Ex-99.3 a)

EVERHome
MORTGAGE COMPANY


                      Officer's Certification of Servicing
                                      2003

The undersigned officer certifies to the best of his/her knowledge the following
for the 2003 fiscal year:

(a)      I have reviewed the activities and performance of EverHome Mortgage
         Company, f/k/a Alliance Mortgage Company during the preceding fiscal
         year under the terms of the Servicing Agreement, Trust Agreement,
         Pooling and Servicing Agreement and/or Seller/Servicer Guide. To the
         best of this Officer's knowledge, we have fulfilled all of its duties,
         responsibilities or obligations under these Agreements throughout such
         year;

(b)      I have confirmed that the Fidelity Bond, the Errors and Omissions
         Insurance Policy and any other bonds required under the terms of the
         Servicing Agreement, Trust Agreement, Pooling and Servicing Agreement
         and/or Seller/Servicer Guide are in full force and effect;

(c)      All Custodial Accounts have been reconciled and are properly funded.



/s/ Pam E. Rothenberg
----------------------------------
Pam E. Rothenberg
Sr. Vice President
February 20, 2004


<PAGE>

Ex-99.3 b)



                              OFFICER'S CERTIFICATE

         Re:      Structured Assets Mortgage Investments Inc., Mortgage
                  Pass-Through Certificates, Series 1999-4

I, Mario R. Fegan, Jr., hereby certify that I am the Vice President, Master
Servicing, of Impac Funding Corporation (the "Servicer"). I further certify,
with respect to the servicing agreement by which the Servicer services the loans
in connection with the above referenced trust (the "Servicing Agreement"), as
Servicer, the following:

         I        have reviewed the activities of the Servicer during the
                  preceding calendar year and of its performance under the
                  Servicing Agreement;

         To       the best of my knowledge, based on such review, the Servicer
                  has fulfilled all its obligations under the Servicing
                  Agreement for such year;

         I        have reviewed the activities of each Sub-Servicer during the
                  Sub-Servicer's most recently ended fiscal year on or prior to
                  December 31, 2003 and its performance under its Sub-Servicing
                  Agreement; and

         To       the best of my knowledge, based on my review and the
                  certification of an officer of each Sub-Servicer, each
                  Sub-Servicer has performed and fulfilled its duties,
                  responsibilities and obligations under the Servicing Agreement
                  and its Sub-Servicing Agreement in all material respects
                  throughout the year.

Date:  3/26/04
---------------------

                                    IMPAC FUNDING CORPORATION,
                                    as Master Servicer


                                    By:  /s/ Mario R. Fegan, Jr.
                                        -------------------------------------
                                    Name:    Mario R. Fegan, Jr.
                                    Title:   Vice President, Master Servicing