##### 



Exhibit 99.2

INDEPENDENT ACCOUNTANTS REPORT

To the Audit Committee of the   Board
of Directors
Bay View Capital Corporation
San Mateo, California

We have examined managements assertion that Bay View Bank and Bay View
Acceptance Corporation (collectively, the Servicers), subsidiaries of Bay
View Capital Corporation, complied with the 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, 2002 included in the accompanying management assertion.
Management is responsible for the Servicers compliance with those minimum
servicing standards. Our responsibility is to express an opinion on
managements assertion about the Servicers 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 Servicers
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 the Servicers compliance with the
minimum servicing standards.

In our opinion, managements assertion that Bay View Bank and Bay View
Acceptance Corporation complied with the aforementioned minimum servicing
standards as of and for the year ended December 31, 2002 is fairly stated, in
all material respects.

This report is intended solely for the information and use of the Audit
Committee of the Board of Directors; management of Bay View Capital
Corporation, Bay View Bank, and Bay View Acceptance Corporation; and investors
in the securities for which the Servicers perform servicing duties and is not
intended to be and should not be used by anyone other than these specified
parties.

/s/ Deloitte & Touche LLP



January 24, 2003





---



##### 



January 24, 2003

Deloitte & Touche LLP
50 Fremont Street
San Francisco, CA 94105



Management Assertion

As of and for the year ended December 31, 2002, Bay View Acceptance Corporation
(BVAC) has complied in all material respects with the minimum servicing
standards set forth in the Mortgage Bankers Association of Americas Uniform
Single Attestation Program for Mortgage Bankers, except for minimum servicing
standards I.4, III.3, III.4, V.2 through V4, and VII (with respect to the
errors and omissions policy) which BVAC has interpreted as being inapplicable
to the servicing obligations set forth in the Bay View LG-1 Auto Trust Pooling
and Servicing agreement dated December 14, 1999, the Bay View LJ-1 Auto Trust
Pooling and Servicing agreement dated March 29, 2000 and Bay View Receivables
Servicing agreement dated December 29, 2000. As of and for this same period,
Bay View Acceptance Corporation had in effect a fidelity bond policy in the
amount of $15,000,000 per loss/$30,000,000 in the aggregate.

|                                                                                       |  | 
|-------------------------------------------------------------------------------------- |  | 
|/s/ Charles G. Cooper

Charles G. Cooper
President and Chief Executive Officer         |  | 
|                                                                                       |  | 
|/s/ John Okubo

John Okubo
Senior Vice President
Chief Financial Officer               |  | 
|                                                                                       |  | 
|/s/ Michael Flashner

Michael Flashner
First Vice President
Director of Loan Servicing |  | 
|                                                                                       |  | 
|/s/ Peggy ODonovan

Peggy ODonovan
First Vice President
Loan Servicing Manager       |  |