Exhibit 99(a)(2)


                            [LETTERHEAD OF KPMG LLP]



                          Independent Auditors' Report



The Boards of Directors
CitiMortgage, Inc. and CitiMortgage Asset Management, Inc.:


We have audited the combined financial statements of CitiMortgage, Inc. and
subsidiaries and CitiMortgage Asset Management, Inc. (collectively referred to
as the Company) as of and for the year ended December 31, 2004 and have issued
our report thereon dated March 4, 2005. We conducted our audit in accordance
with auditing standards generally accepted in the United States of America.
Those standards require that we plan and perform the audit to obtain reasonable
assurance about whether the combined financial statements are free of material
misstatement.

In connection with our audit, we noted no instances of noncompliance that are
required to be reported herein under the requirements applicable to HUD-approved
Title II nonsupervised mortgagees, as specified in the Consolidated Audit Guide
for Audits of HUD Programs (the Guide) issued by the U.S. Department of Housing
and Urban Development, Office of the Inspector General, insofar as they relate
to accounting matters related to the Mortgage Pass-Through Certificates referred
to in Exhibit I. However, our audit was not directed primarily toward obtaining
knowledge of such noncompliance.

This report is intended for the information and use of the boards of directors
and management of the Company; Citibank, N.A.; Deutsche Bank Trust Company
Americas; MBIA Insurance Corporation; The Bank of New York; U.S. Bank N.A.; and
Wachovia Bank, N.A. and is not intended to be and should not be used by anyone
other than these specified parties.

                                        /s/ KPMG LLP


St. Louis, Missouri
March 4, 2005

<PAGE>
                                                                      Exhibit I

                       CITIMORTGAGE, INC. AND SUBSIDIARIES
                     AND CTIMORTGAGE ASSET MANAGEMENT, INC.
             (indirect wholly-owned subsidiaries of Citigroup Inc.)
                       Mortgage Pass-Through Certificates
                                December 31, 2004


Citibank, N.A.                                                  Series 1985-K

Citibank, N.A.                                                  Series 1986-J
Citibank, N.A.                                                  Series 1986-P
Citibank, N.A.                                                  Series 1986-S

Citibank, N.A.                                                  Series 1987-A
Citibank, N.A.                                                  Series 1987-B
Citibank, N.A.                                                  Series 1987-D
Citibank, N.A.                                                  Series 1987-F

Citicorp Mortgage Securities, Inc.                              Series 1987-1
Citicorp Mortgage Securities, Inc.                              Series 1987-3
Citicorp Mortgage Securities, Inc.                              Series 1987-10

Citicorp Mortgage Securities, Inc.
          Citibank, N.A.                                        Series 1987-13A

Citicorp Mortgage Securities, Inc.
     Citibank, N.A.                                             Series 1987-20A

Citicorp Mortgage Securities Inc.
     Citicorp Mortgage, Inc.                                    Series 1988-1A
Citicorp Mortgage Securities, Inc.                              Series 1988-11
Citicorp Mortgage Securities, Inc.                              Series 1988-17

Citicorp Mortgage Securities, Inc.                              Series 1989-1

Citicorp Mortgage Securities, Inc.
     Citicorp Mortgage, Inc.                                    Series 1989-5A
     Citibank, N.A.                                             Series 1989-5B
Citicorp Mortgage Securities, Inc.                              Series 1989-13
Citicorp Mortgage Securities, Inc.                              Series 1989-19

Citicorp Mortgage Securities, Inc.
     Citicorp Mortgage, Inc.                                    Series 1990-5A
     Citibank, N.A.                                             Series 1990-5B
     Citibank, Federal Savings Bank                             Series 1990-5C

                                       1
<PAGE>

                                                                 Exhibit I Cont.


                       CITIMORTGAGE, INC. AND SUBSIDIARIES
                     AND CTIMORTGAGE ASSET MANAGEMENT, INC.
             (indirect wholly-owned subsidiaries of Citigroup Inc.)
                       Mortgage Pass-Through Certificates
                                December 31, 2004


Citibank Mortgage Securities, Inc.
     Citicorp Mortgage, Inc.                                    Series 1990-7A
     Citibank, N.A.                                             Series 1990-7B
Citicorp Mortgage Securities, Inc.
     Citicorp Mortgage, Inc.                                    Series 1990-8A
     Citibank, N.A.                                             Series 1990-8B
     Citibank, Federal Savings Bank                             Series 1990-8D
Citicorp Mortgage Securities, Inc.
     Citicorp Mortgage, Inc.                                    Series 1990-9A
     Citibank, N.A.                                             Series 1990-9B
     Citibank, Federal Savings Bank                             Series 1990-9C
Citicorp Mortgage Securities, Inc.
     Citicorp Mortgage, Inc.                                    Series 1990-11A
     Citibank, N.A.                                             Series 1990-11B
     Citibank, Federal Savings Bank                             Series 1990-11C
     Citibank, Federal Savings Bank                             Series 1990-11D
Citicorp Mortgage Securities, Inc.
     Citicorp Mortgage, Inc.                                    Series 1990-12A
     Citibank, N.A.                                             Series 1990-12B
     Citibank, Federal Savings Bank                             Series 1990-12C
Citicorp Mortgage Securities, Inc.                              Series 1990-14
Citicorp Mortgage Securities, Inc.                              Series 1990-18

Citicorp Mortgage Securities, Inc.                              Series 1991-5

Citicorp Mortgage Securities, Inc.                              Series 1992-7

Citicorp Mortgage Securities, Inc.                              Series 1993-10
Citicorp Mortgage Securities, Inc.                              Series 1993-11
Citicorp Mortgage Securities, Inc.                              Series 1993-12
Citicorp Mortgage Securities, Inc.                              Series 1993-13
Citicorp Mortgage Securities, Inc.                              Series 1993-14

Citicorp Mortgage Securities, Inc.                              Series 1994-1
Citicorp Mortgage Securities, Inc.                              Series 1994-2
Citicorp Mortgage Securities, Inc.                              Series 1994-3

                                       2
<PAGE>

                                                                 Exhibit I Cont.


                       CITIMORTGAGE, INC. AND SUBSIDIARIES
                     AND CTIMORTGAGE ASSET MANAGEMENT, INC.
             (indirect wholly-owned subsidiaries of Citigroup Inc.)
                       Mortgage Pass-Through Certificates
                                December 31, 2004


Citicorp Mortgage Securities, Inc.                              Series 1994-4
Citicorp Mortgage Securities, Inc.                              Series 1994-5
Citicorp Mortgage Securities, Inc.                              Series 1994-6
Citicorp Mortgage Securities, Inc.                              Series 1994-7
Citicorp Mortgage Securities, Inc.                              Series 1994-8
Citicorp Mortgage Securities, Inc.                              Series 1994-9
Citicorp Mortgage Securities, Inc.                              Series 1994-10
Citicorp Mortgage Securities, Inc.                              Series 1994-11
Citicorp Mortgage Securities, Inc.                              Series 1994-12
Citicorp Mortgage Securities, Inc.                              Series 1994-13

Citicorp Mortgage Securities, Inc.                              Series 1995-2

Citicorp Mortgage Securities, Inc.                              Series 1997-2
Citicorp Mortgage Securities, Inc.                              Series 1997-7

Citicorp Mortgage Securities, Inc.                              Series 1998-1
Citicorp Mortgage Securities, Inc.                              Series 1998-2
Citicorp Mortgage Securities, Inc.                              Series 1998-3
Citicorp Mortgage Securities, Inc.                              Series 1998-4
Citicorp Mortgage Securities, Inc.                              Series 1998-5
Citicorp Mortgage Securities, Inc.                              Series 1998-6
Citicorp Mortgage Securities, Inc.                              Series 1998-7
Citicorp Mortgage Securities, Inc.                              Series 1998-8
Citicorp Mortgage Securities, Inc.                              Series 1998-9
Citicorp Mortgage Securities, Inc.                              Series 1998-10

Citicorp Mortgage Securities, Inc.                              Series 1999-1
Citicorp Mortgage Securities, Inc.                              Series 1999-2
Citicorp Mortgage Securities, Inc.                              Series 1999-3
Citicorp Mortgage Securities, Inc.                              Series 1999-4
Citicorp Mortgage Securities, Inc.                              Series 1999-5
Citicorp Mortgage Securities, Inc.                              Series 1999-6
Citicorp Mortgage Securities, Inc.                              Series 1999-7
Citicorp Mortgage Securities, Inc.                              Series 1999-8

                                      3

<PAGE>

                                                                 Exhibit I Cont.


                       CITIMORTGAGE, INC. AND SUBSIDIARIES
                     AND CTIMORTGAGE ASSET MANAGEMENT, INC.
             (indirect wholly-owned subsidiaries of Citigroup Inc.)
                       Mortgage Pass-Through Certificates
                                December 31, 2004


Citicorp Mortgage Securities, Inc.                              Series 2000-1

Salomon Brothers Mortgage Securities VII, Inc.                  Series 2000-1

Citicorp Mortgage Securities, Inc.                              Series 2001-1
Citicorp Mortgage Securities, Inc.                              Series 2001-2
Citicorp Mortgage Securities, Inc.                              Series 2001-4
Citicorp Mortgage Securities, Inc.                              Series 2001-5
Citicorp Mortgage Securities, Inc.                              Series 2001-6
Citicorp Mortgage Securities, Inc.                              Series 2001-7
Citicorp Mortgage Securities, Inc.                              Series 2001-8
Citicorp Mortgage Securities, Inc.                              Series 2001-9
Citicorp Mortgage Securities, Inc.                              Series 2001-10
Citicorp Mortgage Securities, Inc.                              Series 2001-11
Citicorp Mortgage Securities, Inc.                              Series 2001-12
Citicorp Mortgage Securities, Inc.                              Series 2001-13
Citicorp Mortgage Securities, Inc.                              Series 2001-14
Citicorp Mortgage Securities, Inc.                              Series 2001-15
Citicorp Mortgage Securities, Inc.                              Series 2001-16
Citicorp Mortgage Securities, Inc.                              Series 2001-17
Citicorp Mortgage Securities, Inc.                              Series 2001-18

Salomon Brothers Mortgage Securities VII, Inc.
Salomon Mortgage Loan Trust                                     Series 2001-CPB1

Citicorp Mortgage Securities, Inc.                              Series 2002-1
Citicorp Mortgage Securities, Inc.                              Series 2002-2
Citicorp Mortgage Securities, Inc.                              Series 2002-3
Citicorp Mortgage Securities, Inc.                              Series 2002-4
Citicorp Mortgage Securities, Inc.                              Series 2002-5
Citicorp Mortgage Securities, Inc.                              Series 2002-6
Citicorp Mortgage Securities, Inc.                              Series 2002-7
Citicorp Mortgage Securities, Inc.                              Series 2002-8
Citicorp Mortgage Securities, Inc.                              Series 2002-9
Citicorp Mortgage Securities, Inc.                              Series 2002-10
Citicorp Mortgage Securities, Inc.                              Series 2002-11
Citicorp Mortgage Securities, Inc.                              Series 2002-12

                                       4

<PAGE>

                                                                 Exhibit I Cont.


                       CITIMORTGAGE, INC. AND SUBSIDIARIES
                     AND CTIMORTGAGE ASSET MANAGEMENT, INC.
             (indirect wholly-owned subsidiaries of Citigroup Inc.)
                       Mortgage Pass-Through Certificates
                                December 31, 2004


Citicorp Mortgage Securities, Inc.                              Series 2003-1
Citicorp Mortgage Securities, Inc.                              Series 2003-2
Citicorp Mortgage Securities, Inc.                              Series 2003-3
Citicorp Mortgage Securities, Inc.                              Series 2003-4
Citicorp Mortgage Securities, Inc.                              Series 2003-5
Citicorp Mortgage Securities, Inc.                              Series 2003-6
Citicorp Mortgage Securities, Inc.                              Series 2003-7
Citicorp Mortgage Securities, Inc.                              Series 2003-8
Citicorp Mortgage Securities, Inc.                              Series 2003-9
Citicorp Mortgage Securities, Inc.                              Series 2003-10
Citicorp Mortgage Securities, Inc.                              Series 2003-11

Citicorp Mortgage Securities, Inc.                              Series 2004-1
Citicorp Mortgage Securities, Inc.                              Series 2004-2
Citicorp Mortgage Securities, Inc.                              Series 2004-3
Citicorp Mortgage Securities, Inc.                              Series 2004-4
Citicorp Mortgage Securities, Inc.                              Series 2004-5
Citicorp Mortgage Securities, Inc.                              Series 2004-6
Citicorp Mortgage Securities, Inc.                              Series 2004-7
Citicorp Mortgage Securities, Inc.                              Series 2004-8
Citicorp Mortgage Securities, Inc.                              Series 2004-9

                                       5