Exhibit 99.4

Deloitte
Deloitte & Touche LLP

Suite 3300
925 Fourth Avenue
Seattle, WA  98104-1126
USA
Tel: +1 206-716-7000
www.deloitte.com


REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

Board of Directors
Washington Mutual Bank, FA and Subsidiaries

We have examined management's assertion that Washington Mutual Bank,
FA and Subsidiaries (the "Company") has complied as of and for the
year ended December 31, 2004, with its established minimum servicing
standards for single family residential mortgages identified in the
accompanying Management's Assertion, dated March 7, 2005.
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, including 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 and for the year
ended December 31, 2004, is fairly stated, in all material respects,
based on the criteria set forth in Appendix I.


/s/: Deloitte & Touche LLP

March 7, 2005

Member of
Deloitte Touche Tohmatsu


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Washington Mutual

MANAGEMENT'S ASSERTION

As of and for the year ended December 31, 2004, Washington Mutual
Bank, FA and Subsidiaries (the Company) has complied, in all material
respects, with the Company's established minimum servicing standards
for single family residential mortgages as set forth in Appendix I
(the "Standards").  The Standards are based on the Mortgage Banker's
Association of America's Uniform Single Attestation Program for
Mortgage Bankers.

As of and for this same period, the Company (a subsidiary of Washington
Mutual, Inc.) was covered by a fidelity bond  in the amount of
$110 million, and errors and omissions policy in the amount of $20
million.


/s/: Craig Chapman
     Craig Chapman
     President
     Commercial Banking

/s/: Conrad Vasquez
     Conrad Vasquez
     Senior Vice President
     Home Loans - Service Delivery

/s/: Dyan Beito
     Dyan Beito
     Division Executive
     Service Delivery and Enterprise Contact Center

March 7, 2005


1201 3rd Avenue
Seattle, WA  98101

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Washington Mutual
WASHINGTON MUTUAL BANK, FA AND SUBSIDIARIES

APPENDIX I:  MINIMUM SERVICING STANDARDS FOR SINGLE FAMILY
RESIDENTIAL MORTGAGES AS SET FORTH IN THE MORTGAGE BANKERS
ASSOCIATION OF AMERICA'S UNIFORM SINGLE ATTESTATION PROGRAM
FOR MORTGAGE BANKERS

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:

      be mathematically accurate;

      be prepared within forty-five (45) calendar days after the
       cutoff date;

      be reviewed and approved by someone other than the person who
       prepared the reconciliation; and

      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 mortgagor's account.

3. Each custodial account shall be maintained at a federally insured
   depository institution in trust for the applicable investor.

4. Escrow funds held in trust for a mortgagor shall be returned to
   the mortgagor within thirty (30) calendar days of payoff of the
   mortgage loan.

II. MORTGAGE PAYMENTS

1. Mortgage payments shall be deposited into the custodial bank accounts
   and related bank clearing accounts within two business days of receipt.

2. Mortgage payments made in accordance with the mortgagor's loan
   documents shall be posted to the applicable mortgagor records within
   two business days of receipt.

3. Mortgage payments shall be allocated to principal, interest, insurance,
   taxes or other escrow items in accordance with the mortgagor's loan
   documents.

4. Mortgage payments identified as loan payoffs shall be allocated in
   accordance with the mortgagor's loan documents.


III. DISBURSEMENTS

1. Disbursements made via wire transfer on behalf of a mortgagor or
   investor shall be made only by authorized personnel.

2. Disbursements made on behalf of a mortgagor or investor shall be posted
   within two business days to the mortgagor's or investor's records
   maintained by the servicing entity.

1201 3rd Avenue
Seattle, WA  98101

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Washington Mutual

3. Tax and insurance payments shall be made on or before the penalty or
   insurance policy expiration dates, as indicated on tax bills and
   insurance premium notices, respectively, provided that such support has
   been received by the servicing entity at least thirty (30)  calendar
   days prior to these dates.

4. Any late payment penalties paid in conjunction with the payment of any tax
   bill or insurance premium notice shall be paid from the servicing entity's
   funds and not charged to the mortgagor, unless the late payment was due to
   the mortgagor's error or omission.

5. Amounts remitted to investors per the servicer's investor reports shall
   agree with canceled checks, or other form of payment, or custodial bank
   statements.

6. Unused checks shall be safeguarded so as to prevent unauthorized
   access.


IV. INVESTOR ACCOUNTING AND REPORTING

1. The servicing entity's investor reports shall agree with, or reconcile to,
   investors' records on a monthly basis as to the total unpaid principal
   balance and number of loans serviced by the servicing entity.

V. MORTGAGOR LOAN ACCOUNTING

1. The servicing entity's mortgage loan records shall agree with, or reconcile
   to, the records of mortgagors with respect to the unpaid principal balance
   on a monthly basis.

2. Adjustments on ARM loans shall be computed based on the related mortgage
   note and any ARM rider.

3. Escrow accounts shall be analyzed, in accordance with the mortgagor's
   loan documents, on at least an annual basis.

4. Interest on escrow accounts shall be paid, or credited, to mortgagors
   in accordance with the applicable state laws.

VI. 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
   mortgage payment rescheduling plans in cases where the delinquency is
   deemed temporary (e.g., illness or unemployment).

VII. INSURANCE POLICIES

1. A fidelity bond and errors and omissions policy shall be in effect on the
   servicing entity throughout the reporting period in the amount of
   coverage represented to investors in management's assertion.

1201 3rd Avenue
Seattle, WA  98101