Deloitte & Touche LIP
First National Tower
1601 Dodge Street, Ste. 3100
Omaha, NE 68102-9706
USA
Tel: +1 402 346 7788
Fax: +1 402 342 1820
www.deloitte.com

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
To the Board of Directors
Commercial Federal Bank
Omaha, Nebraska

We have examined management's assertion that Commercial Federal Bank
(the "Company") has complied as of and for the year ended December 31,
2004, with its established minimum servicing standards described in the
accompanying Management's Assertion dated February 25, 2005. 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 as
adopted by the Public Company Accounting Oversight Board (United States)
and, accordingly,included examining, on a test basis, evidence about the
Company'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
Company's compliance with its minimum servicing standards.

In our opinion, management's assertion that the Company complied with
the aforementioned minimum servicing standards as of and for the year
ended December 31, 2004, is fairly stated, in all material respects
based on the criteria set forth in Appendix I.


/s/Deloitte & Touche LLP

February 28, 2005

Member of
Deloitte Touche Tohmatsu








Commercial Federal Bank

Management's Assertion

February 25, 2005

As of and for the year ended December 31, 2004, Commercial Federal Bank (the
"Company") has complied, in all material respects, with the Company's
established minimum servicing standards for residential mortgage loans as set
forth in Appendix I (the "Standards"). The Standards are based on the
Mortgage Banker's Association of America's Uniform Single Attestation Program
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
$20,000,000.


/s/ Caren Cantrell
Caren Cantrell
Senior Vice President, Mortgage Operations

February 25, 2005

/s/David Fisher
David Fisher
Executive Vice President and Chief Financial Officer

February 25, 2005


450 Regency Parkway
Omaha, Nebraska 68114


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

I. 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.