Ex-99.2 a)

Alliance
Mortgage Company    (logo)

March 22, 2002

Deloitte & Touche LLP
Suite 2801, One Independent Drive
Jacksonville, Florida 32202

As of and for the years ended December 31, 2001, Alliance Mortgage Company and
subsidiaries (the "Company") has complied in all material respects with the
minimum servicing standards set forth in the Mortgage Bankers Association of
America's Uniform Single Attestation Program for Mortgage Bankers. As of and for
the same period, the Company had in effect fidelity and errors and omissions
insurance coverage in the amounts of $15,000,000 and $14,000,000, respectively.

/s/ Gary A. Meeks
Gary A. Meeks
Chairman and Chief Executive Officer


/s/ Blake Wilson
Blake Wilson
Executive Vice President
Chief Financial Officer

/s/ Michael C. Koster
Michael C. Koster
Executive Vice President
Loan Administration



Ex-99.2 b)

IMPAC FUNDING CORPORATION        (logo)
1401 Dove Street
Newport Beach, California 92660

Toll Free 800/597.4101
www.impaccompanies.com

MANAGEMENT ASSERTION ON MASTER SERVICING


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As of and for the year ended December 31, 2001, Impac Funding Corporation has
complied in all material respects with the requirements for Master Servicer as
detailed in the Pooling and Servicing Agreements ("PSA's") relating to the
securitizations as listed in the attachment to this letter, except for the areas
as detailed in this assertion.

The following is a listing of the specific requirements that the Master Servicer
complied with during the year ended December 31, 2001:

1.   The Master Servicer does not assert that the sub-servicers are in
     compliance with the PSA's, except that the sub-servicers' agreements comply
     with the requirements of the Master Servicer under the PSA's, except as
     noted in the following assertions.

2.   The Master Servicer has complied with the requirements as stated within the
     "Collection of Taxes, Assessments and Similar Items; Servicer Accounts"
     section of the Pooling and Servicing Agreement.

3.   The Master Servicer has complied with the requirements as stated within the
     "Annual Statement of Compliance" section of the Pooling and Servicing
     Agreement.

4.   The Master Servicer has complied with the requirements as stated within the
     "Collection of Mortgage Payments" section of the Pooling and Servicing
     Agreement; except that:

     - The sub-servicers are allowed 48 hours to deposit payments into the
       protected accounts rather than 24 hours as required in the PSA's.

     - The Master Servicer does not send bank statements to the Trustee on a
       monthly basis as required in the PSA's.

     - The Master Servicer does not cause Option One Mortgage Corporation, which
       is on of the Master Servicer's sub-servicers, to deny mortgage payment
       forbearance for more than six months or during the last twelve months of
       the mortgage note as required in the PSA's.

     - The Master Servicer does not cause the sub-servicer to provide an
       officer's certificate, regarding the liquidation of a mortgage loan, to
       the Trustee within five business days after it is determined that all
       amounts expected to be recovered are recovered. Instead, the Master
       Servicer provides to the Trustee the officer certificates for the
       distribution month.

5.   The Master Servicer has complied with the requirements as stated within the
     "Maintenance of Primary Insurance policies: Collections Thereunder" section

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     of the Pooling and Servicing Agreement.

6.   The Master Servicer has complied with the requirements as stated within the
     "Maintenance of Hazard Insurance and Fidelity Coverage" section of the
     Pooling and Servicing Agreement.

7.   The Master Servicer has complied with the requirements as stated within the
     "Protected Accounts" section of the Pooling and Servicing Agreement, except
     that:

     - The Master Servicer has not set up the custodial accounts under the name
       of the indenture trustee as required in the Pooling and Servicing
       Agreement.

8.   The Master Servicer has complied with the requirements as stated within the
     "Withdrawals from Collection Accounts" section of the Pooling and Servicing
     Agreement, except that:

     - The Master Servicer does not cause Option One Mortgage Corporation, which
       is on of the Master Servicer's sub-servicers, to deny mortgage payment
       forbearance for more than six months or during the last twelve months of
       the mortgage note as required in the PSA's.