Exhibit 99.2
                                 ------------


                                                                       [LOGO]



               REPORT OF INDEPENDENT ACCOUNTANTS ON MANAGEMENT'S
           ASSERTION ON COMPLIANCE WITH MINIMUM SERVICING STANDARDS
            SET FORTH IN THE UNIFORM SINGLE ATTESTATION PROGRAM FOR
                               MORTGAGE BANKERS



Board of Directors
Countrywide Credit Industries, Inc.

We have examined management's assertion about Countrywide Credit Industries,
Inc. and Subsidiaries (which includes its wholly-owned subsidiary, Countrywide
Home Loans, Inc. ("CHL"), and Countrywide Home Loans Servicing, L.P., a
wholly-owned subsidiary of CHL) ("the Company") compliance with the minimum
servicing standards identified in the Mortgage Bankers Association of
America's Uniform Single Attestation Program for Mortgage Bankers (USAP) as of
and for the ten months ended December 31, 2001 included in the accompanying
management assertion. Management is responsible for the Company's compliance
with those minimum servicing standards. Our responsibility is to express an
opinion on management's assertion about the entity'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 the Company's compliance with the
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 the minimum servicing
standards.

In our opinion, management's assertion that Countrywide Credit Industries,
Inc. and Subsidiaries (which includes its wholly-owned subsidiary, Countrywide
Home Loans, Inc., and Countrywide Home Loans Servicing, L.P., a wholly-owned
subsidiary of CHL) complied with the aforementioned minimum servicing
standards as of and for the ten months ended December 31, 2001 is fairly
stated, in all material respects.


/s/  GRANT THORNTON LLP


Los Angeles, California
March 7, 2002

Suite 300
1000 Wilshire Blvd
Los Angeles, CA  90017-2462
T 213.627.1717
F 213.624.6793
W www.grantthorton.com

Grant Thorton LLP
US Member of Grant Thorton International



                                      15

<PAGE>

                                               [LOGO]
                                               4500 Park Granada
                                               Calabasas, California  91302
                                               (818) 225-3000

March 7, 2002

Grant Thorton LLP
1000 Wilshire Boulevard, Suite 200
Los Angeles, CA  90017

Gentlemen:

As of and for the ten months ended December 31, 2001, Countrywide Credit
Industries, Inc. and Subsidiaries (which includes its wholly-owned subsidiary,
Countrywide Home Loans, Inc.) ("the Company") has complied in all material
respects with the minimum servicing standards set forth in the Mortgage
Bankers Association of America's Uniform Single Attestation for Mortgage
Bankers. As of and for the same period, the Company had in effect a fidelity
bond and errors and omissions policy in the amount of $230,000,000.

/s/ Thomas K. McLaughlin
    -----------------------
Thomas K. McLaughlin
Senior Managing Director and
Chief Financial Officer



                                      16

<PAGE>

INDEPENDENT ACCOUNTANTS' REPORT

To Fifth Third Mortgage Company:

We have examined management's assertion about Fifth Third Mortgage Company's
(the "Company") compliance with the minimum servicing standards identified in
the Mortgage Bankers Association of America's Uniform Single Attestation
Program for Mortgage Bankers ("USAP") as of and for the year ending December
31, 2001 included in the accompanying management assertion. Management is
responsible for the Company's compliance with those minimum servicing
standards. Our responsibility is to express an opinon on management's
assertion about the Company'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 the Company's compliance with the
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 the minimum servicing
standards.

In our opinion, management's assertion that the Company complied with the
aforementioned minimum servicing standards as of and for the year ended
December 31, 2001 is fairly stated, in all material respects.

/s/ Deloitte & Touche LLP
    ----------------------
March 29, 2002



                                      17

<PAGE>

March 29, 2002

Deloitte & Touche
250 East Fifth Street
Cincinnati, Ohio  45201

As of and for the year ended December 31, 2001, Fifth Third Mortgage Company
(the "Company") has complied in all material respects with the minimum
servicing standards set forth in the Mortgage Bankers Association of America's
Uniform Single Attestation Program for Mortgage Bankers. As of and for this
same period, the Company had in effect a fidelity bond and errors and
omissions policy as follows: $5,000,000 per mortgage coverage on errors and
omissions and $50,000,000 coverage on the fidelity bond.


/s/ George A. Schaefer, Jr.
    ----------------------------
George A. Schaefer, Jr.
President & CEO

/s/ Scott Enders
    ------------
Scott Enders
Vice President & CFO - Consumer

/s/ Tim Wilch
    ----------
Tim Wilch
Assistant Vice President



                                      18