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Deloitte & Touche LLP
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INDEPENDENT ACCOUNTANTS' REPORT

To the Audit Committee of the Board of Directors
Third Federal Savings and Loan Association of Cleveland
Cleveland, Ohio

We have examined management's assertion that Third Federal Savings and Loan
Association of Cleveland (the "Association") has complied as of and for the
year ended September 30, 2004 with the minimum servicing standards set forth
in the Mortgage Bankers Association of America's Uniform Single Attestation
Program for Mortgage Bankers (USAP) included in the accompanying management
assertion dated December 21,2004.  Management is responsible for the
Association's compliance with those minimum servicing standards.  Our
responsibility is to express an opinion on management's assertion about the
Association'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 the
Association's compliance with its 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 Association's
compliance with the minimum servicing standards.

In our opinion, management's assertion that the Association complied with
the aforementioned minimum servicing standards as of and for the year
ended September 30, 2004, is fairly stated, in all material respects based
on the criteria set forth in Appendix I.

/s/Deloitte & Touche LLP

December 21, 2004

Member of
Deloitte Touche Tohmatsu



ThirdFederal
SAVINGS & LOAN

December 21, 2004

As of and for the year ended September 30, 2004, Third Federal Savings
and Loan Association of Cleveland (the "Association") has complied, in all
material respects, with the minimum servicing standards set forth in
Appendix I (the "Standards"). The Standards are based on the Mortgage
Bankers Association of America's Uniform Single Attestation Program for
Mortgage Bankers. As of and for this same period, the Association had in
effect a fidelity bond policy in the amount of $10,000,000 and an errors
and omissions policy in the amount of $1,000,000 per occurrence.


/s/Marc Stefanski
Marc Stefanski
Chairman of the Board and Chief Executive Officer

/s/David Huffman
David Huffman
Chief Financial Officer

/s/Kevin Alexander
Kevin Alexander
Vice-President of Secondary Marketing

Third Federal, 7007 Broadway Avenue, Cleveland, Ohio 44105.
216-429-5000,1-888-THIRD-FED www.thirdfederal.com


APPENDIX I

MINIMUM SERVICING STANDARDS AS SET FORTH IN THE MORTGAGE
BANKERS
ASSOCIATION OF AMERICA'S UNIFORM SINGLE ATTESTATION PROGRAM
FOR MORTGAGE BANKERS

CUSTODIAL BANK ACCOUNTS
1. 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 after 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.
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.
3. Each custodial account shall be maintained at a federally insured
depository institution in trust for the applicable investor.
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.

II. MORTGAGE PAYMENTS
1. Mortgage payments shall be deposited into the custodial bank accounts
and related bank clearing accounts within two business days of receipt.
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.

III. DISBURSEMENTS
1. Disbursements made via wire transfer on behalf of a mortgagor or
investor shall be made only by authorized personnel.
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.
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.
6. Unused checks shall be safeguarded so as to prevent unauthorized access.

IV. INVESTOR ACCOUNTING AND REPORTING
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.

V. MORTGAGOR LOAN ACCOUNTING
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.
2. Adjustments on ARM loans shall be computed based on the related mortgage
note and any ARM rider.
3. Escrow accounts shall be analyzed, in accordance with the mortgagor's
loan documents, on at least an annual basis.
4. Interest on escrow accounts shall be paid, or credited, to mortgagors
in accordance with the applicable state laws.

VI. DELINQUENCIES
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).

VII. INSURANCE POLICIES
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.