended  December 31, 2005 were not
cleared within 90 days of their original  identification.  All items  identified
were  subsequently  cleared within 6 months.  As of December 31, 2005, there was
exactly 1 reconciling  item totaling $431.07 that had not cleared within 90 days
of identification.

      o     Standard:  Adjustments  on ARM loans shall be computed  based on the
            related mortgage note and any ARM rider.

Certain ARM loans  serviced by OLS were  transferred  in with an incorrect  look
back date due to errors in prior servicer  records.  These certain loans had ARM
adjustments  shortly after  servicing  transfer,  but prior to OLS receiving the
related  mortgage  documents  from the prior  servicer.  When OLS  received  the
mortgage  documents  and these  errors were  identified,  OLS did not adjust the
principal and interest payment amount.  OLS has subsequently made adjustments to
their  procedures  when they identify an error in prior servicer data to analyze
the affect on the customer's account and make the appropriate adjustment.


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As of and for this same period, OLS had in effect a fidelity bond in the amount
of $20,000,000 and an errors and omissions policy in the amount of $5,000,000.


/s/ Ronald M. Faris                     /s/ Scott W. Anderson
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Ronald M. Faris                         Scott W. Anderson
President                               Senior Vice President of
                                        Residential Assets


/s/ Brian J. LaForest                   /s/ Thomas Vickers
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Brian J. LaForest                       Thomas Vickers
Director of Investor Reporting          Director and Servicing Controller