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Page 19 of 23Exhibit 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, 2004




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Page 20 of 23Ernst & Young LLP
    
    Phone: (414) 273-5900875 E. Wisconsin Avenue
    
    Fax: (414) 223-7200Milwaukee, Wisconsin 53202
    
    www.ey.com
 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, 2004. 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, 2004, is fairly stated,
in all material respects. /s/ Ernst & Young LLPJanuary 7, 2005




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Page 21 of 23 (GREAT LAKES LOGO) 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, 2004, 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, 2004, and for the year ended December 31, 2004. Based on this evaluation,
we assert that during the year ended December 31, 2004 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, 2004 agrees with Great Lakes
computer records - and as of December 31, 2004, 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, 2004 were supported by collateral documents maintained by Great Lakes - and as of
December  31, 2004, 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, 2004, we
accurately updated  and as of December 31, 2004, 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, 2004, we:
(a) calculated  and as of December 31, 2004, 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, 2004, 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. 2401 INTERNATIONAL LANE
    5
    MADISON, WI 53704-3192
    5
    608-246-1800
    5
    www.mygreatlakes.com




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Page 22 of 23 5. For loans serviced during the year ended December 31, 2004, we complied with 
and as of December 31, 2004, we had effective internal control over compliance with
 transferring defaulted loan information to the Master Servicer. /S/MICHAEL J. NOACKMichael J. NoackChief Servicing OfficerJanuary 7, 2005