# EDGAR Filing Document

**Accession Number:** 0001682676
**File Stem:** 0000929638-25-002448
**Filing Date:** 2025-7
**Character Count:** 24128
**Document Hash:** 23a9c524af6cfbba3477fbc3634a1939
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000929638-25-002448.hdr.sgml**: 20250701

**ACCESSION NUMBER**: 0000929638-25-002448

**CONFORMED SUBMISSION TYPE**: ABS-15G

**PUBLIC DOCUMENT COUNT**: 3

**CONFORMED PERIOD OF REPORT**: 20250701

**ITEM INFORMATION**: Findings and Conclusions of the Third Party Due Diligence Provider Obtained by the Issuer

**FILED AS OF DATE**: 20250701

**DATE AS OF CHANGE**: 20250701

**ABS RULE**: RULE-15GA2

**REGISTERED ENTITY**: N

**ABS ASSET CLASS**: Other

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Double Diamond, Inc.
- **CENTRAL INDEX KEY:** 0001682676

**ORGANIZATION NAME:**
- **EIN:** 752711595
- **STATE OF INCORPORATION:** TX
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** ABS-15G
- **SEC ACT:** Dodd Frank Act
- **SEC FILE NUMBER:** 025-02894
- **FILM NUMBER:** 251095680

**BUSINESS ADDRESS:**
- **STREET 1:** 5495  BELTLINE RD.
- **STREET 2:** SUITE 200
- **CITY:** DALLAS
- **STATE:** TX
- **ZIP:** 75254
- **BUSINESS PHONE:** 214-706-9800

**MAIL ADDRESS:**
- **STREET 1:** 5495  BELTLINE RD.
- **STREET 2:** SUITE 200
- **CITY:** DALLAS
- **STATE:** TX
- **ZIP:** 75254
**DEPOSITOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Double Diamond, Inc.
- **CENTRAL INDEX KEY:** 0001682676

**ORGANIZATION NAME:**
- **EIN:** 752711595
- **STATE OF INCORPORATION:** TX
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** ABS-15G
- **SEC ACT:** Dodd Frank Act

**BUSINESS ADDRESS:**
- **STREET 1:** 5495  BELTLINE RD.
- **STREET 2:** SUITE 200
- **CITY:** DALLAS
- **STATE:** TX
- **ZIP:** 75254
- **BUSINESS PHONE:** 214-706-9800

**MAIL ADDRESS:**
- **STREET 1:** 5495  BELTLINE RD.
- **STREET 2:** SUITE 200
- **CITY:** DALLAS
- **STATE:** TX
- **ZIP:** 75254
**SECURITIZER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Double Diamond, Inc.
- **CENTRAL INDEX KEY:** 0001682676

**ORGANIZATION NAME:**
- **EIN:** 752711595
- **STATE OF INCORPORATION:** TX
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** ABS-15G
- **SEC ACT:** Dodd Frank Act
- **SEC FILE NUMBER:** 025-02894

**BUSINESS ADDRESS:**
- **STREET 1:** 5495  BELTLINE RD.
- **STREET 2:** SUITE 200
- **CITY:** DALLAS
- **STATE:** TX
- **ZIP:** 75254
- **BUSINESS PHONE:** 214-706-9800

**MAIL ADDRESS:**
- **STREET 1:** 5495  BELTLINE RD.
- **STREET 2:** SUITE 200
- **CITY:** DALLAS
- **STATE:** TX
- **ZIP:** 75254

#### UNITED STATES

#### SECURITIES AND EXCHANGE COMMISSION

#### Washington, D.C. 20549

#### FORM ABS-15G

#### ASSET-BACKED SECURITIZER

#### REPORT PURSUANT TO SECTION 15G OF

#### THE SECURITIES EXCHANGE ACT OF 1934

Check the appropriate box to indicate the filing obligation to which this form is intended to satisfy:

___ Rule 15Ga-1 under the Exchange Act (17 CFR 240.15Ga-1) for the reporting period ______________ to ______________.

Date of Report (Date of earliest event reported): ______________<br>Commission File Number of securitizer:&nbsp;&nbsp;&nbsp;&nbsp; ______________<br>Central Index Key Number of securitizer:_____________<br>

<u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u> <br> Name and telephone number, including area code, of the person to

contact in connection with this filing.

Indicate by check mark whether the securitizer has no activity to report for the initial period pursuant to Rule 15Ga-1(c)(1) [ ]

Indicate by check mark whether the securitizer has no activity to report for the quarterly period pursuant to Rule 15Ga-1(c)(2)(i) [ ]

Indicate by check mark whether the securitizer has no activity to report for the annual period pursuant to Rule 15Ga-1(c)(2)(ii) [ ]

_<u>X</u>_ Rule 15Ga-2 under the Exchange Act (17 CFR 240.15Ga-2)

Central Index Key Number of depositor: 0001682676

<u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Double Diamond Funding-IX, LLC&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u> 

(Exact name of issuing entity as specified in its charter)

Central Index Key Number of issuing entity (if applicable): N/A

Central Index Key Number of underwriter (if applicable): N/A

<u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; R. Jeffrey Schmidt, (214) 706-9823&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u> <br> Name and telephone number, including area code, of the person to

contact in connection with this filing.

------

#### INFORMATION TO BE INCLUDED IN THE REPORT

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| | |
|:---|:---|
| **Item 2.01.** | **<u>Findings and Conclusions of a Third Party Due Diligence Report Obtained By the Issuer</u>** |

---

The disclosures required by Rule 15Ga-2 (17 CFR 240.15Ga-2) are attached as an Exhibit to this Form ABS-15G. Please see Exhibit 99.1 for the related information.

------

#### SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the reporting entity has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

Dated: July 1, 2025

---

| | |
|:---|:---|
| DOUBLE DIAMOND, INC. | DOUBLE DIAMOND, INC. |
| (Depositor) | (Depositor) |
| By: <br>| &nbsp;&nbsp;&nbsp;&nbsp;<u>/s/ R. Jeffrey Schmidt&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u> |
|  | Name: R. Jeffrey Schmidt |
|  | Title: Vice President |

---

------

#### EXHIBIT INDEX

<u>Exhibit Number</u> <u>Description</u>  

<br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;99.1 Report of Independent Accountants on Applying Agreed-Upon Procedures, dated June 20, 2025.

## Exhibit 99.1

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| | | |
|:---|:---|:---|
| ![](ey_logo.jpg) | <br>Ernst & Young LLP<br> One Manhattan West<br> New York, NY 10001 | <br>Tel: +1 212 773 3000<br> ey.com |

---

#### <br>

#### Report of Independent Accountants on Applying Agreed-Upon Procedures

Double Diamond, Inc. Double Diamond Funding-IX, LLC 12720 Hillcrest Road, Suite 400 Dallas, Texas 75230 20 June 2025

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| | |
|:---|:---|
| **Re:** | **Double Diamond Funding-IX, LLC (the "Issuer")<br> Fixed Rate Mortgage-Backed Notes, Series 2025 (the "Notes")<br> Sample Mortgage Loan Agreed-Upon Procedures** |

---

We have performed the procedures enumerated in Attachment A, which were agreed to and acknowledged as appropriate by Double Diamond, Inc. ("Double Diamond") and the Issuer (together, the "Specified Parties"), for the intended purpose of assisting the Specified Parties in evaluating the accuracy of certain information with respect to a pool of mortgage loans contributed and sold to the Issuer which represent monies borrowed by persons to purchase underdeveloped lots of certain real estate developments (the "Mortgage Loans") relating to the Issuer's securitization transaction. This report may not be suitable for any other purpose. The procedures performed may not address all of the items of interest to a user of the report and may not meet the needs of all users of the report and, as such, users are responsible for determining whether the procedures performed are appropriate for their purposes. The appropriateness of these procedures is solely the responsibility of the Specified Parties identified in this report. No other party acknowledged the appropriateness of the procedures. Consequently, we make no representation regarding the appropriateness of the procedures described in Attachment A, either for the purpose for which this report has been requested or for any other purpose.

The procedures performed and our associated findings are included in Attachment A.

------

---

| | |
|:---|:---|
| ![](ey_logo.jpg) | Page 2 of 4 |

---

For the purpose of the procedures described in this report, Double Diamond, on behalf of the Issuer, provided us with:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a. Electronic data files (collectively, the "Provided Data Files"):

i. Labeled "DDF9 Pool List.xlsx" and the corresponding record layout and decode information, as applicable (the "Initial Data File"), that Double Diamond, on behalf of the Issuer, indicated contains information relating to the Mortgage Loans as of 31 May 2025 (the "Cut-Off Date"),

ii. Labeled "DDF9 Pool List (updated).xlsx" and the corresponding record layout and decode information, as applicable (the "Preliminary Data File"), that Double Diamond, on behalf of the Issuer, indicated contains information relating to the Mortgage Loans as of the Cut-Off Date and

iii. Labeled "DDF9 Pool List (2025 6-18).xlsx" and the corresponding record layout and decode information, as applicable (the "Updated Preliminary Data File"), that Double Diamond, on behalf of the Issuer, indicated contains information relating to the Mortgage Loans as of the Cut-Off Date,

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b. Imaged copies of the following items (collectively, the "Source Documents")

<br> i. The real estate sales contract and deed of trust note or other related documents (collectively and as applicable, the "Contract") and

<br> ii. Certain printed screen shots from Double Diamond's servicing system (the "System Screen Shots")

that Double Diamond, on behalf of the Issuer, indicated relate to each Sample Mortgage Loan (as defined in Attachment A),

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;c. The list of relevant characteristics (the "Sample Characteristics") on the Data File (as defined in Attachment A), which is shown on Exhibit 1 to Attachment A, and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;d. Instructions, assumptions and methodologies, which are described in Attachment A.

For the purpose of the procedures described in this report, certain information contained on the Data File is the "Subject Matter" as of the date of this report.

------

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| | |
|:---|:---|
| ![](ey_logo.jpg) | Page 3 of 4 |

---

The procedures included in Attachment A were limited to comparing or recalculating certain information that is further described in Attachment A. The Issuer is responsible for the Subject Matter, Provided Data Files, Source Documents, Sample Characteristics and the determination of the instructions, assumptions and methodologies that are described herein. We were not requested to perform, and we have not performed, any procedures other than those listed in Attachment A. We have not verified, and we make no representation as to, the accuracy, completeness or reasonableness of the Provided Data Files, Source Documents or any other information provided to us, or that we were instructed to obtain, as applicable, by Double Diamond, on behalf of the Issuer, upon which we relied in forming our findings. Accordingly, we make no representation and express no opinion or conclusion as to (a) the existence of the Mortgage Loans, (b) questions of legal or tax interpretation or (c) the appropriateness, accuracy, completeness or reasonableness of any instructions, assumptions and methodologies provided to us by Double Diamond, on behalf of the Issuer, that are described in this report. We undertake no responsibility to update this report for events and circumstances occurring after the date hereof.

This agreed-upon procedures engagement was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants (the "AICPA"). An agreed-upon procedures engagement involves the practitioner performing specific procedures that the Specified Parties have agreed to and acknowledged to be appropriate for the purpose of the engagement and reporting on findings based on the procedures performed. We were not engaged to, and did not, conduct an examination to express an opinion or a review to express a conclusion in accordance with attestation standards established by the AICPA on any of the items referred to herein. Accordingly, we do not express such an opinion or conclusion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you.

The agreed-upon procedures described in this report were not performed for the purpose of:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a. Satisfying any criteria for due diligence published by a nationally recognized statistical rating organization (a "rating agency") or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b. Making any findings with respect to:

<br> i. Whether the origination of the Mortgage Loans conformed to, or deviated from, stated underwriting or credit extension guidelines, standards, criteria, or other requirements,

<br> ii. The value of the collateral securing the Mortgage Loans,

<br> iii. Whether the originator(s) of the Mortgage Loans complied with federal, state or local laws or regulations or

<br> iv. Any other factor or characteristic of the Mortgage Loans that would be material to the likelihood that the issuer of the Notes will pay interest and principal in accordance with applicable terms and conditions.

------

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| | |
|:---|:---|
| ![](ey_logo.jpg) | Page 4 of 4 |

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We are required to be independent of the Issuer and to meet our other ethical responsibilities, as applicable for agreed-upon procedures engagements set forth in the Preface: Applicable to All Members and Part 1 – Members in Public Practice of the Code of Professional Conduct established by the AICPA. Independence requirements for agreed-upon procedures engagements are less restrictive than independence requirements for audit and other attestation services.

This report is intended solely for the information and use of the Specified Parties and is not intended to be, and should not be, used by anyone other than the Specified Parties. It is not intended to be, and should not be, used by any other person or entity, including investors and rating agencies, who are not identified in the report as Specified Parties but who may have access to this report as required by law or regulation.

/s/ Ernst & Young LLP

20 June 2025

------

**---

| | |
|:---|:---|
| ![](ey_logo.jpg) | Attachment A<br> Page 1 of 1<br>|

---

 <u>Procedures performed and our associated findings</u>**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. As instructed by Double Diamond, on behalf of the Issuer, we randomly selected a sample of 75 Mortgage Loans from the Initial Data File (the "Sample Mortgage Loans"). For the purpose of this procedure, Double Diamond, on behalf of the
 Issuer, did not inform us as to the basis for how they determined the number of Sample Mortgage Loans or the methodology they instructed us to use to select the Sample Mortgage Loans from the Initial Data File.

For the purpose of the procedures described in this report, the 75 Sample Mortgage Loans are referred to as Sample Mortgage Loan Numbers 1 through 75.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. For each Mortgage Loan on the Initial Data File and the Preliminary Data File, we compared the Account Number, as shown on the Initial Data File to the corresponding Account Number, as shown on the Initial Data File, and noted that:

<br> a. All of the Mortgage Loans included on the Initial Data File were included on the Preliminary Data File and

<br> b. There were no Mortgage Loans included on Preliminary Data File the were not included on the Initial Data File.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3. As instructed by Double Diamond, on behalf of the Issuer, we appended the information for each Mortgage Loan on the Preliminary Data File with the corresponding Loan to Value information, as shown on the Updated Preliminary Data File. 
 The Preliminary Data File, as adjusted, is hereinafter referred to as the "Data File."

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4. For each Sample Mortgage Loan, we compared the Sample Characteristics listed on Exhibit 1 to Attachment A, as shown on the Data File, to the corresponding information located in, or to the corresponding information we recalculated using
 information located in, the Source Documents or Data File, as applicable, subject to the instructions, assumptions and methodologies provided by Double Diamond, on behalf of the Issuer, described in the notes to Exhibit 1 to Attachment A. 
 The Source Document(s) that we were instructed by Double Diamond, on behalf of the Issuer, to use for each Sample Characteristic are shown on Exhibit 1 to Attachment A. Except for the information shown on Exhibit 2 to Attachment A, all
 such compared information was found to be in agreement.

------

**Exhibit 1 to Attachment A**<br> Page 1 of 3<br>

#### <br> Sample Characteristics and Source Documents

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| | | | |
|:---|:---|:---|:---|
| **Sample Characteristic** | **Data File Field Name** | **Source Document(s)** | **Note(s)** |
|  Account number | Account Number | Contract | i. |
| Borrower name | Name | Contract | ii., iii. |
| Current rate | Interest Rate | Contract | iv. |
| Step up date | Date Int Changed | Contract | v. |
| Step up rate | New Interest% Rate | Contract | v. |
| Development | Subdivision | Contract | ii., v. |
| First payment date | First Pymt Date | System Screen Shots |  |
| Total number of payments | Loan Term | (a) Contract or<br> (b) Contract and recalculation | vi. |
| Current balance | Principle Balance | System Screen Shots | vii. |
| FICO score | Credit Score | System Screen Shots |  |
| Original loan-to-value ratio | Loan to Value | Contract and recalculation | viii. |
| Maturity date | Maturity Date | System Screen Shots and recalculation | ix. |
| Remaining term | Remaining Term | Contract, System Screen Shots and recalculation | vii., x. |

---

#### Notes :

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;i. For identification purposes only.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ii. For the purpose of comparing the indicated Sample Characteristics for each Sample Mortgage Loan, Double Diamond, on behalf of the Issuer, instructed us to ignore differences that appear to be due to abbreviation, truncation or spelling
 errors.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;iii. For the purpose of comparing the borrower name Sample Characteristic for each Sample Mortgage Loan, Double Diamond, on behalf of the Issuer, instructed us to note agreement if the borrower name, as shown on the Data File, agreed to at
 least one borrower name, as shown in the Contract. We performed no procedures to reconcile any differences that may exist relating to the information shown in the Contract.

------

**Exhibit 1 to Attachment A**<br> Page 2 of 3<br>

****

<br> **<u>Notes</u>:** (continued)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;iv. For the purpose of comparing the current rate Sample Characteristic for each Sample Mortgage Loan (except for the Sample Mortgage Loans described in the succeeding paragraph(s) of this note), Double Diamond, on behalf of the Issuer,
 instructed us to use the initial rate, as shown in the Contract.

For the purpose of comparing the current rate Sample Characteristic for each Sample Mortgage Loan with a step up date on or prior to the Cut-Off Date, as shown in the Contract, Double Diamond, on behalf of the Issuer, instructed us to use the step up rate, as shown in the Contract.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;v. Double Diamond, on behalf of the Issuer, instructed us not to compare the indicated Sample Characteristics for any Sample Mortgage Loan with a corresponding Sample Characteristic value of or "0," as shown on the Data File.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;vi. For the purpose of comparing the total number of payments Sample Characteristic for each Sample Mortgage Loan (except for the Sample Mortgage Loans described in the succeeding paragraph(s) of this note), Double Diamond, on behalf of the
 Issuer, instructed us to use the total number of payments, as shown in the Contract.

For the purpose of comparing the total number of payments Sample Characteristic for each Sample Mortgage Loan with a step up rate, as shown in the Contract, Double Diamond, on behalf of the Issuer, instructed us to recalculate the total number of payments as the sum of the:

<br> a. Number of payments at the initial rate and

<br> b. Number of payments at the step up rate,

both as shown in the Contract.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;vii. Double Diamond, on behalf of the Issuer, indicated that certain of the System Screen Shots contained account activity that occurred after the Cut-Off Date. For the purpose of comparing the indicated Sample Characteristics for each
 Sample Mortgage Loan, Double Diamond, on behalf of the Issuer, instructed us to only consider account activity shown in the System Screen Shots that occurred on or prior to the Cut-Off Date.

------

**Exhibit 1 to Attachment A**<br> Page 3 of 3<br>

****

<br> ****

<br> **<u>Notes</u>:** (continued)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;viii. For the purpose of comparing the original loan-to-value ratio Sample Characteristic for each Sample Mortgage Loan, Double Diamond, on behalf of the Issuer, instructed us to recalculate the original loan-to-value ratio by:

<br> a. Adding the purchase price to the sales tax, both as shown on the Data File,

<br> b. Subtracting the down payment, as shown on the Data File, from the result obtained in a. above,

<br> c. Dividing the result obtained in b. above by the sum of the purchase price and sales tax, both as shown on the Data File, and

d. Rounding the result obtained in c. above to the second decimal (XX.XX%).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ix. For the purpose of comparing the maturity date Sample Characteristic for each Sample Mortgage Loan, Double Diamond, on behalf of the Issuer, instructed us to recalculate the maturity date by:

a. Adding the total number of payments, as shown in the Contract, to the prior extensions, as shown on the Data File,

<br> b. Subtracting one from the result obtained in a. above and

<br> c. Adding the result obtained in b. above (in months) to the first payment date, as shown in the Contract.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;x. For the purpose of comparing the remaining term Sample Characteristic for each Sample Mortgage Loan, Double Diamond, on behalf of the Issuer, instructed us to recalculate the remaining term by subtracting the:

<br> a. Number of payments made on or prior to the Cut-Off Date, as shown in the System Screen Shots, from

b. Total number of payments, as shown in the Contract

(and in accordance with any other applicable note(s)).

We performed no procedures to determine the accuracy, completeness or reasonableness of the instructions, assumptions and methodologies provided by Double Diamond, on behalf of the Issuer, described in the notes above.

------

**<br> Exhibit 2 to Attachment A** 

<br> #### <br>

#### Sample Characteristic Difference

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| | | | |
|:---|:---|:---|:---|
| **Sample Mortgage**<br> **Loan Number** | **Sample Characteristic** | **Data File Value** | **Source**<br> **Document Value** |
| 8 | Current rate | 8.00% | 8.50% |

---

<br>