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      Deloitte & Touche LLP
      
      
      
      
      
      
      
      
      
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      INDEPENDENT ACCOUNTANTS' REPORT
      Board of Directors The PNC Financial
      Services Group, Inc. We have examined management's assertion that
      Midland Loan Services, Inc. (MLS), an indirect wholly-owned subsidiary
      of The PNC Financial Services Group,Inc., has complied as of and
      for the year ended December 31,2004 with its established minimum
      servicing standards described in the accompanying report titled
      Management's Assertiondated February 15,2005. Management is
      responsible for MLS's compliance with those minimum servicing
      standards. Our responsibility is to express an opinion on management's
      assertion about MLS's 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
      MLS's compliance with its 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
      MLS's compliance with its minimum servicing standards. In our
      opinion, management's assertion that MLS complied with the aforementioned
      minimum servicing standards as of and for the year ended December 31,
      2004 is fairly stated, in all material respects, based on the criteria
      set forth in Appendix I. Deloitte & Touche LLPFebruary 15, 2005
      Memberof Deloitte Touche Tohmatsu
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