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                                                                   EXHIBIT 99(g)














REPORT ON ASSERTIONS ON COMPLIANCE WITH SPECIFIED
KEY ALTERNATIVE LOAN PROGRAM REQUIREMENTS --
KEYCORP STUDENT LOAN TRUST 2001 -- A
GREAT LAKES EDUCATIONAL LOAN SERVICES, INC.

Year ended December 31, 2003
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                       REPORT OF INDEPENDENT ACCOUNTANTS


We have examined management's assertion, included in the accompanying Report of
Management on Compliance with Specified Key Alternative Loan Program
Requirements, that Great Lakes Educational Loan Services, Inc. (Great Lakes)
complied with the specified requirements of the Subservicing Agreement (KeyCorp
Student Loan Trust 2001-A) between Key Bank USA, National Association and Great
Lakes dated as of September 1, 2001, as amended (Subservicing Agreement) during
the year ended December 31, 2003. Management is responsible for Great Lakes'
compliance with those requirements. Our responsibility is to express an opinion
on management's assertion about Great Lakes' 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 Great Lakes'
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 Great Lakes' compliance with specified requirements.

In our opinion, management's assertion that Great Lakes complied with the
aforementioned requirements during the year ended December 31, 2003, is fairly
stated, in all material respects.

This report is intended solely for the information and use of the audit
committee and management of Great Lakes Educational Loan Services, Inc.; JP
Morgan Chase Bank, formally known as Bank One, National Association; JP Morgan
Chase Bank, formally known as The Chase Manhattan Bank; Moody's Investor
Services, Inc.; Standard and Poor's Ratings Services; Fitch IBCA; MBIA Insurance
Corporation; and Key Bank USA, National Association, and is not intended to be
and should not be used by anyone other than these specified parties.




                                                           /s/ ERNST & YOUNG LLP


January 30, 2004
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     REPORT OF MANAGEMENT ON COMPLIANCE WITH SPECIFIED KEY ALTERNATIVE LOAN
                              PROGRAM REQUIREMENTS

The following assertions relate to Great Lakes Educational Loan Services,
Inc.'s (Great Lakes') administration as subservicer of the Key Alternative Loan
Program on behalf of Key Bank USA, National Association (Key Bank) as Master
Servicer for the KeyCorp Student Loan Trust 2001-A for the year ended December
31, 2003, in accordance with the Subservicing Agreement between Key Bank and
Great Lakes dated as of September 1, 2001, as amended (Subservicing Agreement).

We as members of management of Great Lakes are responsible for complying with
the requirements of the Subservicing Agreement. We also are responsible for
establishing and maintaining effective internal control over compliance with
the Subservicing Agreement. We have performed an evaluation of Great Lakes'
compliance with the requirements of the Subservicing Agreement, including those
described below, as of December 31, 2003, and for the year ended December 31,
2003. Based on this evaluation, we assert that during the year ended December
31, 2003 Great Lakes complied with the following requirements of the
Subservicing Agreement.

1.   The loan information (principal loan balances, accrued interest balances,
     interest rate, loan status, delinquency aging and payment transactions)
     reported to the Master Servicer during the year ended December 31, 2003
     agrees with Great Lakes' computer records -- and as of December 31, 2003,
     we had effective internal control over compliance with requirements that
     such information be in agreement.

2.   The loans reported to the Master Servicer during the year ended December
     31, 2003 were supported by collateral documents maintained by Great Lakes
     -- and as of December 31, 2003, we had effective internal control over
     compliance with custodial requirements.

3.   Upon receipt of Student Status Confirmation Reports or other notification
     of change information for loans serviced during the year ended December 31,
     2003, we accurately updated -- and as of December 31, 2003, we had
     effective internal control over compliance with requirements to accurately
     update -- loan records for changes to student status, including conversion
     to payment status, in accordance with Key Alternative Loan Program
     guidelines.

4.   For loans serviced during the year ended December 31, 2003, we: (a)
     calculated -- and as of December 31, 2003, we had effective internal
     control over compliance with requirements to calculate -- interest and
     principal in accordance with Key Alternative Loan Program guidelines and
     (b) applied -- and as of December 31, 2003, we had effective internal
     control over compliance with requirements to apply -- loan payments
     effective with the day of receipt by Great Lakes, or for payments received
     by the lender or Great Lakes' third party lock box as of the enumerated
     date.

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5.   For loans serviced during the period January 1, 2003 through November 30,
     2003, we complied with -- and had effective internal control over
     compliance with -- due diligence requirements specified in the Subservicing
     Agreement for the collection of delinquent loans, including the efforts
     specified under the Higher Education Act and other comparable student loan
     programs we service.

6.   For loans serviced during the year ended December 31, 2003, we complied
     with -- and as of December 31, 2003, we had effective internal control over
     compliance with -- transferring defaulted loan information to the Master
     Servicer.

                                        /s/ MICHAEL J. NOACK
                                        -------------------------------
                                        Michael J. Noack
                                        Chief Servicing Officer

January 30, 2004