Ex-99.1 a)

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

                        REPORT OF INDEPENDENT ACCOUNTANTS

Board of Directors IndyMac Bank, F.S.B.


We have examined management's assertion, included in the accompanying report
titled REPORT OF MANAGEMENT, that, except for noncompliance with the minimum
servicing standards for the annual analysis of escrow accounts and for payment
or accretion of interest on escrow accounts in accordance with applicable state
laws, IndyMac Bank, F.S.B. and subsidiaries (the "Bank") complied with the
minimum servicing standards set forth in the Mortgage Bankers Association of
America's UNIFORM SINGLE ATTESTATION PROGRAM FOR MORTGAGE BANKERS ("USAP")
during the year ended December 31, 2002. Management is responsible for the
Bank's compliance with those requirements. Our responsibility is to express an
opinion on management's assertion about the Bank'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 Bank's 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 the
Bank's compliance with specified requirements.

In our opinion, management's assertion that, except for noncompliance with the
minimum servicing standards for escrow accounts that should be analyzed, in
accordance with the mortgagor's loan documents, on at least an annual basis and
for interest on escrow accounts that should be paid, or credited, to mortgagors
in accordance with applicable state laws, the Bank complied with the
aforementioned requirements during the year ended December 31, 2002, is fairly
stated, in all material respects.

As discussed in management's assertion, the following instances of material
noncompliance occurred at the Bank during the year ended December 31, 2002:

o        Minimum servicing standards require escrow accounts be analyzed at
least annually. As of December 31, 2002, the Bank was in compliance with the
minimum servicing standard that requires escrow accounts be analyzed at least
annually. However, during the year ended December 31, 2002, the Bank identified
approximately 400 escrow accounts which had not been analyzed for more than a
year. Subsequent to the identification of this exception, the Bank performed a
review of all escrow accounts and completed the required analysis.

o        Minimum servicing standards require interest on escrow accounts be
paid, or credited, to mortgagors in accordance with applicable state laws. As of
December 31, 2002, the Bank was in compliance with the minimum servicing
standard that requires interest on escrow accounts be paid, or credited, to
mortgagors in accordance with applicable state laws. However, during the year
ended December 31, 2002, the Bank identified certain escrow accounts for which
the timing of interest payments by the Bank differed from the respective state

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requirements. Subsequent to the identification of this exception, the Bank made
modifications to the servicing system to ensure interest on escrow accounts was
paid, or credited, in accordance with applicable state laws.

This report is intended solely for the information and use of the Board of
Directors, audit committee, management, Fannie Mae, Freddie Mac, Ginnie Mae and
other investors in serviced assets and is not intended to be and should not be
used by anyone other than these specified parties.

/s/ Grant Thorton LLP

January 24, 2003



Ex-99.1 b)

To Cendant Mortgage Corporation:

We have examined management's assertion about Cendant Mortgage Corporation's
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 ended December 31, 2002 included in the
accompanying management assertion. Management is responsible for Cendant
Mortgage Corporation'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 Cendant Mortgage Corporation'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 Cendant Mortgage Corporation's compliance
with the minimum servicing standards.

In our opinion, management's assertion that Cendant Mortgage Corporation
complied with the aforementioned minimum servicing standards as of and for the
year ended December 31, 2002 is fairly stated, in all material respects.

/s/ Deloitte & Touche LLP

February 21, 2003