Ex-99.1 a)

INDEPENDENT ACCOUNTANT'S REPORT


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, 2001 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, 2001 is fairly stated, in all material respects.

/s/ Deloitte & Touche

February 15, 2002



Ex-99.1 b)

                      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 IndyMac Bank, F.S.B. (the "Bank") complied
with the minimum servicing standards set forth in the Mortgage Bankers
Association of America's UNIFORM SINGLE ATTESTATION PROGRAM FOR MORTGAGE


<PAGE>

BANKERS ("USAP") during the year ended December 31, 2001. Management is
responsible for the Bank's compliance with those requirements. Our
responsibility is to express an opinion on management's assertions 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 the Bank complied with the
aforementioned requirements during the year ended December 31, 2001, is fairly
stated, in all material respects.

This report is intended solely for the information and use of the audit
committee, management, and the Company's private investors and is not intended
to be and should not be used by anyone other than these specified parties.

/s/ Grant Thorton LLP


January 22, 2002