Ex-99.3 a)

ALLIANCE
MORTGAGE COMPANY


Michael C. Koster
Executive Vice President
Loan Administration

Norwest Bank Minnesota, N.A.
11000 Broken Land Parkway
Columbia, MD 21044-3562
Attention:  Master Servicing

RE:  Officer's Certificate

Dear Master Servicer:

The undersigned Officer certifies the following for the 1999 fiscal year:I have
reviewed the activities and performance of the Servicer during the preceding
fiscal year under the terms of the Servicing Agreement, Trust Agreement, Pooling
and Servicing Agreement and/or Seller/Servicer Guide and to the best of these
Officers' knowledge, the Servicer has fulfilled all of its duties,
responsibilities or obligations under these Agreements throughout such year, or
if there has been a default or failure of the servicer to perform any of such
duties, responsibilities or obligations, a description of each default or
failure and the nature and status thereof has been reported to Norwest Bank
Minnesota, N.A.;

 I have confirmed that the Servicer is currently an approved FNMA or FHLMC
servicer in good standing;

I have confirmed that the Fidelity Bond, the Errors and Omissions Insurance
Policy and any other bonds required under the terms of the Servicing Agreement,
Trust Agreement, Pooling and Servicing Agreement and/or Seller/Servicer Guide
are in full force and effect;

All premiums for each Hazard Insurance Policy, Flood Insurance Policy (if
applicable) and Primary Mortgage Insurance Policy (if applicable), with respect
to each Mortgaged Property, have been paid and that all such insurance policies
are in full force and effect;

All real estate taxes, governmental assessments and any other expenses accrued
and due, that if not paid could result in a lien or encumbrance on any Mortgaged
Property, have been paid, or if any such costs or expenses have not been paid
with respect to any Mortgaged Property, the reason for the non-payment has been
reported to Norwest Bank Minnesota, N.A.; All Custodial Accounts have been
reconciled and are properly funded; and

All annual reports of Foreclosure and Abandonment of Mortgage Property required
per section 6050H, 6050J and 6050P of the Internal Revenue Code, respectively,
have been prepared and filed.
<PAGE>

Certified By:


/s/ Michael C. Koster
----------------------------------
Officer - Michael C. Koster


Executive Vice President
----------------------------------
Title


August 31, 2000
----------------------------------
Date


Ex-99.3 b)

May 17, 2000


Dlena Pratt
Norwest Bank
11000 Brokenland Parkway
Columbia Maryland 21044

RE: Officer's Certificate
Structured Assets Mortgage Ivestment
Pass Through Certificates
MERRIL LYNCH 1999-2

Dear Trustee:

The undersigned officer certifies the following for the 1999 calendar year.

a)   I have  reviewed the  activities  and performances  of the Servicer during
     the preceding fiscal year under the terms of the Servicing Agreement, Trust
     Agreement, Pooling and Servicing Agreement and/or Servicer Guide and to the
     best of my knowledge, the Servicer has fulfilled all of its duties,
     responsibilities or obligations under these Agreements throughout such
     year, or if there has been a default or failure of the Servicer to perform
     any such duties, responsibilities or obligations, a description of each
     default or failure and the nature and status thereof has been reported to
     Norwest. No subservicer exits for 1999-2.;

b)   I have confirmed that the Servicer is currently an approved FNMA or FHLMC
     Servicer in good standing;
<PAGE>

c)   I have confirmed that the Fidelity Bond, the Errors and Omissions Insurance
     Policy and any other bonds required under the terms of the Servicing
     Agreement, Trust Agreement, Pooling and Servicing Agreement and/or Servicer
     Guide are in full force and effect;

d)   All premiums for each Hazard Insurance Policy, Flood Insurance Policy (if
     applicable) and Primary Mortgage Insurance Policy (if applicable), with
     respects to each Mortgaged Property, have been paid and that such insurance
     policies are in full force and effect;

e)   All real estate taxes, governmental assessments and any other expenses
     accrued and due, that if not paid could result in a lien or encumbrance on
     any Mortgage Property, have been paid, or if any such costs or expenses
     have been paid with respect to any Mortgaged Property, the reason for the
     non-payment has been reported to Norwest.

f)   All Custodial Accounts have been reconciled and are properly funded; and

g)   All annual reports of Foreclosure and Abandonment of Mortgaged Property
     required per section 6050J and 6050P of the Internal Revenue Code,
     respectively, have been prepared and filed.


Certified by:

/s/ Marc Hinkle
----------------------------------
Marc Hinkle
Officer

Director - Loan Servicing
----------------------------------
Title

05/17/2000
----------------------------------
Date

Ex-99.3 c)

(1) See Item 15.


Ex-99.3 d)

First Union Mortgage Corporation
NC4755
Operational & Regulatory Risk Division
P. O. Box 900001

<PAGE>

Raleigh, North Carolina 27675-9001
1100 Corporate Center Drive
Raleigh, North Carolina 27607-5066

(LOGO) FIRST UNION

Norwest Bank Minnesota, N.A.
11000 Broken Land Parkway
Columbia, MD 21044-3562
Attention: Master Servicing

RE: Officer's Certificate

Dear Master Servicer:

The undersigned Officer certifies the following for the 1999 fiscal year:

(A) I have reviewed the activities and performance of the Servicer during the
    preceding fiscal year under the terms of the Servicing Agreement, Trust
    Agreement, Pooling and Servicing Agreement and/or Seller/Servicer Guide and
    to the best of these Officers' knowledge, the Servicer has fulfilled all of
    its duties, responsibilities or obligations under these Agreements
    throughout such year, or if there has been a default or failure of the
    servicer to perform any of such duties, responsibilities or obligations, a
    description of each default or failure and the nature and status thereof has
    been reported to Norwest Bank Minnesota, N.A.;

(B) I have confirmed that the Servicer is currently an approved FNMA or FHLMC
    servicer in good standing;

(C) I have confirmed that the Fidelity Bond, the Errors and Omissions Insurance
    Policy and any other bonds required under the terms of the Servicing
    Agreement, Trust Agreement, Pooling and Servicing Agreement and/or
    Seller/Servicer Guide are in full force and effect;

(D) All premiums for each Hazard Insurance Policy, Flood Insurance Policy (if
    applicable) and Primary Mortgage Insurance Policy (if applicable), with
    respect to each Mortgaged Property, have been paid and that all such
    insurance policies are in full force and effect;

(E) All real estate taxes, governmental assessments and any other expenses
    accrued and due, that if not paid could result in a lien or encumbrance on
    any Mortgaged Property, have been paid, or if any such costs or expenses
    have not been paid with respect to any Mortgaged Property, the reason for
    the non-payment has been reported to Norwest Bank Minnesota, N.A.,
<PAGE>

(F) All Custodial Accounts have been reconciled and are properly funded; and

(G) All annual reports of Foreclosure and Abandonment of Mortgage Property
    required per section 6050H, 6050J and 6050P of the Internal Revenue Code,
    respectively, have been prepared and filed.


Certified By:
/s/ Joesph F. DeDominios
--------------------------------
Joesph F. DeDominios
Officer
Vice President
Title
3/30/2000
Date