Exhibit
  15.2

Report
  of Independent Registered Public Accounting Firm

To the Board of
  Directors of 
  Abbey National plc
  2 Triton Square
  Regents Place
  London NW1 3AN

We have examined
  managements assertion in the attached Exhibit 15.1 that Abbey National
  plc (the Servicer) has complied as of and for the year ended 31
  December 2005 for Holmes Financing (No. 8) plc and as of 31 December 2005 and
  for the period from 8 December 2005 to 31 December 2005 for Holmes Financing
  (No. 9) plc, with its established minimum servicing standards (attached as Appendix
  1 to Exhibit 15.1) described in the accompanying Annual Compliance Certificate
  dated 27 June 2006.Management
  is responsible for compliance with those minimum servicing standards. Our responsibility
  is to express an opinion on the Servicer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 and accordingly, included examining, on a test basis,
  evidence about the Servicer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 Servicers
  compliance with its minimum servicing standards.

In our opinion,
  managements assertion that it complied with the aforementioned minimum
  servicing standards as of and for the year ended 31 December 2005 for Holmes
  Financing (No. 8) plc and as of 31 December 2005 and for the period from 8 December
  2005 to 31 December 2005 for Holmes Financing (No. 9) plc, is fairly stated,
  in all material respects based on the criteria in Appendix 1 to Exhibit 15.1.

/s/ DELOITTE
  & TOUCHE LLPDELOITTE & TOUCHE LLPJune
  27, 2006

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Exhibit
  15.1

Abbey
  National plc: Annual Compliance Certificate

The undersigned,
  a duly authorised representative of Abbey National plc, acting as servicer (the
  Servicer), pursuant to the Amended and Restated Servicing Agreement
  between the Servicer, Holmes Trustees Limited, Holmes Funding Limited and JPMorgan
  Chase Bank dated 26 July 2000, as amended (the Agreement), certifies
  that:

|1. | A
      review of the activities of the Servicer relating to Holmes Financing (No.
      8) plc as of 31 December 2005 and for the year then ended and its performance
      under the Agreement has been made under my supervision.                                                      
|-- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|   |                                                                                                                                                                                                                                                                                           
|2. | A review of
      the activities of the Servicer relating to Holmes Financing (No. 9) plc
      as of 31 December 2005 and for the period from 8 December 2005 to 31 December
      2005 and its performance under the Agreement has been made under my supervision.                      
|   |                                                                                                                                                                                                                                                                                           
|3. | Based on such
      review, the Servicer has fulfilled its obligations under the Agreement and
      the minimum servicing standards attached as Appendix 1 throughout the above
      referenced periods in all material respects, except as may be set forth
      in paragraph 4 below.
|   |                                                                                                                                                                                                                                                                                           
|4. | The following
      is a description of any exceptions to paragraph 3 above: none.                                                                                                                                                                                                        

Capitalised terms
  used but not defined in this Annual Compliance Certificate have their respective
  meanings set forth in the Agreement, unless the context requires otherwise or
  unless otherwise defined in this Annual Compliance Certificate.

IN WITNESS WHEREOF,
  the undersigned has duly executed this Annual Compliance Certificate this 27th
  day of June, 2006.

/s/ Chris
  Fielding
  Authorized Signatory
  Abbey National plc

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Appendix
    1


Minimum
  Servicing Standards

|(1) | General
      servicing considerations.
|--- | ---------------------------------------
|    |                                        
|    |                                        
|    |                                        
|    |                                        
|    |                                        

|(2) | Cash
      collection and administration.
|--- | -----------------------------------------
|    |                                          
|    |                                          
|    |                                          
|    |                                          
|    |                                          
|    |                                          
|    |                                          
|    |                                          

| |  |  |                                                                                                                                                           
| |  |  | ----------------------------------------------------------------------------------------------------------------------------------------------------------
| |  |  | (A)
      Are mathematically accurate;                                                                                                                    
| |  |  |                                                                                                                                                           
| |  |  | (B)
      Are prepared within 30 calendar days after the bank statement cut-off date;                                                                     
| |  |  |                                                                                                                                                           
| |  |  | (C)
      Are reviewed and approved by someone other than the person who prepared
      the reconciliation; and                                           
| |  |  |                                                                                                                                                           
| |  |  | (D)
      Contain explanations for reconciling items. These reconciling items are
      resolved within 90 calendar days of their original identification.
| |  |  |                                                                                                                                                           

|(3) | Investor
      remittances and reporting.
|--- | -----------------------------------------
|    |                                          
|    |                                          
|    |                                          
|(4) | Pool
      asset administration.         
|    |                                          
|    |                                          
|    |                                          
|    |                                          
|    |                                          
|    |                                          



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| |  | (iv) The
      servicers records regarding the pool assets agree with the obligors
      records with respect to
      the unpaid principal balance.                                                                                                                                                                                                                                                                                                                                                           
| |  | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
| |  |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  
| |  | (v) Changes
      with respect to the terms or status of an obligors pool asset (e.g.,
      loan modifications or
      re-agings) are made, reviewed and approved by authorized personnel in accordance
      with the transaction
      agreements and related pool asset documents.                                                                                                                                                                                                                         
| |  |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  
| |  | (vi) Loss
      mitigation or recovery actions (e.g.,
      foreclosures or repossessions) are initiated, conducted
      and concluded in accordance with the timeframes or other requirements established
      by the transaction
      agreements. Such programs include a hierarchy of workout procedures (e.g., forbearance
      plans, modifications and deeds in lieu of foreclosure, as applicable).                                                                                                   
| |  |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  
| |  | (vii)
      Records documenting collection efforts are maintained during the period
      a pool asset is delinquent
      in accordance with the transaction agreements. Such records are maintained
      on at least a
      monthly basis and describe the entitys activities in monitoring delinquent
      pool assets including, for
      example, phone calls, letters and payment rescheduling plans in cases where
      delinquency is deemed
      temporary (e.g.,
      illness or unemployment).
| |  |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  
| |  | (viii)
      Adjustments to interest rates or rates of return for pool assets with variable
      rates are computed
      based on the related pool asset documents.                                                                                                                                                                                                                                                                                                                                            
| |  |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  
| |  | (ix) Delinquencies,
      charge-offs and uncollectable accounts are recognized and recorded in
      accordance with the
      transaction agreements.                                                                                                                                                                                                                                                                                                                                                          
| |  |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  
| |  | (x) Any
      external enhancement or other support, is maintained as set forth in the
      transaction agreements.                                                                                                                                                                                                                                                                                                                                                                                             



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