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EXHIBIT 99.3
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INDEPENDENT ACCOUNTS'REPORT

Board of Directors and Stockholder of
Long Beach Acceptance Corp.

We have examined management's assertion that Long Beach Acceptance Corp.'s (the
"Company") has complied with its established minimum servicing standards as of
and for the year ended December 31, 2003 based upon the following agreements: 1)
the Sale and Servicing Agreement, August 1, 1999 (LBAC Auto Receivables Trust
1999-1); 2) the Sale and Servicing Agreement dated December 1, 1999 (LBAC Auto
Receivables Trust 1999-2); 3) the Sale and Servicing Agreement, dated June 1,
2000 (LBAC Auto Receivables Trust 2000-1); 4) the Sale and Servicing Agreement
dated December 1, 2000 (LBAC Auto Receivables Trust 2000-2); 5) the Sale and
Servicing Agreement dated June 1, 2001 (LBAC Auto Receivables Trust 2001-A); 6)
the Sale and Servicing Agreement dated November 1, 2001 (LBAC Auto Receivables
Trust 2001-B); 7) the Sale and Servicing Agreement dated August 1, 2002 (LBAC
Auto Receivables Trust 2002-A); 8) the Sale and Servicing Agreement dated March
1, 2003 ( LBAC Auto Receivables Trust 2003-A); 9) the Sale and Servicing
Agreement dated June, 1 2003 (LBAC Auto Receivables Trust 2003-B); 10) the Sale
and Servicing Agreement dated October 1, 2003 (LBAC Auto Receivables Trust
2003-C); 11) the Warehouse Lending Agreement dated March 7, 2003 between Salomon
Brothers Realty Corp., Long Beach Acceptance Corp. and Long Beach Acceptance
Receivables Corp. Warehouse I; and 12) the Amended and Restated Warehouse
Lending Agreement, dated January 30, 2003, between Greenwich Capital Financial
Products, Inc. and the Company, described in the accompanying management
assertion dated January 30, 2004. Management is responsible for the Company's
compliance with those minimum servicing standards. Our responsibility is to
express an opinion on management's assertions 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 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.

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In our opinion, management's assertions that the Company complied with the
aforementioned minimum servicing standards as of and for the year ended December
31, 2003 are fairly stated, in all material respects based on the criteria set
forth in Appendix I.

/s/:  Deloitte & Touche LLP
March 29, 2004