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                                                                   EXHIBIT 99(f)

                       KEYCORP STUDENT LOAN TRUST 2000-A

                PENNSYLVANIA HIGHER EDUCATION ASSISTANCE AGENCY

                          Statement of Compliance with
                      Specifically Identified Requirements

                               December 31, 2000

                 (With Independent Accountants' Report Thereon)


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[KPMG LOGO]

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One Cleveland Center                                     Telephone 216 696 9100
1375 E. Ninth Street                                     Fax 216 696 7792
Cleveland, OH 44114-1796

                         INDEPENDENT ACCOUNTANTS' REPORT

        Bank One, National Association
        (formerly known as The First National Bank of Chicago)
        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, 2000,
        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 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
        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,
        2000, 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 (formerly known as The First
        National Bank of Chicago), Bankers Trust Company, and MBIA (formerly
        known as Capital Markets Assurance Corporation) and is not intended to
        be and should not be used by anyone other than these specified parties.

                                             /s/KPMG LLP

        March 2, 2001


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                 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, 2000, 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).

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                                                                   Page 15 of 18

            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 published 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, 2000 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 published 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, 2000 and for the year
              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 published 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, 2000 and for the year
              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.

              I.    "Account Servicing, Document Storage"

              II.   "Delinquency Servicing"


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                                                                   Page 16 of 18

                 PENNSYLVANIA HIGHER EDUCATION ASSISTANCE AGENCY

        Statement of Compliance with Specifically Identified Requirements

               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 for the
               period December 1, 2000 through December 31, 2000.

II.         NONCOMPLIANCE

            1.   Financed Federal Loans

                 Compliance was not achieved for the following federal
                 regulation as of December 31, 2000, and for the year then
                 ended:

                       -  34 CFR 682.414(a)(5)(ii), which states, "A lender or
                          guaranty agency holding a promissory note must retain
                          the original or a true and exact copy of the
                          promissory note until the loan is paid in full or
                          assigned to the Secretary." Neither Key Bank or PHEAA
                          were able to provide the original or true and exact
                          copy of the promissory note for the following loan:

                          Social Security Number   Loan Type   Disbursement Date
                          ----------------------   ---------   -----------------

                                ###-##-####         Stafford        12/7/99

                 PHEAA's Response:

                 PHEAA performed a note examination upon conversion of this
                 account to its servicing system. At that time, it was
                 determined and documented that the promissory note was not
                 provided by the originator and therefore could not be
                 maintained by the Servicer. Servicer liability does not exist
                 for this account regarding the Federal Regulation that was
                 tested by KPMG.

            2.   Financed Private Loans

                 No items noted.


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