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                                                                   Page 14 of 25

                                                                   EXHIBIT 99(f)


                        KEYCORP STUDENT LOAN TRUST 2000-A

                 PENNSYLVANIA HIGHER EDUCATION ASSISTANCE AGENCY

                          Statement of Compliance with
                      Specifically Identified Requirements

                                December 31, 2002

                 (With Independent Accountants' Report Thereon)





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                                                                   Page 15 of 25

[KPMG LOGO]
    One Cleveland Center
    1375 E. Ninth Street
    Cleveland, OH 44114-1796



                        INDEPENDENT ACCOUNTANTS' REPORT


Bank One, National Association
as Eligible Lender Trustee


We have examined Pennsylvania Higher Education Assistance Agency's (Servicer)
assertions with respect to Sections 3.03, 3.04, 4.01, 4.02, 4.03, 4.08, 5.02,
and 5.03 of the Sale and Servicing Agreement dated June 1, 2000, about the
Servicer's compliance with the servicing of the KeyCorp Student Loan Trust
2000-A student loans as of December 31, 2002, and for the year then ended, as
indicated in the accompanying Statement of Compliance with Specifically
Identified Requirements. The Servicer is responsible for the Servicer's
compliance with those requirements. Our responsibility is to express an opinion
on the Servicer's assertions about 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 Servicer's compliance
with those requirements 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 Servicer's compliance with attestation specified
requirements.

In our opinion, the Servicer's assertions with respect to Sections 3.03, 3.04,
4.01, 4.02, 4.03, 4.08, 5.02, and 5.03 of the Sale and Servicing Agreement dated
June 1, 2000, included in the accompanying Statement of Compliance with
Specifically Identified Requirements as of December 31, 2002, and for the year
then ended, are fairly stated in all material respects.

This report is intended solely for the information and use of Pennsylvania
Higher Education Assistance Agency, Key Bank USA, National Association, Bank
One, National Association, Deutsche Bank Trust Company Americas (formerly known
as Bankers Trust Company), and MBIA and is not intended to be and should not be
used by anyone other than these specified parties.


                                     /s/ KPMG LLP

February 28, 2003

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                                                                   Page 16 of 25

                 PENNSYLVANIA HIGHER EDUCATION ASSISTANCE AGENCY

        Statement of Compliance with Specifically Identified Requirements



Pennsylvania Higher Education Assistance Agency (PHEAA) has complied with the
specifically identified servicing requirements for the KeyCorp Student Loan
Trust 2000-A, with respect to Sections 3.03, 3.04, 4.01, 4.02, 4.03, 4.08, 5.02,
and 5.03 of the Sale and Servicing Agreement dated June 1, 2000 (the Agreement),
relating to the student loans that are guaranteed as to payment of principal and
interest by PHEAA or the American Student Assistance Corporation (ASA) and are
reinsured by the Department of Education (Financed Federal Loans), and student
loans guaranteed as to payment of principal and interest by The Education
Resources Institute, Inc. (TERI) and not reinsured by the Department of
Education (Financed Private Loans).

I.  COMPLIANCE

    1. FINANCED FEDERAL LOANS

        A.  Compliance with the aforementioned Sections of the Agreement
            relating to the Financed Federal Loans is limited to the following
            federal regulations as published in their entirety in the December
            18, 1992 Federal Register, Part II, Department of Education, 34 Code
            of Federal Regulations (CFR), Federal Family Education Loan Program:
            Final Regulations.

            We have complied with the following federal regulations for the
            Financed Federal Loans as of December 31, 2002 and for the year then
            ended:

                -   34 CFR 682.202, "Permissible Charges by Lenders to
                    Borrowers"; all parts except for (a)(2), (b)(5), (c)-(e),
                    and (g).

                -   34 CFR 682.208, "Due Diligence in Servicing a Loan"; all
                    parts except for (b)(1)(i)-(ii), (b)(1)(v), (b)(2), and
                    (c)-(f).

                -   34 CFR 682.209, "Repayment of a Loan"; all parts except for
                    (a)(2)(i), (a)(4), (b), (d), (f), (g), (i), and (j).

                -   34 CFR 682.210, "Deferment"; all parts except for (a)(9) and
                    (b)(6).

                -   34 CFR 682.211, "Forbearances"; all parts except for (a)(3)
                    and (d).

                -   34 CFR 682.213, "Prohibition Against the Use of the Rule of
                    78s."

                -   34 CFR 682.300, "Payment of Interest Benefits on Stafford
                    Loans."

                -   34 CFR 682.301, "Eligibility of Borrowers for Interest
                    Benefits on Stafford Loans"; all parts except for (a) and
                    (c).

                -   34 CFR 682.302, "Payment of Special Allowance on FFEL
                    Loans"; all parts except for (c)(2), (c)(3), (d), and (e).

                -   34 CFR 682.304, "Methods for Computing Interest Benefit and
                    Special Allowance"; all parts except for (a), (b), and
                    (d)(2).

                -   34 CFR 682.305, "Procedures for Payment of Interest Benefit
                    and Special Allowance"; all parts except for (a)(2)-(4),
                    (b), and (c).

                                        1

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                                                                   Page 17 of 25


                 PENNSYLVANIA HIGHER EDUCATION ASSISTANCE AGENCY

        Statement of Compliance with Specifically Identified Requirements



                -   34 CFR 682.402, "Death, Disability and Bankruptcy Payments";
                    all parts except for (e), (g), and (i)-(k).

                -   34 CFR 682.411, "Due Diligence by Lenders in the Collection
                    of Guaranty Agency Loans"; all parts except for (f), (i),
                    (j), (m), and (n).

                -   34 CFR 682.414, "Records, Reports, and Inspection
                    Requirements for Guaranty Agency Programs"; all parts except
                    for (a)(1), (a)(2), (a)(3), (b), and (c).

        B.  Compliance with the aforementioned Sections of the Agreement
            relating to the Financed Federal Loans is limited to the following
            federal regulations as published in their entirety in the December
            1, 1995 Federal Register, Part III, Department of Education, 34 Code
            of Federal Regulations (CFR), Federal Family Education Loan Program:
            Final Rule.

            We have complied with the following federal regulations for the
            Financed Federal Loans as of December 31, 2002 and for the year then
            ended:

                -   34 CFR 682 .209, "Repayment of a Loan"; Part (b).

        C.  Compliance with the aforementioned Sections of the Agreement
            relating to the Financed Federal Loans is limited to the following
            federal regulations as published in their entirety in the October
            29, 1999 Federal Register, Part V, Department of Education, 34 Code
            of Federal Regulations (CFR), Federal Family Education Loan Program:
            Final Rule.

            We have complied with the following federal regulations for the
            Financed Federal Loans as of December 31, 2002 and for the year then
            ended:

                -   34 CFR 682.411, "Lender Due Diligence in Collecting Guaranty
                    Agency Loans"; Part (f).

        D.  Compliance with the aforementioned Sections of the Agreement
            relating to the Financed Federal Loans is limited to the following
            federal regulations as published in their entirety in the July 27,
            2000 Federal Register, Part V, Department of Education, 34 Code of
            Federal Regulations (CFR), Federal Family Education Loan Program:
            Final Rule.

            We have complied with the following federal regulations for the
            Financed Federal Loans as of December 31, 2002 and for the year then
            ended:

                -   34 CFR 682.411, "Lender Due Diligence in Collecting Guaranty
                    Agency Loans"; Part (i).

    2.  FINANCED PRIVATE LOANS

        A.  Compliance with the aforementioned sections of the Agreement
            relating to the Financed Private Loans is limited to the following
            requirements contained in the Access Loan Programs Servicing
            Agreement between Pennsylvania Higher Education Assistance Agency
            and Society National Bank dated March 23, 1995.

                                      2


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                                                                   Page 18 of 25


                 PENNSYLVANIA HIGHER EDUCATION ASSISTANCE AGENCY

        Statement of Compliance with Specifically Identified Requirements



        We have complied with the following sections of the Agreement relating
        to the Financed Private Loans as of December 31, 2002 and for the year
        then ended:

        I.  "Account Servicing, Document Storage"

        II. "Delinquency Servicing"

        IV. "Deferment and Forbearance Processing"

        VI. "Filing Claims"

        B.  Compliance with the aforementioned sections of the Agreement
            relating to the Financed Private Loans is limited to the following
            requirements contained in the 2000 Servicing Guidelines for TERI,
            effective December 1, 2000.

            We have complied with the revised delinquency servicing requirements
            for TERI guaranteed Financed Private Loans as of December 31, 2002
            and for the year then ended.

II. NONCOMPLIANCE

    1.  FINANCED FEDERAL LOANS

        No items noted.

    2.  FINANCED PRIVATE LOANS

        No items noted as of December 31, 2002 and for the year then ended;
        however, during procedures performed, KPMG noted noncompliance after
        December 31, 2002 as noted below:

            I.  "Account Servicing, Document Storage" which states "Without
                limiting the generality of the foregoing or of any other
                provision set forth in the Agreement and notwithstanding any
                other provision to the contrary set forth herein, the
                Subservicer shall manage, service, administer and make
                collections with respect to the Financed Student Loans (other
                than collection of any Interest Subsidy Payments and Special
                Allowance Payments, which the Eligible Lender Trustee will
                perform on behalf of the Trust) in accordance with, and
                otherwise comply with, all applicable Federal and State laws,
                including all applicable standards, guidelines and requirements
                of the Higher Education Act (in the case of any Financed Federal
                Loans) and any Guarantee Agreement (in the case of all the
                Financed Student Loans)"


            The interest rate on Residency Access Loan (REL) loans was
            incorrectly stated at 4.607% for the period of January 1, 2003
            through February 21, 2003. The correct interest rate should have
            been 3.957%.

        PHEAA'S RESPONSE

        A corrective action was implemented immediately to require enhanced
        quality assurance by the Graduate Services staff. The compensating
        control now requires a primary and secondary review and sign off by the
        originating department.

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                                                                   Page 19 of 25


                PENNSYLVANIA HIGHER EDUCATION ASSISTANCE AGENCY

        Statement of Compliance with Specifically Identified Requirements



        In addition, an inquiry identified REL loans that contained this error
        and all impacted accounts were corrected as of February 21, 2003 by
        updating the Interest Rate Loan Program Definition Table. Verification
        of the change was provided to KPMG for report purposes. The inquiry
        identified all REL loans with outstanding balances that were in
        repayment, which resulted in 0.01% of the Trust being impacted by this
        error prior to correction.


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