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Exhibit 99.3 REPORT OF INDEPENDENT
REGISTERED PUBLIC ACCOUNTING FIRM To the Board of Directors of General Motors Acceptance Corporation: We have examined managements assertion that General Motors Acceptance Corporation (the Company)
has complied, as of December 31, 2004, and for the period from
the respective dates of sale for each trust to
December 31, 2004, with its established minimum servicing
standards as described in the accompanying
Managements Assertion dated March 11, 2005, as it relates to
Superior Wholesale Inventory Financing Trust VIII, Superior Wholesale Inventory
Financing Trust IX and Superior Wholesale Inventory Financing Trust
X. Management is responsible for the Companys compliance with those minimum
servicing standards. Our responsibility is to express an opinion on managements assertion about
the Companys compliance based on our examination. Our examination was conducted in accordance with attestation standards established by the American
Institute of Certified Public Accountants as adopted by the Public
Company Accounting Oversight Board and, accordingly, included examining, on a test basis,
evidence about the Company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 the Companys compliance with its minimum servicing standards. In our opinion, managements assertion that the Company complied with the aforementioned minimum
servicing standards as of December 31, 2004, and for the period
from the respective dates of sale for each trust to December 31, 2004, is fairly stated, in all material respects based on the criteria set
forth in the Appendix. /s/ Deloitte & Touche LLP
Deloitte & Touche LLP  March 11, 2005
Detroit, Michigan




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Managements Assertion March 11, 2005 As of December 31, 2004, and for the period from the respective dates of sale for each trust to
December 31, 2004, General Motors Acceptance Corporation (the Company) has complied, in all
material respects, with the Companys established minimum servicing standards for wholesale loans
as set forth in Appendix I (the Standards), as it relates to Superior Wholesale Inventory Financing Trust VIII, Superior Wholesale Inventory
Financing Trust IX and Superior Wholesale Inventory Financing Trust X. The Standards are based on the Mortgage Bankers Association of Americas
Uniform Single Attestation Program for Mortgage Bankers, modified to address the unique
characteristics of servicing wholesale loans. /s/ Jerome B. Van Orman, Jr.
Jerome B. Van Orman, Jr.
Vice President  Finance and Chief Financial Officer
of GMAC North American Operations /s/ Linda K. Zukauckas
Linda K. Zukauckas
Vice President and Corporate Controller




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APPENDIX I GENERAL MOTORS ACCEPTANCE CORPORATIONS MINIMUM SERVICING STANDARDS I. CUSTODIAL BANK ACCOUNTS  1.
    Reconciliations shall be prepared on a monthly basis for all custodial bank
accounts and related bank clearing accounts. These reconciliations shall:  o      be mathematically accurate;o      be prepared within forty-five (45) calendar
        days after the cutoff date;o      be reviewed and approved by someone
        other than the person who prepared the reconciliation; ando      document explanations for reconciling
        items. These reconciling items shall be resolved within ninety (90) calendar
        days of               their original identification.  2.
    Funds of the servicing entity shall be advanced in cases where there is an
overdraft in an investors or a borrowers account.3.
    Each custodial account shall be maintained at a federally insured depository
institution in trust for the applicable investor. II. PAYMENTS  1.
    Payments shall be deposited into the custodial bank accounts and related bank
clearing accounts within two business days of receipt.2.
    Payments made in accordance with the borrowers loan documents shall be posted
to the applicable account records within two business days of receipt.3.
    Payments shall be allocated to principal, interest, insurance, taxes or other
escrow items in accordance with the loan documents.4.
    Payments identified as loan payoffs shall be allocated in accordance with the
loan documents. III. DISBURSEMENTS  1.
    Disbursements made via wire transfer on behalf of a borrower or investor shall
be made only by authorized personnel.2.
    Disbursements made on behalf of the borrower or investor shall be posted within
two business days to the account or investors records maintained by the servicing
entity.3.
    Amounts remitted to investors per the servicers investor reports shall agree
with cancelled checks, or other form of payment, or custodial bank statements. IV. RECEIVABLE ACCOUNTING  1.
      The servicing entitys receivable records shall agree with, or
        reconcile to, the records of the borrower with respect to the unpaid principal
        balance on a monthly basis.  V. DELINQUENCIES  1.
    Records documenting collection efforts shall be maintained during the period a
loan is in default and shall be updated at least monthly. Such records shall describe
the entitys activities in monitoring delinquent loans including, for example, phone
calls, letters and payment rescheduling plans in cases where the delinquency is deemed
temporary (e.g., illness or unemployment).