Exhibit 99.2
                                 ------------

[KPMG Logo]

                           KPMG LLP
                           Suite 2000
                           355 South Grand Avenue
                           Los Angeles, CA 90071-1568


                         Independent Accountants' Report


The Board of Directors
Countrywide Financial Corporation:

We have examined the accompanying management's assertion, that Countrywide
Financial Corporation and subsidiaries, including its wholly-owned subsidiary
Countrywide Home Loans, Inc. ("CHL") and Countrywide Home Loans Servicing,
L.P., a wholly-owned subsidiary of CHL, (collectively, the "Company") complied
with the minimum servicing standards 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, 2004. Management is
responsible for the Company's compliance with those minimum servicing
standards. Our responsibility is to express an opinion on management's
assertion about the Company's 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 Company's
compliance with the minimum servicing standards specified above 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 Company's compliance
with the minimum servicing standards.

In our opinion, management's assertion that Countrywide Financial Corporation
and subsidiaries, including its wholly-owned subsidiary Countrywide Home
Loans, Inc. ("CHL") and Countrywide Home Loans Servicing, L.P., a wholly-owned
subsidiary of CHL, complied with the aforementioned minimum servicing
standards as of and for the year ended December 31, 2004 is fairly stated, in
all material respects.

                                 /s/ KPMG LLP
March 17, 2005



          KPMG LLP, a U.S. limited liability partnership, is the U.S.
          member firm of KPMG International, a Swiss cooperative.

<PAGE>




                                          [Countrywide Logo]

                                          2900 Madera Road
                                          Simi Valley, California 93065-6298
                                          (805) 955-1000

                            Management's Assertion

March 17, 2005

As of and for the year ended December 31, 2004, Countrywide Financial
Corporation and Subsidiaries (which includes its wholly-owned subsidiary,
Countrywide Home Loans, Inc. ("CHL"), and Countrywide Home Loans Servicing,
L.P., a wholly owned subsidiary of CHL) ("the Company") has complied in all
material respects with the minimum servicing standards set forth in the
Mortgage Bankers Association of America's Uniform Single Attestation for
Mortgage Bankers. As of and for this same period, the Company had in effect a
fidelity bond and errors and omissions policy in the amount of $200 million
and $100 million, respectively.


/s/ Thomas K. McLaughlin
------------------------
Thomas K. McLaughlin
Executive Managing Director and
Chief Financial Officer

/s/ Kevin Meyers
----------------
Kevin Meyers
Managing Director, Chief Financial Officer
Loan Administration