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Exhibit 20.2 Report on Managements Assertion on
Compliance with the Specified Minimum Servicing Standards Set Forth in theUniform Single Attestation Program Report of Independent Registered Public Accounting Firm Board of Directors and Shareholder WFS
Financial Inc We have examined managements assertion, included in the accompanying report titled Report of
Management,that WFS Financial Inc complied with the servicing standards identified in Exhibit A
(the specified minimum servicing standards) to the Report of Managementas set forth in the
Uniform Single Attestation Program(USAP) during the year ended December 31, 2004. Management is
responsible for WFS Financial Incs compliance with these specified minimum servicing standards.
Our responsibility is to express an opinion on managements assertion about the WFS Financial Incs
compliance based on our examination. Our examination was made in accordance with standards established by the American Institute of
Certified Public Accountants and, accordingly, included examining, on a test basis, evidence about
WFS Financial Incs compliance with the specified 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 WFS Financial Incs compliance with the specified minimum servicing standards. In our opinion, managements assertion that WFS Financial Inc complied with the aforementioned
specified minimum servicing standards during the year ended December 31, 2004, is fairly stated, in
all material respects. /s/ Ernst & Young LLP Los Angeles, California
March 8, 2005




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Managements Assertion on Compliance
with the Specified Minimum Servicing Standards Report of Management We, as members of management of WFS Financial Inc (the Company), are responsible for complying with
the servicing standards identified in the attached Exhibit A (the specified minimum servicing
standards). We are also responsible for establishing and maintaining effective internal control
over compliance with these specified minimum servicing standards. We have performed an evaluation
of the Companys compliance with the specified minimum servicing standards as of December 31, 2004
and for the year then ended. Based on this evaluation, we assert that during the year ended
December 31, 2004, the Company complied, in all material respects, with the specified minimum
servicing standards. As of December 31, 2004 and for the year then ended, the Company had in effect a fidelity bond in
the amount of $15,000,000 and an errors and omissions policy in the amount of $15,000,000. /s/ THOMAS WOLFEThomas WolfePresident and Director/s/ MARK OLSONMark OlsonSenior Vice President,Controller
 March 8, 2005




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Exhibit A Specified Minimum Servicing Standards  I.
    Contract Principal, Interest and Amortization  1.
    Reconciliations shall be prepared on a monthly basis for all custodial bank
accounts and related bank clearing accounts. These reconciliations shall:  a.
    be mathematically accurate;b.
    be prepared within forty-five (45) calendar days after the cutoff date.
The cutoff date is the date as of which a bank account is reconciled every month. It
may, or may not, coincide with a prescribed investor reporting date but shall be
consistent from period to period;c.
    be reviewed and approved by someone other than the person who prepared
the reconciliation; andd.
    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 accordance with the Pooling
and Servicing Agreements.3.
    Each servicer account shall be maintained at a federally insured depository
institution in trust for the applicable investor.  II.
    Contract Payments  1.
    Contract payments shall be deposited into the servicers bank accounts and
related bank clearing accounts within two (2) business days of receipt.2.
    Contract payments made in accordance with the lenders loan documents shall be
posted to the applicable borrower records within two (2) business days of receipt.3.
    Contract payments shall be allocated to principal, interest, insurance, taxes or
other escrow items in accordance with the lenders loan documents.4.
    Contract payments identified as loan payoffs shall be allocated in accordance
with the lenders loan documents.




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Specified Minimum Servicing Standards (continued)  III.
    Disbursements  1.
    Disbursements made via wire transfer on behalf of a borrower or investor shall be
made only by authorized personnel.2.
    Disbursements made on behalf of a borrower or investor shall be posted within the
Contract period, as defined, to the borrowers or investors records maintained by the
servicing entity.3.
    Amounts remitted to investors per the servicers investor reports shall agree with
cancelled checks, or other form of payment, or bank statements.4.
    Unissued 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.
    Contract Accounting  1.
    The servicing entitys Contract records shall agree with, or reconcile to, the
records of borrowers with respect to the unpaid principal balance on a monthly basis.  VI.
    Delinquencies  1.
    Records documenting collection efforts shall be maintained during the period a loan
is in default and shall be undated 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 (i.e., 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.




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Specified Minimum Servicing Standards (continued)  VIII.
    Trusts  1.
    Contracts included in the following trusts were serviced by WFS Financial Inc as of
and for the year ended December 31, 2004: WFS Financial 2000-A Owners Trust
WFS Financial 2000-B Owners Trust
WFS Financial 2000-C Owners Trust
WFS Financial 2000-D Owners Trust
WFS Financial 2001-A Owners Trust
WFS Financial 2001-B Owners Trust
WFS Financial 2001-C Owners Trust
WFS Financial 2002-1 Owners Trust
WFS Financial 2002-2 Owners Trust
WFS Financial 2002-3 Owners Trust
WFS Financial 2002-4 Owners Trust
WFS Financial 2003-1 Owners Trust
WFS Financial 2003-2 Owners Trust
WFS Financial 2003-3 Owners Trust
WFS Financial 2003-4 Owners Trust
WFS Financial 2004-1 Owners Trust
WFS Financial 2004-2 Owners Trust
WFS Financial 2004-3 Owners Trust
WFS Financial 2004-4 Owners Trust