Common use of Annual Independent Public Accountants' Servicing Statement; Financial Statements Clause in Contracts

Annual Independent Public Accountants' Servicing Statement; Financial Statements. Not later than the earlier of (a) March 15 of each calendar year (other than the calendar year during which the Closing Date occurs) or (b) with respect to any calendar year during which the Depositor’s annual report on Form 10-K is required to be filed in accordance with the Exchange Act and the rules and regulations of the Commission, 15 calendar days before each date on which the Depositor’s annual report on Form 10-K is required to be filed in accordance with the Exchange Act and the rules and regulations of the Commission (or if such day is not a Business Day, the immediately preceding Business Day), the Master Servicer and each Servicer at its expense shall cause a nationally or regionally recognized firm of independent public accountants (who may also render other services to such Master Servicer or Servicer, any Seller or any affiliate thereof) which is a member of the American Institute of Certified Public Accountants to furnish a statement to the Trust Administrator, the Depositor and the Certificate Insurer and each Servicer, other than WMMSC, shall similarly furnish such a statement to the Master Servicer to the effect that (i) with respect to the Master Servicer and each Servicer other than WMMSC, such firm has examined certain documents and records relating to the servicing of mortgage loans which the Master Servicer or such Servicer is servicing, which may include the related Mortgage Loans or similar mortgage loans, and that, on the basis of such examination, conducted substantially in compliance with the Uniform Single Attestation Program for Mortgage Bankers or the Audit Guide for HUD Approved Title II Approved Mortgagees and Loan Correspondent Programs, nothing has come to their attention which would indicate that such servicing has not been conducted in compliance with Accepted Servicing Practices, except for (a) such exceptions as such firm shall believe to be immaterial, and (b) such other exceptions as shall be set forth in such statement and (ii) with respect to WMMSC as servicer of the WMMSC Serviced Mortgage Loans, in connection with the firm’s examination of the financial statements as of the previous December 31 of WMMSC’s parent corporation (which shall include a limited examination of WMMSC’s financial statements), nothing came to such firm’s attention that indicated that WMMSC was not in compliance with the terms of this Agreement, except for (a) such exceptions as such firm believes to be immaterial, and (b) such other exceptions as are set forth in such statement. In addition each Servicer and the Master Servicer shall disclose to such firm all significant deficiencies relating to such Servicer’s or Master Servicer’s, as applicable, compliance with the minimum servicing standards set forth in this Agreement. In rendering such statement, such firm may rely, as to matters relating to direct servicing of mortgage loans by Subservicers, upon comparable statements for examinations conducted substantially in compliance with the Uniform Single Attestation Program for Mortgage Bankers or the Audit Guide for HUD Approved Title II Approved Mortgagees and Loan Correspondent Programs (rendered within one year of such statement) of independent public accountants with respect to the related Subservicer. Copies of such statement shall be provided by the Trust Administrator to any Certificateholder upon request at the Master Servicer’s or the related Servicer’s expense, provided such statement is delivered by the Master Servicer or such Servicer to the Trust Administrator.

Annual Independent Public Accountants' Servicing Statement; Financial Statements. Not later than the earlier of (a) March 15 of each calendar year (other than the calendar year during which the Closing Date occurs) or (b) with respect to any calendar year during which the Depositor’s annual report on Form 10-K is required to be filed in accordance with the Exchange Act and the rules and regulations of the Commission, 15 calendar days before each date on which the Depositor’s annual report on Form 10-K is required to be filed in accordance with the Exchange Act and the rules and regulations of the Commission (or if such day is not a Business Day, the immediately preceding Business Day), the Master Servicer and each Servicer (other than WMMSC), at its expense expense, shall cause a nationally or regionally recognized firm of independent public accountants (who may also render other services to such Master Servicer or Servicer, any Seller or any affiliate thereof) which is a member of the American Institute of Certified Public Accountants to furnish a statement to the Trust Administrator, the Depositor Administrator and the Certificate Insurer Depositor, and each Servicer, Servicer (other than WMMSC, ) shall similarly furnish such a statement to the Master Servicer to the effect that (i) with respect to the Master Servicer and each Servicer other than WMMSC, such firm has examined certain documents and records relating to the master servicing and servicing of mortgage loans which the Master Servicer or such Servicer is master servicing or servicing, as applicable, which may include the related Mortgage Loans or similar mortgage loans, and that, on the basis of such examination, conducted substantially in compliance with the Uniform Single Attestation Program for Mortgage Bankers or the Audit Guide for HUD Approved Title II Approved Mortgagees and Loan Correspondent Programs, nothing has come to their attention which would indicate that such master servicing or servicing, as applicable, has not been conducted in compliance with Accepted Servicing Practices, except for (a) such exceptions as such firm shall believe to be immaterial, and (b) such other exceptions as shall be set forth in such statement and (ii) with respect to WMMSC as servicer of the WMMSC Serviced Mortgage Loans, in connection with the firm’s examination of the financial statements as of the previous December 31 of WMMSC’s parent corporation (which shall include a limited examination of WMMSC’s financial statements), nothing came to such firm’s attention that indicated that WMMSC was not in compliance with the terms of this Agreement, except for (a) such exceptions as such firm believes to be immaterial, and (b) such other exceptions as are set forth in such statement. In addition each Servicer and the Master Servicer shall disclose to such firm all significant deficiencies relating to such Servicer’s or Master Servicer’s, as applicable, compliance with the minimum master servicing standards or servicing standards, as applicable, set forth in this Agreement. In rendering such statement, such firm may rely, as to matters relating to direct servicing of mortgage loans by Subservicers, upon comparable statements for examinations conducted substantially in compliance with the Uniform Single Attestation Program for Mortgage Bankers or the Audit Guide for HUD Approved Title II Approved Mortgagees and Loan Correspondent Programs (rendered within one year of such statement) of independent public accountants with respect to the related Subservicer. Not later than the earlier of (a) March 15 of each calendar year (other than the calendar year during which the Closing Date occurs) or (b) with respect to any calendar year during which the Depositor’s annual report on Form 10-K is required to be filed in accordance with the Exchange Act and the rules and regulations of the Commission, 15 calendar days before each date on which the Depositor’s annual report on Form 10-K is required to be filed in accordance with the Exchange Act and the rules and regulations of the Commission (or if such day is not a Business Day, the immediately preceding Business Day), WMMSC, at its expense, shall furnish to the Trust Administrator a copy of a report delivered to WMMSC by a firm of independent public accountants (who may also render other services to WMMSC or any affiliate thereof) to the effect that, on the basis of an examination conducted by such firm in accordance with standards established by the American Institute of Certified Public Accountants, WMMSC has complied with certain minimum residential mortgage loan servicing standards in its role as master servicer with respect to the servicing of residential mortgage loans (including the WMMSC Serviced Mortgage Loans) during the most recently completed fiscal year. In rendering its report such firm may rely, (a) as to matters relating to the Certificates, upon a statistical sampling of series of mortgage-backed certificates which may include the Certificates and (b) as to matters relating to the direct servicing of residential mortgage loans by subservicers, upon comparable reports of firms of independent certified public accountants rendered on the basis of examinations conducted in accordance with the same standards (rendered within one year of such report) with respect to those subservicers. In addition, WMMSC shall disclose to such firm all significant deficiencies relating to WMMSC’s compliance with the minimum residential mortgage loan servicing standards referred to in the preceding sentence. Copies of such statement statements shall be provided by the Trust Administrator to any Certificateholder upon request at the Master Servicer’s or the related Servicer’s expense, provided such statement is delivered by the Master Servicer or such Servicer to the Trust Administrator.

Annual Independent Public Accountants' Servicing Statement; Financial Statements. Not later than the earlier of (a) March 15 of each calendar year (other than the calendar year during which the Closing Date occurs) or (b) with respect to any calendar year during which the Depositor’s annual report on Form 10-K is required to be filed in accordance with the Exchange Act and the rules and regulations of the Commission, 15 calendar days before each date on which the Depositor’s annual report on Form 10-K is required to be filed in accordance with the Exchange Act and the rules and regulations of the Commission (or if such day is not a Business Day, the immediately preceding Business Day), the Master Servicer and each Servicer (other than Xxxxx Fargo and WMMSC), at its expense expense, shall cause a nationally or regionally recognized firm of independent public accountants (who may also render other services to such Master Servicer or Servicer, any Seller or any affiliate thereof) which is a member of the American Institute of Certified Public Accountants to furnish a statement to the Trust Administrator, the Depositor Administrator and the Certificate Insurer Depositor, and each Servicer, Servicer (other than Xxxxx Fargo and WMMSC, ) shall similarly furnish such a statement to the Master Servicer to the effect that (i) with respect to the Master Servicer and each Servicer (other than Xxxxx Fargo and WMMSC), such firm has examined certain documents and records relating to the master servicing and servicing of mortgage loans which the Master Servicer or such Servicer is master servicing or servicing, as applicable, which may include the related Mortgage Loans or similar mortgage loans, and that, on the basis of such examination, conducted substantially in compliance with the Uniform Single Attestation Program for Mortgage Bankers or the Audit Guide for HUD Approved Title II Approved Mortgagees and Loan Correspondent Programs, nothing has come to their attention which would indicate that such master servicing or servicing, as applicable, has not been conducted in compliance with Accepted Servicing Practices, except for (a) such exceptions as such firm shall believe to be immaterial, and (b) such other exceptions as shall be set forth in such statement. In addition each Servicer and the Master Servicer shall disclose to such firm all significant deficiencies relating to such Servicer’s or Master Servicer’s, as applicable, compliance with the minimum master servicing standards or servicing standards, as applicable, set forth in this Agreement. In rendering such statement, such firm may rely, as to matters relating to direct servicing of mortgage loans by Subservicers, upon comparable statements for examinations conducted substantially in compliance with the Uniform Single Attestation Program for Mortgage Bankers or the Audit Guide for HUD Approved Title II Approved Mortgagees and Loan Correspondent Programs (rendered within one year of such statement) of independent public accountants with respect to the related Subservicer. Not later than the earlier of (a) March 15 of each calendar year (other than the calendar year during which the Closing Date occurs) or (b) with respect to any calendar year during which the Depositor’s annual report on Form 10-K is required to be filed in accordance with the Exchange Act and the rules and regulations of the Commission, 15 calendar days before each date on which the Depositor’s annual report on Form 10-K is required to be filed in accordance with the Exchange Act and the rules and regulations of the Commission (or if such day is not a Business Day, the immediately preceding Business Day), Xxxxx Fargo, at its expense, shall cause a nationally or regionally recognized firm of independent public accountants (who may also render other services to Xxxxx Fargo, any Seller or any affiliate thereof) which is a member of the American Institute of Certified Public Accountants to furnish a statement to the Depositor, and the Depositor shall send copies of such statement to each of the Trust Administrator and the Master Servicer, to the effect that such firm has examined certain documents and records relating to the servicing of mortgage loans which the Master Servicer or such Servicer Xxxxx Fargo is servicing, which may include the related Mortgage Loans or similar mortgage loans, and that, on the basis of such examination, conducted substantially in compliance with the Uniform Single Attestation Program for Mortgage Bankers or the Audit Guide for HUD Approved Title II Approved Mortgagees and Loan Correspondent Programs, nothing has come to their attention which would indicate that such servicing has not been conducted in compliance with Accepted Servicing Practices, except for (a) such exceptions as such firm shall believe to be immaterial, and (b) such other exceptions as shall be set forth in such statement and (ii) with respect to WMMSC as servicer of the WMMSC Serviced Mortgage Loans, in connection with the firm’s examination of the financial statements as of the previous December 31 of WMMSC’s parent corporation (which shall include a limited examination of WMMSC’s financial statements), nothing came to such firm’s attention that indicated that WMMSC was not in compliance with the terms of this Agreement, except for (a) such exceptions as such firm believes to be immaterial, and (b) such other exceptions as are set forth in such statement. In addition each Servicer and the Master Servicer addition, Xxxxx Fargo shall disclose to such firm all significant deficiencies relating to such ServicerXxxxx Fargo’s or Master Servicer’s, as applicable, compliance with the minimum servicing standards set forth in this Agreement. In rendering such statement, such firm may rely, as to matters relating to direct servicing of mortgage loans by Subservicers, upon comparable statements for examinations conducted substantially in compliance with the Uniform Single Attestation Program for Mortgage Bankers or the Audit Guide for HUD Approved Title II Approved Mortgagees and Loan Correspondent Programs (rendered within one year of such statement) of independent public accountants with respect to the related Subservicer. Not later than the earlier of (a) March 15 of each calendar year (other than the calendar year during which the Closing Date occurs) or (b) with respect to any calendar year during which the Depositor’s annual report on Form 10-K is required to be filed in accordance with the Exchange Act and the rules and regulations of the Commission, 15 calendar days before each date on which the Depositor’s annual report on Form 10-K is required to be filed in accordance with the Exchange Act and the rules and regulations of the Commission (or if such day is not a Business Day, the immediately preceding Business Day), WMMSC, at its expense, shall furnish to the Trust Administrator a copy of a report delivered to WMMSC by a firm of independent public accountants (who may also render other services to WMMSC or any affiliate thereof) to the effect that, on the basis of an examination conducted by such firm in accordance with standards established by the American Institute of Certified Public Accountants, WMMSC has complied with certain minimum residential mortgage loan servicing standards in its role as master servicer with respect to the servicing of residential mortgage loans (including the WMMSC Serviced Mortgage Loans) during the most recently completed fiscal year. In rendering its report such firm may rely, (a) as to matters relating to the Certificates, upon a statistical sampling of series of mortgage-backed certificates which may include the Certificates and (b) as to matters relating to the direct servicing of residential mortgage loans by subservicers, upon comparable reports of firms of independent certified public accountants rendered on the basis of examinations conducted in accordance with the same standards (rendered within one year of such report) with respect to those subservicers. In addition, WMMSC shall disclose to such firm all significant deficiencies relating to WMMSC’s compliance with the minimum residential mortgage loan servicing standards referred to in the preceding sentence. Copies of such statement statements shall be provided by the Trust Administrator to any Certificateholder upon request at the Master Servicer’s or the related Servicer’s expense, provided such statement is delivered by the Master Servicer or such Servicer to the Trust Administrator.

Annual Independent Public Accountants' Servicing Statement; Financial Statements. Not later than the earlier of (a) March 15 15th of each calendar year (other than the calendar year during which the Closing Date occurs) or (b) with respect to any calendar year during which the Depositor’s annual report on Form 10-K is required to be filed in accordance with the Exchange Act and the rules and regulations of the Commission, 15 calendar days before each the date on which the Depositor’s annual report on Form 10-K is required to be filed in accordance with the Exchange Act and the rules and regulations of the Commission (or or, in each case, if such day is not a Business Day, the immediately preceding Business Day), the Master Servicer and each Servicer Servicer, at its expense expense, shall cause a nationally or regionally recognized firm of independent public accountants (who may also render other services to such Master Servicer or the Servicer, any the Seller or any affiliate thereof) which is a member of the American Institute of Certified Public Accountants to furnish a statement to the Trust Administrator, the Depositor and the Certificate Insurer and each Servicer, other than WMMSC, shall similarly furnish such a statement to the Master Servicer Trustee to the effect that (i) with respect to the Master Servicer and each Servicer other than WMMSC, such firm has examined certain documents and records relating to the servicing of residential mortgage loans which the Master Servicer or such Servicer is servicing, which may include the related Mortgage Loans or similar mortgage loans, and that, on the basis of such examination, conducted substantially in compliance with the Uniform Single Attestation Program for Mortgage Bankers or the Audit Guide for HUD Approved Title II Approved Mortgagees and Loan Correspondent Programs, nothing has come to their attention which would indicate that such servicing has not been conducted in compliance with Accepted Servicing Practices, except for (a) such exceptions as such firm shall believe to be immaterial, and (b) such other exceptions as shall be set forth in such statement and (ii) with respect to WMMSC as servicer of the WMMSC Serviced Mortgage Loans, in connection with the firm’s examination of the financial statements as of the previous December 31 of WMMSC’s parent corporation (which shall include a limited examination of WMMSC’s financial statements), nothing came to such firm’s attention that indicated that WMMSC was not in compliance with the terms of this Agreement, except for (a) such exceptions as such firm believes to be immaterial, and (b) such other exceptions as are set forth in such statement. In addition each Servicer and addition, the Master Servicer shall disclose to such firm all significant deficiencies relating to such the Servicer’s or Master Servicer’s, as applicable, compliance with the minimum servicing standards set forth in this Agreement. In rendering such statement, such firm may rely, as to matters relating to direct servicing of mortgage loans by Subservicers, upon comparable statements for examinations conducted substantially in compliance with the Uniform Single Attestation Program for Mortgage Bankers or the Audit Guide for HUD Approved Title II Approved Mortgagees and Loan Correspondent Programs (rendered within one year of such statement) of independent public accountants with respect to the related Subservicer. Copies of such statement shall be provided by the Trust Administrator Trustee to any Certificateholder upon request at the Master Servicer’s or the related Servicer’s expense, provided such statement is delivered by the Master Servicer or such Servicer to the Trust AdministratorTrustee. The initial statement required pursuant to this Section 3.18 shall be delivered to the Trustee and the Depositor by the Servicer no later than March 15, 2005.

Annual Independent Public Accountants' Servicing Statement; Financial Statements. Not later than the earlier of (a) March 15 of each calendar year (other than the calendar year during which the Closing Date occurs) or (b) with respect to any calendar year during which the Depositor’s annual report on Form 10-K is required to be filed in accordance with the Exchange Act and the rules and regulations of the Commission, 15 calendar days before each the date on which the Depositor’s annual report on Form 10-K is required to be filed in accordance with the Exchange Act and the rules and regulations of the Commission (or or, in each case, if such day is not a Business Day, the immediately preceding Business Day), the Master Servicer and each Servicer at its expense shall cause a nationally or regionally recognized firm of independent public accountants (who may also render other services to such Master Servicer or Servicer, any Seller or any affiliate thereof) which is a member of the American Institute of Certified Public Accountants to furnish a statement to the Trust Administrator, the Depositor Administrator and the Certificate Insurer Depositor, and each Servicer, other than WMMSC, shall similarly furnish such a statement to the Master Servicer to the effect that (i) with respect to the Master Servicer and each Servicer other than WMMSC, such firm has examined certain documents and records relating to the servicing of mortgage loans which the Master Servicer or such Servicer is servicing, which may include the related Mortgage Loans or similar mortgage loans, and that, on the basis of such examination, conducted substantially in compliance with the Uniform Single Attestation Program for Mortgage Bankers or the Audit Guide for HUD Approved Title II Approved Mortgagees and Loan Correspondent Programs, nothing has come to their attention which would indicate that such servicing has not been conducted in compliance with Accepted Servicing Practices, except for (a) such exceptions as such firm shall believe to be immaterial, and (b) such other exceptions as shall be set forth in such statement and (ii) with respect to WMMSC as servicer of the WMMSC Serviced Mortgage Loans, in connection with the firm’s examination of the financial statements as of the previous December 31 of WMMSC’s parent corporation (which shall include a limited examination of WMMSC’s financial statements), nothing came to such firm’s attention that indicated that WMMSC was not in compliance with the terms of this Agreement, except for (a) such exceptions as such firm believes to be immaterial, and (b) such other exceptions as are set forth in such statement. In addition addition, each Servicer and the Master Servicer shall disclose to such firm all significant deficiencies relating to such Servicer’s or Master Servicer’s, as applicable, compliance with the minimum servicing standards set forth in this Agreement. In rendering such statement, such firm may rely, as to matters relating to direct servicing of mortgage loans by Subservicers, upon comparable statements for examinations conducted substantially in compliance with the Uniform Single Attestation Program for Mortgage Bankers or the Audit Guide for HUD Approved Title II Approved Mortgagees and Loan Correspondent Programs (rendered within one year of such statement) of independent public accountants with respect to the related Subservicer. Copies of such statement shall be provided by the Trust Administrator to any Certificateholder upon request at the Master Servicer’s or the related Servicer’s expense, provided such statement is delivered by the Master Servicer or such Servicer to the Trust Administrator.

Annual Independent Public Accountants' Servicing Statement; Financial Statements. Not later than the earlier of (a) March 15 15th of each calendar year (other than the calendar year during which the Closing Date occurs) or (b) with respect to any calendar year during which the Depositor’s annual report on Form 10-K is required to be filed in accordance with the Exchange Act and the rules and regulations of the Commission, 15 calendar days before each the date on which the Depositor’s annual report on Form 10-K is required to be filed in accordance with the Exchange Act and the rules and regulations of the Commission (or or, in each case, if such day is not a Business Day, the immediately preceding Business Day), the Master Servicer and each Servicer Servicer, at its expense expense, shall cause a nationally or regionally recognized firm of independent public accountants (who may also render other services to such Master Servicer or any Servicer, any the Seller or any affiliate thereof) which is a member of the American Institute of Certified Public Accountants to furnish a statement to (A) in the Trust Administrator, the Depositor and the Certificate Insurer and case of each Servicer, other than WMMSCWFHMI, to the Trustee and the Depositor and (B) in the case of WFHMI, to the Trustee, who shall similarly furnish subsequently deliver such a statement to the Master Servicer Depositor, to the effect that (i) with respect to the Master Servicer and each Servicer other than WMMSCsuch Servicer, such firm has examined certain documents and records relating to the servicing of residential mortgage loans which the Master Servicer or such Servicer is servicing, which may include the related Mortgage Loans or similar mortgage loans, and that, on the basis of such examination, conducted substantially in compliance with the Uniform Single Attestation Program for Mortgage Bankers or the Audit Guide for HUD Approved Title II Approved Mortgagees and Loan Correspondent Programs, nothing has come to their attention which would indicate that such servicing has not been conducted in compliance with Accepted Servicing Practices, except for (a) such exceptions as such firm shall believe to be immaterial, and (b) such other exceptions as shall be set forth in such statement and (ii) with respect to WMMSC as servicer of the WMMSC Serviced Mortgage Loans, in connection with the firm’s examination of the financial statements as of the previous December 31 of WMMSC’s parent corporation (which shall include a limited examination of WMMSC’s financial statements), nothing came to such firm’s attention that indicated that WMMSC was not in compliance with the terms of this Agreement, except for (a) such exceptions as such firm believes to be immaterial, and (b) such other exceptions as are set forth in such statement. In addition each Servicer and the Master addition, such Servicer shall disclose to such firm all significant deficiencies relating to such Servicer’s or Master Servicer’s, as applicable, compliance with the minimum servicing standards set forth in this Agreement. In rendering such statement, such firm may rely, as to matters relating to direct servicing of mortgage loans by Subservicers, upon comparable statements for examinations conducted substantially in compliance with the Uniform Single Attestation Program for Mortgage Bankers or the Audit Guide for HUD Approved Title II Approved Mortgagees and Loan Correspondent Programs (rendered within one year of such statement) of independent public accountants with respect to the related Subservicer. Copies of such statement shall be provided by the Trust Administrator Trustee to any Certificateholder upon request at the Master Servicer’s or the related Servicer’s expense, provided such statement is delivered by the Master Servicer or such Servicer to the Trust AdministratorTrustee. The initial statement required pursuant to this Section 3.18 shall be delivered to the Trustee and the Depositor by each Servicer no later than March 15, 2005.

Annual Independent Public Accountants' Servicing Statement; Financial Statements. Not later than On or before 120 days after the earlier of (a) March 15 end of each calendar year (other than the calendar year during which the Closing Date occurs) or (b) with respect to any calendar year during which the Depositor’s annual report on Form 10-K is required to be filed Servicer's fiscal year, commencing in accordance with the Exchange Act and the rules and regulations of the Commission, 15 calendar days before each date on which the Depositor’s annual report on Form 10-K is required to be filed in accordance with the Exchange Act and the rules and regulations of the Commission (or if such day is not a Business Day, the immediately preceding Business Day)its 2002 fiscal year, the Master Servicer and each Servicer at its expense shall cause a nationally or regionally recognized firm of independent public accountants (who may also render other services to such Master Servicer or Servicer, any Seller or any affiliate thereof) which is a member of the American Institute of Certified Public Accountants to furnish a statement to the Trust Administrator, and the Depositor and the Certificate Insurer and each Servicer, other than WMMSC, Servicer shall similarly furnish such a statement to the Master Servicer to the effect that (i) with respect to the Master Servicer and each Servicer other than WMMSC, such firm has examined certain documents and records relating to the servicing of mortgage loans which the Master Servicer or such Servicer is servicing, which may include including the related Mortgage Loans or similar mortgage loansLoans, and that, on the basis of such examination, conducted substantially in compliance with the Uniform Single Attestation Program for Mortgage Bankers or the Audit Guide for HUD Approved Title II Approved Mortgagees and Loan Correspondent Programs, nothing has come to their attention which would indicate that such servicing has not been conducted in compliance with Accepted Servicing Practices, except for (a) such exceptions as such firm shall believe to be immaterial, and (b) such other exceptions as shall be set forth in such statement and (ii) with respect to WMMSC as servicer of the WMMSC Serviced Mortgage Loans, in connection with the firm’s 's examination of the financial statements as of the previous December 31 of WMMSC’s 's parent corporation (which shall include a limited examination of WMMSC’s 's financial statements), nothing came to such firm’s their attention that indicated that WMMSC was not in compliance with the terms of this Agreement, except for (a) such exceptions as such firm believes to be immaterial, and (b) such other exceptions as are set forth in such statement. In addition each Servicer and the Master Servicer shall disclose to such firm all significant deficiencies relating to such Servicer’s or Master Servicer’s, as applicable, compliance with the minimum servicing standards set forth in this Agreement. In rendering such statement, such firm may rely, as to matters relating to direct servicing of mortgage loans by Subservicers, upon comparable statements for examinations conducted substantially in compliance with the Uniform Single Attestation Program for Mortgage Bankers or the Audit Guide for HUD Approved Title II Approved Mortgagees and Loan Correspondent Programs (rendered within one year of such statement) of independent public accountants with respect to the related Subservicer. Copies of such statement shall be provided by the Trust Administrator Trustee to any Certificateholder upon request at the Master Servicer’s Servicer or the related Servicer’s 's expense, provided such statement is delivered by the Master Servicer or such Servicer to the Trust Administrator.

Annual Independent Public Accountants' Servicing Statement; Financial Statements. Not later than the earlier of (a) March 15 15th of each calendar year (other than the calendar year during which the Closing Date occurs) or (b) with respect to any calendar year during which the Depositor’s annual report on Form 10-K is required to be filed in accordance with the Exchange Act and the rules and regulations of the Commission, 15 calendar days before each the date on which the Depositor’s annual report on Form 10-K is required to be filed in accordance with the Exchange Act and the rules and regulations of the Commission (or or, in each case, if such day is not a Business Day, the immediately preceding Business Day), each Servicer and the Master Servicer and each (in the event that the Master Servicer is directly servicing any of the Designated Mortgage Loans), at its expense expense, shall cause a nationally or regionally recognized firm of independent public accountants (who may also render other services to such any Servicer, the Seller, the Master Servicer or Servicer, any Seller or any affiliate thereof) which is a member of the American Institute of Certified Public Accountants to furnish a statement to (A) in the Trust Administrator, the Depositor and the Certificate Insurer and case of each Servicer, other than WMMSCWFHMI, shall similarly furnish such a statement to and the Master Servicer to the Trustee, the Certificate Insurer and the Depositor and (B) in the case of WFHMI, to the Trustee, who shall subsequently deliver such statement to the Certificate Insurer and the Depositor, to the effect that (i) with respect to such Servicer and the Master Servicer and each Servicer other than WMMSCServicer, if applicable, such firm has examined certain documents and records relating to the servicing of residential mortgage loans which such Servicer or the Master Servicer or such Servicer is servicing, which may include the related Mortgage Loans or similar mortgage loans, and that, on the basis of such examination, conducted substantially in compliance with the Uniform Single Attestation Program for Mortgage Bankers or the Audit Guide for HUD Approved Title II Approved Mortgagees and Loan Correspondent Programs, nothing has come to their attention which would indicate that such servicing has not been conducted in compliance with Accepted Servicing Practices, except for (a) such exceptions as such firm shall believe to be immaterial, and (b) such other exceptions as shall be set forth in such statement and (ii) with respect to WMMSC as servicer of the WMMSC Serviced Mortgage Loans, in connection with the firm’s examination of the financial statements as of the previous December 31 of WMMSC’s parent corporation (which shall include a limited examination of WMMSC’s financial statements), nothing came to such firm’s attention that indicated that WMMSC was not in compliance with the terms of this Agreement, except for (a) such exceptions as such firm believes to be immaterial, and (b) such other exceptions as are set forth in such statement. In addition each addition, such Servicer and the Master Servicer shall disclose to such firm all significant deficiencies relating to such Servicer’s or Master Servicer’s, as applicable, compliance with the minimum servicing standards set forth in this Agreement. In rendering such statement, such firm may rely, as to matters relating to direct servicing of mortgage loans by Subservicers, upon comparable statements for examinations conducted substantially in compliance with the Uniform Single Attestation Program for Mortgage Bankers or the Audit Guide for HUD Approved Title II Approved Mortgagees and Loan Correspondent Programs (rendered within one year of such statement) of independent public accountants with respect to the related Subservicer. Copies of such statement shall be provided by the Trust Administrator Trustee to any Certificateholder upon request at the Master related Servicer’s or the related Masters Servicer’s expense, provided such statement is delivered by such Servicer or the Master Servicer or such Servicer Servicer, as applicable, to the Trust AdministratorTrustee. The initial statement required pursuant to this Section 3.18 shall be delivered to the Trustee and the Depositor by each Servicer and the Master Servicer, if applicable, no later than March 15, 2004.

Annual Independent Public Accountants' Servicing Statement; Financial Statements. Not later than the earlier of (a) March 15 of each calendar year (other than the calendar year during which the Closing Date occurs) or (b) with respect to any calendar year during which the Depositor’s annual report on Form 10-K is required to be filed in accordance with the Exchange Act and the rules and regulations of the Commission, 15 calendar days before each date on which the Depositor’s annual report on Form 10-K is required to be filed in accordance with the Exchange Act and the rules and regulations of the Commission (or if such day is not a Business Day, the immediately preceding Business Day), the Master Servicer and each Servicer Servicer, (other than WMMSC) at its expense shall cause a nationally or regionally recognized firm of independent public accountants (who may also render other services to such Master Servicer or Servicer, any Seller or any affiliate thereof) which is a member of the American Institute of Certified Public Accountants to furnish a statement to the Trust Administrator, the Depositor Administrator and the Certificate Insurer Depositor, and each Servicer, Servicer (other than WMMSC, ) shall similarly furnish such a statement to the Master Servicer to the effect that (i) with respect to the Master Servicer and each Servicer other than WMMSC, such firm has examined certain documents and records relating to the servicing of mortgage loans which the Master Servicer or such Servicer is servicing, which may include the related Mortgage Loans or similar mortgage loans, and that, on the basis of such examination, conducted substantially in compliance with the Uniform Single Attestation Program for Mortgage Bankers or the Audit Guide for HUD Approved Title II Approved Mortgagees and Loan Correspondent Programs, nothing has come to their attention which would indicate that such servicing has not been conducted in compliance with Accepted Servicing Practices, except for (a) such exceptions as such firm shall believe to be immaterial, and (b) such other exceptions as shall be set forth in such statement and (ii) with respect to WMMSC as servicer of the WMMSC Serviced Mortgage Loans, in connection with the firm’s examination of the financial statements as of the previous December 31 of WMMSC’s parent corporation (which shall include a limited examination of WMMSC’s financial statements), nothing came to such firm’s attention that indicated that WMMSC was not in compliance with the terms of this Agreement, except for (a) such exceptions as such firm believes to be immaterial, and (b) such other exceptions as are set forth in such statement. In addition each Servicer and the Master Servicer shall disclose to such firm all significant deficiencies relating to such Servicer’s or Master Servicer’s, as applicable, compliance with the minimum servicing standards set forth in this Agreement. In rendering such statement, such firm may rely, as to matters relating to direct servicing of mortgage loans by Subservicers, upon comparable statements for examinations conducted substantially in compliance with the Uniform Single Attestation Program for Mortgage Bankers or the Audit Guide for HUD Approved Title II Approved Mortgagees and Loan Correspondent Programs (rendered within one year of such statement) of independent public accountants with respect to the related Subservicer. Not later than the earlier of (a) March 15 of each calendar year (other than the calendar year during which the Closing Date occurs) or (b) with respect to any calendar year during which the Depositor’s annual report on Form 10-K is required to be filed in accordance with the Exchange Act and the rules and regulations of the Commission, 15 calendar days before each date on which the Depositor’s annual report on Form 10-K is required to be filed in accordance with the Exchange Act and the rules and regulations of the Commission (or if such day is not a Business Day, the immediately preceding Business Day), WMMSC, at its expense, shall furnish to the Trust Administrator a copy of a report delivered to WMMSC by a firm of independent public accountants (who may also render other services to WMMSC or any affiliate thereof) to the effect that, on the basis of an examination conducted by such firm in accordance with standards established by the American Institute of Certified Public Accountants, WMMSC has complied with certain minimum residential mortgage loan servicing standards in its role as master servicer with respect to the servicing of residential mortgage loans (including the WMMSC Serviced Mortgage Loans) during the most recently completed fiscal year. In rendering its report such firm may rely, (a) as to matters relating to the Certificates, upon a statistical sampling of series of mortgage-backed certificates which may include the Certificates and (b) as to matters relating to the direct servicing of residential mortgage loans by subservicers, upon comparable reports of firms of independent certified public accountants rendered on the basis of examinations conducted in accordance with the same standards (rendered within one year of such report) with respect to those subservicers. In addition, WMMSC shall disclose to such firm all significant deficiencies relating to WMMSC’s compliance with the minimum residential mortgage loan servicing standards referred to in the preceding sentence. Copies of such statement statements shall be provided by the Trust Administrator to any Certificateholder upon request at the Master Servicer’s or the related Servicer’s expense, provided such statement is delivered by the Master Servicer or such Servicer to the Trust Administrator.

Annual Independent Public Accountants' Servicing Statement; Financial Statements. Not later than the earlier of (a) March 15 15th of each calendar year (other than the calendar year during which the Closing Date occurs) or (b) with respect to any calendar year during which the Depositor’s annual report on Form 10-K is required to be filed in accordance with the Exchange Act and the rules and regulations of the Commission, 15 calendar days before each the date on which the Depositor’s annual report on Form 10-K is required to be filed in accordance with the Exchange Act and the rules and regulations of the Commission (or or, in each case, if such day is not a Business Day, the immediately preceding Business Day), the Master Servicer and each Servicer Servicer, at its expense expense, shall cause a nationally or regionally recognized firm of independent public accountants (who may also render other services to such Master Servicer or any Servicer, any the Seller or any affiliate thereof) which is a member of the American Institute of Certified Public Accountants to furnish a statement to (A) in the Trust Administrator, the Depositor and the Certificate Insurer and case of each Servicer, other than WMMSCWFHMI, to the Depositor and the Trustee, who shall similarly furnish subsequently deliver such a statement to the Master Servicer Certificate Insurer and (B) in the case of WFHMI, to the Trustee, who shall subsequently deliver such statement to the Certificate Insurer and the Depositor, to the effect that (i) with respect to the Master Servicer and each Servicer other than WMMSCsuch Servicer, such firm has examined certain documents and records relating to the servicing of residential mortgage loans which the Master Servicer or such Servicer is servicing, which may include the related Mortgage Loans or similar mortgage loans, and that, on the basis of such examination, conducted substantially in compliance with the Uniform Single Attestation Program for Mortgage Bankers or the Audit Guide for HUD Approved Title II Approved Mortgagees and Loan Correspondent Programs, nothing has come to their attention which would indicate that such servicing has not been conducted in compliance with Accepted Servicing Practices, except for (a) such exceptions as such firm shall believe to be immaterial, and (b) such other exceptions as shall be set forth in such statement and (ii) with respect to WMMSC as servicer of the WMMSC Serviced Mortgage Loans, in connection with the firm’s examination of the financial statements as of the previous December 31 of WMMSC’s parent corporation (which shall include a limited examination of WMMSC’s financial statements), nothing came to such firm’s attention that indicated that WMMSC was not in compliance with the terms of this Agreement, except for (a) such exceptions as such firm believes to be immaterial, and (b) such other exceptions as are set forth in such statement. In addition each Servicer and the Master addition, such Servicer shall disclose to such firm all significant deficiencies relating to such Servicer’s or Master Servicer’s, as applicable, compliance with the minimum servicing standards set forth in this Agreement. In rendering such statement, such firm may rely, as to matters relating to direct servicing of mortgage loans by Subservicers, upon comparable statements for examinations conducted substantially in compliance with the Uniform Single Attestation Program for Mortgage Bankers or the Audit Guide for HUD Approved Title II Approved Mortgagees and Loan Correspondent Programs (rendered within one year of such statement) of independent public accountants with respect to the related Subservicer. Copies of such statement shall be provided by the Trust Administrator Trustee to any Certificateholder upon request at the Master Servicer’s or the related Servicer’s expense, provided such statement is delivered by the Master Servicer or such Servicer to the Trust AdministratorTrustee. The initial statement required pursuant to this Section 3.18 shall be delivered to the Trustee and the Depositor by each Servicer no later than March 15, 2005.

Annual Independent Public Accountants' Servicing Statement; Financial Statements. Not later than the earlier of (a) March 15 of each calendar year (other than the calendar year during which the Closing Date occurs) or (b) with respect to any calendar year during which the Depositor’s annual report on Form 10-K is required to be filed in accordance with the Exchange Act and the rules and regulations of the Commission, 15 calendar days before each the date on which the Depositor’s annual report on Form 10-K is required to be filed in accordance with the Exchange Act and the rules and regulations of the Commission (or or, in each case, if such day is not a Business Day, the immediately preceding Business Day), the Master Servicer and each Servicer at its expense shall cause a nationally or regionally recognized firm of independent public accountants (who may also render other services to such Master Servicer or Servicer, any Seller or any affiliate thereof) which is a member of the American Institute of Certified Public Accountants to furnish a statement to the Trust Administrator, Administrator and the Depositor and the Certificate Insurer and each Servicer, other than WMMSC, shall similarly furnish such a statement to the Master Servicer to the effect that (i) with respect to the Master Servicer and each Servicer other than WMMSC, such firm has examined certain documents and records relating to the servicing of mortgage loans which the Master Servicer or such Servicer is servicing, which may include the related Mortgage Loans or similar mortgage loans, and that, on the basis of such examination, conducted substantially in compliance with the Uniform Single Attestation Program for Mortgage Bankers or the Audit Guide for HUD Approved Title II Approved Mortgagees and Loan Correspondent Programs, nothing has come to their attention which would indicate that such servicing has not been conducted in compliance with Accepted Servicing Practices, except for (a) such exceptions as such firm shall believe to be immaterial, and (b) such other exceptions as shall be set forth in such statement and (ii) with respect to WMMSC as servicer of the WMMSC Serviced Mortgage Loans, in connection with the firm’s examination of the financial statements as of the previous December 31 of WMMSC’s parent corporation (which shall include a limited examination of WMMSC’s financial statements), nothing came to such firm’s attention that indicated that WMMSC was not in compliance with the terms of this Agreement, except for (a) such exceptions as such firm believes to be immaterial, and (b) such other exceptions as are set forth in such statement. In addition each Servicer and the Master Servicer shall disclose to such firm all significant deficiencies relating to such Servicer’s or Master Servicer’s, as applicable, compliance with the minimum servicing standards set forth in this Agreement. In rendering such statement, such firm may rely, as to matters relating to direct servicing of mortgage loans by Subservicers, upon comparable statements for examinations conducted substantially in compliance with the Uniform Single Attestation Program for Mortgage Bankers or the Audit Guide for HUD Approved Title II Approved Mortgagees and Loan Correspondent Programs (rendered within one year of such statement) of independent public accountants with respect to the related Subservicer. Copies of such statement shall be provided by the Trust Administrator to any Certificateholder upon request at the Master Servicer’s or the related Servicer’s expense, provided such statement is delivered by the Master Servicer or such Servicer to the Trust Administrator.

Annual Independent Public Accountants' Servicing Statement; Financial Statements. Not later than the earlier of (a) March 15 7th of each calendar year (other than the calendar year during which the Closing Date occurs) or (b) with respect to any calendar year during which the Depositor’s annual report on Form 10-K is required to be filed in accordance with the Exchange Act and the rules and regulations of the Commission, 15 calendar days before each the date on which the Depositor’s annual report on Form 10-K is required to be filed in accordance with the Exchange Act and the rules and regulations of the Commission (or or, in each case, if such day is not a Business Day, the immediately preceding Business Day), the Master Servicer and each Servicer Servicer, at its expense expense, shall cause a nationally or regionally recognized firm of independent public accountants (who may also render other services to such Master Servicer or any Servicer, any the Seller or any affiliate thereof) which is a member of the American Institute of Certified Public Accountants to furnish a statement to the Trust Administrator, Trustee and the Depositor and the Certificate Insurer and each Servicer, other than WMMSC, shall similarly furnish such a statement to the Master Servicer to the effect that (i) with respect to the Master Servicer and each Servicer other than WMMSCsuch Servicer, such firm has examined certain documents and records relating to the servicing of residential mortgage loans which the Master Servicer or such Servicer is servicing, which may include the related Mortgage Loans or similar mortgage loans, and that, on the basis of such examination, conducted substantially in compliance with the Uniform Single Attestation Program for Mortgage Bankers or the Audit Guide for HUD Approved Title II Approved Mortgagees and Loan Correspondent Programs, nothing has come to their attention which would indicate that such servicing has not been conducted in compliance with Accepted Servicing Practices, except for (a) such exceptions as such firm shall believe to be immaterial, and (b) such other exceptions as shall be set forth in such statement and (ii) with respect to WMMSC as servicer of the WMMSC Serviced Mortgage Loans, in connection with the firm’s examination of the financial statements as of the previous December 31 of WMMSC’s parent corporation (which shall include a limited examination of WMMSC’s financial statements), nothing came to such firm’s attention that indicated that WMMSC was not in compliance with the terms of this Agreement, except for (a) such exceptions as such firm believes to be immaterial, and (b) such other exceptions as are set forth in such statement. In addition each Servicer and the Master addition, such Servicer shall disclose to such firm all significant deficiencies relating to such Servicer’s or Master Servicer’s, as applicable, compliance with the minimum servicing standards set forth in this Agreement. In rendering such statement, such firm may rely, as to matters relating to direct servicing of mortgage loans by Subservicers, upon comparable statements for examinations conducted substantially in compliance with the Uniform Single Attestation Program for Mortgage Bankers or the Audit Guide for HUD Approved Title II Approved Mortgagees and Loan Correspondent Programs (rendered within one year of such statement) of independent public accountants with respect to the related Subservicer. Copies of such statement shall be provided by the Trust Administrator Trustee to any Certificateholder upon request at the Master Servicer’s or the related Servicer’s expense, provided such statement is delivered by the Master Servicer or such Servicer to the Trust AdministratorTrustee. The initial statement required pursuant to this Section 3.18 shall be delivered to the Trustee and the Depositor by each Servicer on or before March 1, 2004.

Annual Independent Public Accountants' Servicing Statement; Financial Statements. Not later than the earlier of (a) March 15 15th of each calendar year (other than the calendar year during which the Closing Date occurs) or (b) with respect to any calendar year during which the Depositor’s annual report on Form 10-K is required to be filed in accordance with the Exchange Act and the rules and regulations of the Commission, 15 calendar days before each the date on which the Depositor’s annual report on Form 10-K is required to be filed in accordance with the Exchange Act and the rules and regulations of the Commission (or or, in each case, if such day is not a Business Day, the immediately preceding Business Day), the Master Servicer and each Servicer Servicer, at its expense expense, shall cause a nationally or regionally recognized firm of independent public accountants (who may also render other services to such Master Servicer or any Servicer, any the Seller or any affiliate thereof) which is a member of the American Institute of Certified Public Accountants to furnish a statement to (A) in the Trust Administrator, the Depositor and the Certificate Insurer and case of each Servicer, other than WMMSCWFBNA, to the Depositor and the Trustee and (B) in the case of WFBNA, to the Trustee, who shall similarly furnish subsequently deliver such a statement to the Master Servicer Depositor, to the effect that (i) with respect to the Master such Servicer and each Servicer other than WMMSC, such firm has examined certain documents and records relating to the servicing of residential mortgage loans which the Master Servicer or such Servicer is servicing, which may include the related Mortgage Loans or similar mortgage loans, and that, on the basis of such examination, conducted substantially in compliance with the Uniform Single Attestation Program for Mortgage Bankers or the Audit Guide for HUD Approved Title II Approved Mortgagees and Loan Correspondent Programs, nothing has come to their attention which would indicate that such servicing has not been conducted in compliance with Accepted Servicing Practices, except for (a) such exceptions as such firm shall believe to be immaterial, and (b) such other exceptions as shall be set forth in such statement and (ii) with respect to WMMSC as servicer of the WMMSC Serviced Mortgage Loans, in connection with the firm’s examination of the financial statements as of the previous December 31 of WMMSC’s parent corporation (which shall include a limited examination of WMMSC’s financial statements), nothing came to such firm’s attention that indicated that WMMSC was not in compliance with the terms of this Agreement, except for (a) such exceptions as such firm believes to be immaterial, and (b) such other exceptions as are set forth in such statement. In addition each Servicer and the Master addition, such Servicer shall disclose to such firm all significant deficiencies relating to such Servicer’s or Master Servicer’s, as applicable, compliance with the minimum servicing standards set forth in this Agreement. In rendering such statement, such firm may rely, as to matters relating to direct servicing of mortgage loans by Subservicers, upon comparable statements for examinations conducted substantially in compliance with the Uniform Single Attestation Program for Mortgage Bankers or the Audit Guide for HUD Approved Title II Approved Mortgagees and Loan Correspondent Programs (rendered within one year of such statement) of independent public accountants with respect to the related Subservicer. Copies of such statement shall be provided by the Trust Administrator Trustee to any Certificateholder upon request at the Master Servicer’s or the related Servicer’s expense, provided such statement is delivered by the Master Servicer or such Servicer to the Trust AdministratorTrustee. The initial statement required pursuant to this Section 3.18 shall be delivered to the Trustee and the Depositor by each Servicer no later than March 15, 2006.

Annual Independent Public Accountants' Servicing Statement; Financial Statements. Not later than the earlier of (a) March 15 of each calendar year (other than the calendar year during which the Closing Date occurs) or (b) with respect to any calendar year during which the Depositor’s annual report on Form 10-K is required to be filed in accordance with the Exchange Act and the rules and regulations of the Commission, 15 calendar days before each the date on which the Depositor’s annual report on Form 10-K is required to be filed in accordance with the Exchange Act and the rules and regulations of the Commission (or or, in each case, if such day is not a Business Day, the immediately preceding Business Day), the Master Servicer and each the Servicer at its expense shall cause a nationally or regionally recognized firm of independent public accountants (who may also render other services to such Master Servicer or Servicer, any Seller or any affiliate thereof) which is a member of the American Institute of Certified Public Accountants to furnish a statement to the Trust Administrator, Administrator and the Depositor and the Certificate Insurer and each Servicer, other than WMMSC, shall similarly furnish such a statement to the Master Servicer to the effect that (i) with respect to the Master Servicer and each Servicer other than WMMSCServicer, such firm has examined certain documents and records relating to the servicing of mortgage loans which the Master Servicer or such Servicer is servicing, which may include the related Mortgage Loans or similar mortgage loans, and that, on the basis of such examination, conducted substantially in compliance with the Uniform Single Attestation Program for Mortgage Bankers or the Audit Guide for HUD Approved Title II Approved Mortgagees and Loan Correspondent Programs, nothing has come to their attention which would indicate that such servicing has not been conducted in compliance with Accepted Servicing Practices, except for (a) such exceptions as such firm shall believe to be immaterial, and (b) such other exceptions as shall be set forth in such statement and (ii) with respect to WMMSC as servicer of the WMMSC Serviced Mortgage Loans, in connection with the firm’s examination of the financial statements as of the previous December 31 of WMMSC’s parent corporation (which shall include a limited examination of WMMSC’s financial statements), nothing came to such firm’s attention that indicated that WMMSC was not in compliance with the terms of this Agreement, except for (a) such exceptions as such firm believes to be immaterial, and (b) such other exceptions as are set forth in such statement. In addition each addition, the Servicer and the Master Servicer shall disclose to such firm all significant deficiencies relating to such the Servicer’s or Master Servicer’s, as applicable, compliance with the minimum servicing standards set forth in this Agreement. In rendering such statement, such firm may rely, as to matters relating to direct servicing of mortgage loans by Subservicers, upon comparable statements for examinations conducted substantially in compliance with the Uniform Single Attestation Program for Mortgage Bankers or the Audit Guide for HUD Approved Title II Approved Mortgagees and Loan Correspondent Programs (rendered within one year of such statement) of independent public accountants with respect to the related Subservicer. Copies of such statement shall be provided by the Trust Administrator to any Certificateholder upon request at the Master Servicer’s or the related Servicer’s expense, provided such statement is delivered by the Master Servicer or such the Servicer to the Trust Administrator.

Annual Independent Public Accountants' Servicing Statement; Financial Statements. Not later than the earlier of (a) March 15 15th of each calendar year (other than the calendar year during which the Closing Date occurs) or (b) with respect to any calendar year during which the Depositor’s annual report on Form 10-K is required to be filed in accordance with the Exchange Act and the rules and regulations of the Commission, 15 calendar days before each the date on which the Depositor’s annual report on Form 10-K is required to be filed in accordance with the Exchange Act and the rules and regulations of the Commission (or or, in each case, if such day is not a Business Day, the immediately preceding Business Day), the Master Servicer and each Servicer Servicer, at its expense expense, shall cause a nationally or regionally recognized firm of independent public accountants (who may also render other services to such Master Servicer or any Servicer, any the Seller or any affiliate thereof) which is a member of the American Institute of Certified Public Accountants to furnish a statement to the Trust AdministratorTrustee, the Depositor and the Certificate Insurer and each Servicer, other than WMMSC, shall similarly furnish such a statement to the Master Servicer Depositor to the effect that (i) with respect to the Master Servicer and each Servicer other than WMMSCsuch Servicer, such firm has examined certain documents and records relating to the servicing of residential mortgage loans which the Master Servicer or such Servicer is servicing, which may include the related Mortgage Loans or similar mortgage loans, and that, on the basis of such examination, conducted substantially in compliance with the Uniform Single Attestation Program for Mortgage Bankers or the Audit Guide for HUD Approved Title II Approved Mortgagees and Loan Correspondent Programs, nothing has come to their attention which would indicate that such servicing has not been conducted in compliance with Accepted Servicing Practices, except for (a) such exceptions as such firm shall believe to be immaterial, and (b) such other exceptions as shall be set forth in such statement and (ii) with respect to WMMSC as servicer of the WMMSC Serviced Mortgage Loans, in connection with the firm’s examination of the financial statements as of the previous December 31 of WMMSC’s parent corporation (which shall include a limited examination of WMMSC’s financial statements), nothing came to such firm’s attention that indicated that WMMSC was not in compliance with the terms of this Agreement, except for (a) such exceptions as such firm believes to be immaterial, and (b) such other exceptions as are set forth in such statement. In addition each Servicer and the Master addition, such Servicer shall disclose to such firm all significant deficiencies relating to such Servicer’s or Master Servicer’s, as applicable, compliance with the minimum servicing standards set forth in this Agreement. In rendering such statement, such firm may rely, as to matters relating to direct servicing of mortgage loans by Subservicers, upon comparable statements for examinations conducted substantially in compliance with the Uniform Single Attestation Program for Mortgage Bankers or the Audit Guide for HUD Approved Title II Approved Mortgagees and Loan Correspondent Programs (rendered within one year of such statement) of independent public accountants with respect to the related Subservicer. Copies of such statement shall be provided by the Trust Administrator Trustee to any Certificateholder upon request at the Master Servicer’s or the related Servicer’s expense, provided such statement is delivered by the Master Servicer or such Servicer to the Trust AdministratorTrustee. The initial statement required pursuant to this Section 3.18 shall be delivered to the Trustee and the Depositor by each Servicer no later than March 15, 2004.

Annual Independent Public Accountants' Servicing Statement; Financial Statements. Not later than the earlier of (a) March 15 15th of each calendar year (other than the calendar year during which the Closing Date occurs) or (b) with respect to any calendar year during which the Depositor’s annual report on Form 10-K is required to be filed in accordance with the Exchange Act and the rules and regulations of the Commission, 15 calendar days before each the date on which the Depositor’s annual report on Form 10-K is required to be filed in accordance with the Exchange Act and the rules and regulations of the Commission (or or, in each case, if such day is not a Business Day, the immediately preceding Business Day), each Servicer and the Master Servicer and each (in the event that the Master Servicer is directly servicing any of the Designated Mortgage Loans, in such capacity, the “Successor Designated Servicer”), at its expense expense, shall cause a nationally or regionally recognized firm of independent public accountants (who may also render other services to such any Servicer, the Seller, the Master Servicer or Servicer, any Seller or any affiliate thereof) which is a member of the American Institute of Certified Public Accountants to furnish a statement (A) in the case of each Servicer, other than WFBNA, to the Trust AdministratorDepositor and the Trustee and (B) in the case of WFBNA, to the Trustee, who shall subsequently deliver such statement to the Depositor and the Certificate Insurer and each ServicerInsurer, other than WMMSC, shall similarly furnish such a statement to the Master Servicer to the effect that (i) with respect to the Master such Servicer and each Servicer other than WMMSCthe Successor Designated Servicer, if applicable, such firm has examined certain documents and records relating to the servicing of residential mortgage loans which the Master such Servicer or such the Successor Designated Servicer is servicing, which may include the related Mortgage Loans or similar mortgage loans, and that, on the basis of such examination, conducted substantially in compliance with the Uniform Single Attestation Program for Mortgage Bankers or the Audit Guide for HUD Approved Title II Approved Mortgagees and Loan Correspondent Programs, nothing has come to their attention which would indicate that such servicing has not been conducted in compliance with Accepted Servicing Practices, except for (a) such exceptions as such firm shall believe to be immaterial, and (b) such other exceptions as shall be set forth in such statement and (ii) with respect to WMMSC as servicer of the WMMSC Serviced Mortgage Loans, in connection with the firm’s examination of the financial statements as of the previous December 31 of WMMSC’s parent corporation (which shall include a limited examination of WMMSC’s financial statements), nothing came to such firm’s attention that indicated that WMMSC was not in compliance with the terms of this Agreement, except for (a) such exceptions as such firm believes to be immaterial, and (b) such other exceptions as are set forth in such statement. In addition each addition, such Servicer and the Master Successor Designated Servicer shall disclose to such firm all significant deficiencies relating to such Servicer’s or Master the Successor Designated Servicer’s, as applicable, compliance with the minimum servicing standards set forth in this Agreement. In rendering such statement, such firm may rely, as to matters relating to direct servicing of mortgage loans by Subservicers, upon comparable statements for examinations conducted substantially in compliance with the Uniform Single Attestation Program for Mortgage Bankers or the Audit Guide for HUD Approved Title II Approved Mortgagees and Loan Correspondent Programs (rendered within one year of such statement) of independent public accountants with respect to the related Subservicer. Copies of such statement shall be provided by the Trust Administrator Trustee to any Certificateholder upon request at the Master related Servicer’s or the related Successor Designated Servicer’s expense, provided such statement is delivered by the Master such Servicer or such Servicer the Successor Designated Servicer, as applicable, to the Trust AdministratorTrustee. The initial statement required pursuant to this Section 3.18 shall be delivered to the Trustee and the Depositor by each Servicer and the Successor Designated Servicer, if applicable, no later than March 15, 2005.

Annual Independent Public Accountants' Servicing Statement; Financial Statements. Not later than the earlier of (a) March 15 of each calendar year (other than the calendar year during which the Closing Date occurs) or (b) with respect to any calendar year during which the Depositor’s annual report on Form 10-K is required to be filed in accordance with the Exchange Act and the rules and regulations of the Commission, 15 calendar days before each date on which the Depositor’s annual report on Form 10-K is required to be filed in accordance with the Exchange Act and the rules and regulations of the Commission (or if such day is not a Business Day, the immediately preceding Business Day), the Master Servicer and each Servicer (other than WMMSC) at its expense shall cause a nationally or regionally recognized firm of independent public accountants (who may also render other services to such Master Servicer or Servicer, any Seller or any affiliate thereof) which is a member of the American Institute of Certified Public Accountants to furnish a statement to the Trust Administrator, the Depositor Administrator and the Certificate Insurer Depositor, and each Servicer, Servicer (other than WMMSC, ) shall similarly furnish such a statement to the Master Servicer to the effect that (i) with respect to the Master Servicer and each Servicer other than WMMSC, such firm has examined certain documents and records relating to the master servicing and servicing of mortgage loans which the Master Servicer or such Servicer is master servicing or servicing, as applicable, which may include the related Mortgage Loans or similar mortgage loans, and that, on the basis of such examination, conducted substantially in compliance with the Uniform Single Attestation Program for Mortgage Bankers or the Audit Guide for HUD Approved Title II Approved Mortgagees and Loan Correspondent Programs, nothing has come to their attention which would indicate that such master servicing or servicing, as applicable, has not been conducted in compliance with Accepted Servicing Practices, except for (a) such exceptions as such firm shall believe to be immaterial, and (b) such other exceptions as shall be set forth in such statement and (ii) with respect to WMMSC as servicer of the WMMSC Serviced Mortgage Loans, in connection with the firm’s examination of the financial statements as of the previous December 31 of WMMSC’s parent corporation (which shall include a limited examination of WMMSC’s financial statements), nothing came to such firm’s attention that indicated that WMMSC was not in compliance with the terms of this Agreement, except for (a) such exceptions as such firm believes to be immaterial, and (b) such other exceptions as are set forth in such statement. In addition each Servicer and the Master Servicer shall disclose to such firm all significant deficiencies relating to such Servicer’s or Master Servicer’s, as applicable, compliance with the minimum master servicing standards or servicing standards, as applicable, set forth in this Agreement. In rendering such statement, such firm may rely, as to matters relating to direct servicing of mortgage loans by Subservicers, upon comparable statements for examinations conducted substantially in compliance with the Uniform Single Attestation Program for Mortgage Bankers or the Audit Guide for HUD Approved Title II Approved Mortgagees and Loan Correspondent Programs (rendered within one year of such statement) of independent public accountants with respect to the related Subservicer. Not later than the earlier of (a) March 15 of each calendar year (other than the calendar year during which the Closing Date occurs) or (b) with respect to any calendar year during which the Depositor’s annual report on Form 10-K is required to be filed in accordance with the Exchange Act and the rules and regulations of the Commission, 15 calendar days before each date on which the Depositor’s annual report on Form 10-K is required to be filed in accordance with the Exchange Act and the rules and regulations of the Commission (or if such day is not a Business Day, the immediately preceding Business Day), WMMSC, at its expense, shall furnish to the Trust Administrator a copy of a report delivered to WMMSC by a firm of independent public accountants (who may also render other services to WMMSC or any affiliate thereof) to the effect that, on the basis of an examination conducted by such firm in accordance with standards established by the American Institute of Certified Public Accountants, WMMSC has complied with certain minimum residential mortgage loan servicing standards in its role as master servicer with respect to the servicing of residential mortgage loans (including the WMMSC Serviced Mortgage Loans) during the most recently completed fiscal year. In rendering its report such firm may rely, (a) as to matters relating to the Certificates, upon a statistical sampling of series of mortgage-backed certificates which may include the Certificates and (b) as to matters relating to the direct servicing of residential mortgage loans by subservicers, upon comparable reports of firms of independent certified public accountants rendered on the basis of examinations conducted in accordance with the same standards (rendered within one year of such report) with respect to those subservicers. In addition, WMMSC shall disclose to such firm all significant deficiencies relating to WMMSC’s compliance with the minimum residential mortgage loan servicing standards referred to in the preceding sentence. Copies of such statement statements shall be provided by the Trust Administrator to any Certificateholder upon request at the Master Servicer’s or the related Servicer’s expense, provided such statement is delivered by the Master Servicer or such Servicer to the Trust Administrator.

Annual Independent Public Accountants' Servicing Statement; Financial Statements. Not later than the earlier of (a) March 15 of each calendar year (other than the calendar year during which the Closing Date occurs) or (b) with respect to any calendar year during which the Depositor’s 's annual report on Form 10-K is required to be filed in accordance with the Exchange Act and the rules and regulations of the Commission, 15 calendar days before each the date on which the Depositor’s 's annual report on Form 10-K is required to be filed in accordance with the Exchange Act and the rules and regulations of the Commission (or or, in each case, if such day is not a Business Day, the immediately preceding Business Day), the Master Servicer and each Servicer at its expense shall cause a nationally or regionally recognized firm of independent public accountants (who may also render other services to such Master Servicer or the Servicer, any the Seller or any affiliate thereof) which is a member of the American Institute of Certified Public Accountants to furnish a statement to the Trust Administrator, Trustee and the Depositor and the Certificate Insurer and each Servicer, other than WMMSC, shall similarly furnish such a statement to the Master Servicer to the effect that (i) with respect to the Master Servicer and each Servicer other than WMMSC, such firm has examined certain documents and records relating to the servicing of mortgage loans which the Master Servicer or such Servicer is servicing, which may include the related Mortgage Loans or similar mortgage loans, and that, on the basis of such examination, conducted substantially in compliance with the Uniform Single Attestation Program for Mortgage Bankers or the Audit Guide for HUD Approved Title II Approved Mortgagees and Loan Correspondent Programs, nothing has come to their attention which would indicate that such servicing has not been conducted in compliance with Accepted Servicing Practices, except for (a) such exceptions as such firm shall believe to be immaterial, and (b) such other exceptions as shall be set forth in such statement and (ii) with respect to WMMSC as servicer of the WMMSC Serviced Mortgage Loans, in connection with the firm’s examination of the financial statements as of the previous December 31 of WMMSC’s parent corporation (which shall include a limited examination of WMMSC’s financial statements), nothing came to such firm’s attention that indicated that WMMSC was not in compliance with the terms of this Agreement, except for (a) such exceptions as such firm believes to be immaterial, and (b) such other exceptions as are set forth in such statement. In addition each Servicer and addition, the Master Servicer shall disclose to such firm all significant deficiencies relating to such the Servicer’s or Master Servicer’s, as applicable, 's compliance with the minimum servicing standards set forth in this Agreement. In rendering such statement, such firm may rely, as to matters relating to direct servicing of mortgage loans by Subservicers, upon comparable statements for examinations conducted substantially in compliance with the Uniform Single Attestation Program for Mortgage Bankers or the Audit Guide for HUD Approved Title II Approved Mortgagees and Loan Correspondent Programs (rendered within one year of such statement) of independent public accountants with respect to the related Subservicer. Copies of such statement shall be provided by the Trust Administrator Trustee to any Certificateholder upon request at the Master Servicer’s or the related Servicer’s 's expense, provided such statement is delivered by the Master Servicer or such Servicer to the Trust AdministratorTrustee.

Annual Independent Public Accountants' Servicing Statement; Financial Statements. Not later than the earlier of (a) March 15 of each calendar year (other than the calendar year during which the Closing Date occurs) or (b) with respect to any calendar year during which the Depositor’s annual report on Form 10-K is required to be filed in accordance with the Exchange Act and the rules and regulations of the Commission, 15 calendar days before each date on which the Depositor’s annual report on Form 10-K is required to be filed in accordance with the Exchange Act and the rules and regulations of the Commission (or if such day is not a Business Day, the immediately preceding Business Day), the Master Servicer and each Servicer (other than WMMSC) at its expense shall cause a nationally or regionally recognized firm of independent public accountants (who may also render other services to such Master Servicer or Servicer, any Seller or any affiliate thereof) which is a member of the American Institute of Certified Public Accountants to furnish a statement to the Trust Administrator, the Depositor Administrator and the Certificate Insurer Depositor, and each Servicer, Servicer (other than WMMSC, ) shall similarly furnish such a statement to the Master Servicer to the effect that (i) with respect to the Master Servicer and each Servicer other than WMMSC, such firm has examined certain documents and records relating to the servicing of mortgage loans which the Master Servicer or such Servicer is servicing, which may include the related Mortgage Loans or similar mortgage loans, and that, on the basis of such examination, conducted substantially in compliance with the Uniform Single Attestation Program for Mortgage Bankers or the Audit Guide for HUD Approved Title II Approved Mortgagees and Loan Correspondent Programs, nothing has come to their attention which would indicate that such servicing has not been conducted in compliance with Accepted Servicing Practices, except for (a) such exceptions as such firm shall believe to be immaterial, and (b) such other exceptions as shall be set forth in such statement and (ii) with respect to WMMSC as servicer of the WMMSC Serviced Mortgage Loans, in connection with the firm’s examination of the financial statements as of the previous December 31 of WMMSC’s parent corporation (which shall include a limited examination of WMMSC’s financial statements), nothing came to such firm’s attention that indicated that WMMSC was not in compliance with the terms of this Agreement, except for (a) such exceptions as such firm believes to be immaterial, and (b) such other exceptions as are set forth in such statement. In addition each Servicer and the Master Servicer shall disclose to such firm all significant deficiencies relating to such Servicer’s or Master Servicer’s, as applicable, compliance with the minimum servicing standards set forth in this Agreement. In rendering such statement, such firm may rely, as to matters relating to direct servicing of mortgage loans by Subservicers, upon comparable statements for examinations conducted substantially in compliance with the Uniform Single Attestation Program for Mortgage Bankers or the Audit Guide for HUD Approved Title II Approved Mortgagees and Loan Correspondent Programs (rendered within one year of such statement) of independent public accountants with respect to the related Subservicer. Not later than the earlier of (a) March 15 of each calendar year (other than the calendar year during which the Closing Date occurs) or (b) with respect to any calendar year during which the Depositor’s annual report on Form 10-K is required to be filed in accordance with the Exchange Act and the rules and regulations of the Commission, 15 calendar days before each date on which the Depositor’s annual report on Form 10-K is required to be filed in accordance with the Exchange Act and the rules and regulations of the Commission (or if such day is not a Business Day, the immediately preceding Business Day), WMMSC, at its expense, shall furnish to the Trust Administrator a copy of a report delivered to WMMSC by a firm of independent public accountants (who may also render other services to WMMSC or any affiliate thereof) to the effect that, on the basis of an examination conducted by such firm in accordance with standards established by the American Institute of Certified Public Accountants, WMMSC has complied with certain minimum residential mortgage loan servicing standards in its role as master servicer with respect to the servicing of residential mortgage loans (including the WMMSC Serviced Mortgage Loans) during the most recently completed fiscal year. In rendering its report such firm may rely, (a) as to matters relating to the Certificates, upon a statistical sampling of series of mortgage-backed certificates which may include the Certificates and (b) as to matters relating to the direct servicing of residential mortgage loans by subservicers, upon comparable reports of firms of independent certified public accountants rendered on the basis of examinations conducted in accordance with the same standards (rendered within one year of such report) with respect to those subservicers. In addition, WMMSC shall disclose to such firm all significant deficiencies relating to WMMSC’s compliance with the minimum residential mortgage loan servicing standards referred to in the preceding sentence. Copies of such statement statements shall be provided by the Trust Administrator to any Certificateholder upon request at the Master Servicer’s or the related Servicer’s expense, provided such statement is delivered by the Master Servicer or such Servicer to the Trust Administrator.

Annual Independent Public Accountants' Servicing Statement; Financial Statements. Not later than the earlier of (a) March 15 15th of each calendar year (other than the calendar year during which the Closing Date occurs) or (b) with respect to any calendar year during which the Depositor’s annual report on Form 10-K is required to be filed in accordance with the Exchange Act and the rules and regulations of the Commission, 15 calendar days before each the date on which the Depositor’s annual report on Form 10-K is required to be filed in accordance with the Exchange Act and the rules and regulations of the Commission (or or, in each case, if such day is not a Business Day, the immediately preceding Business Day), the Servicer and the Master Servicer and each (in the event that the Master Servicer is directly servicing any of the Designated Mortgage Loans, in such capacity, the “Successor Designated Servicer”), at its expense expense, shall cause a nationally or regionally recognized firm of independent public accountants (who may also render other services to such the Servicer, the Seller, the Master Servicer or Servicer, any Seller or any affiliate thereof) which is a member of the American Institute of Certified Public Accountants to furnish a statement (A) to the Trust AdministratorTrustee, the Depositor and the Certificate Insurer and each Servicer, other than WMMSC, who shall similarly furnish subsequently deliver such a statement to the Master Servicer Depositor, to the effect that (i) with respect to the Master Servicer and each Servicer other than WMMSCthe Successor Designated Servicer, if applicable, such firm has examined certain documents and records relating to the servicing of residential mortgage loans which the Master Servicer or such the Successor Designated Servicer is servicing, which may include the related Mortgage Loans or similar mortgage loans, and that, on the basis of such examination, conducted substantially in compliance with the Uniform Single Attestation Program for Mortgage Bankers or the Audit Guide for HUD Approved Title II Approved Mortgagees and Loan Correspondent Programs, nothing has come to their attention which would indicate that such servicing has not been conducted in compliance with Accepted Servicing Practices, except for (a) such exceptions as such firm shall believe to be immaterial, and (b) such other exceptions as shall be set forth in such statement and (ii) with respect to WMMSC as servicer of the WMMSC Serviced Mortgage Loans, in connection with the firm’s examination of the financial statements as of the previous December 31 of WMMSC’s parent corporation (which shall include a limited examination of WMMSC’s financial statements), nothing came to such firm’s attention that indicated that WMMSC was not in compliance with the terms of this Agreement, except for (a) such exceptions as such firm believes to be immaterial, and (b) such other exceptions as are set forth in such statement. In addition each addition, the Servicer and the Master Successor Designated Servicer shall disclose to such firm all significant deficiencies relating to such the Servicer’s or Master the Successor Designated Servicer’s, as applicable, compliance with the minimum servicing standards set forth in this Agreement. In rendering such statement, such firm may rely, as to matters relating to direct servicing of mortgage loans by Subservicers, upon comparable statements for examinations conducted substantially in compliance with the Uniform Single Attestation Program for Mortgage Bankers or the Audit Guide for HUD Approved Title II Approved Mortgagees and Loan Correspondent Programs (rendered within one year of such statement) of independent public accountants with respect to the related Subservicer. Copies of such statement shall be provided by the Trust Administrator Trustee to any Certificateholder upon request at the Master Servicer’s or the related Successor Designated Servicer’s expense, provided such statement is delivered by the Master Servicer or such Servicer the Successor Designated Servicer, as applicable, to the Trust AdministratorTrustee. The initial statement required pursuant to this Section 3.18 shall be delivered to the Trustee and the Depositor by the Servicer and the Successor Designated Servicer, if applicable, no later than March 15, 2005.

Annual Independent Public Accountants' Servicing Statement; Financial Statements. Not later than the earlier of (a) March 15 7th of each calendar year (other than the calendar year during which the Closing Date occurs) or (b) with respect to any calendar year during which the Depositor’s annual report on Form 10-K is required to be filed in accordance with the Exchange Act and the rules and regulations of the Commission, 15 calendar days before each the date on which the Depositor’s annual report on Form 10-K is required to be filed in accordance with the Exchange Act and the rules and regulations of the Commission (or or, in each case, if such day is not a Business Day, the immediately preceding Business Day), the Master Servicer and each Servicer Servicer, at its expense expense, shall cause a nationally or regionally recognized firm of independent public accountants (who may also render other services to such Master Servicer or the Servicer, any the Seller or any affiliate thereof) which is a member of the American Institute of Certified Public Accountants to furnish a statement to the Trust AdministratorTrustee, the Depositor and the Certificate Insurer and each Servicer, other than WMMSC, shall similarly furnish such a statement to the Master Servicer Depositor to the effect that (i) with respect to the Master Servicer and each Servicer other than WMMSCServicer, such firm has examined certain documents and records relating to the servicing of residential mortgage loans which the Master Servicer or such Servicer is servicing, which may include the related Mortgage Loans or similar mortgage loans, and that, on the basis of such examination, conducted substantially in compliance with the Uniform Single Attestation Program for Mortgage Bankers or the Audit Guide for HUD Approved Title II Approved Mortgagees and Loan Correspondent Programs, nothing has come to their attention which would indicate that such servicing has not been conducted in compliance with Accepted Servicing Practices, except for (a) such exceptions as such firm shall believe to be immaterial, and (b) such other exceptions as shall be set forth in such statement and (ii) with respect to WMMSC as servicer of the WMMSC Serviced Mortgage Loans, in connection with the firm’s examination of the financial statements as of the previous December 31 of WMMSC’s parent corporation (which shall include a limited examination of WMMSC’s financial statements), nothing came to such firm’s attention that indicated that WMMSC was not in compliance with the terms of this Agreement, except for (a) such exceptions as such firm believes to be immaterial, and (b) such other exceptions as are set forth in such statement. In addition each Servicer and addition, the Master Servicer shall disclose to such firm all significant deficiencies relating to such the Servicer’s or Master Servicer’s, as applicable, compliance with the minimum servicing standards set forth in this Agreement. In rendering such statement, such firm may rely, as to matters relating to direct servicing of mortgage loans by Subservicers, upon comparable statements for examinations conducted substantially in compliance with the Uniform Single Attestation Program for Mortgage Bankers or the Audit Guide for HUD Approved Title II Approved Mortgagees and Loan Correspondent Programs (rendered within one year of such statement) of independent public accountants with respect to the related Subservicer. Copies of such statement shall be provided by the Trust Administrator Trustee to any Certificateholder upon request at the Master Servicer’s or the related Servicer’s expense, provided such statement is delivered by the Master Servicer or such Servicer to the Trust AdministratorTrustee. The initial statement required pursuant to this Section 3.18 shall be delivered to the Trustee and the Depositor by the Servicer on or before March 1, 2004.

Annual Independent Public Accountants' Servicing Statement; Financial Statements. Not later than the earlier of (a) March 15 15th of each calendar year (other than the calendar year during which the Closing Date occurs) or (b) with respect to any calendar year during which the Depositor’s annual report on Form 10-K is required to be filed in accordance with the Exchange Act and the rules and regulations of the Commission, 15 calendar days before each the date on which the Depositor’s annual report on Form 10-K is required to be filed in accordance with the Exchange Act and the rules and regulations of the Commission (or or, in each case, if such day is not a Business Day, the immediately preceding Business Day), each Servicer and the Master Servicer and each (in the event that the Master Servicer is directly servicing any of the Designated Mortgage Loans, in such capacity, the “Successor Designated Servicer”), at its expense expense, shall cause a nationally or regionally recognized firm of independent public accountants (who may also render other services to such any Servicer, the Seller, the Master Servicer or Servicer, any Seller or any affiliate thereof) which is a member of the American Institute of Certified Public Accountants to furnish a statement to (A) in the Trust Administrator, the Depositor and the Certificate Insurer and case of each Servicer, other than WMMSCWFBNA, to the Depositor and the Trustee and (B) in the case of WFBNA, to the Trustee, who shall similarly furnish subsequently deliver such a statement to the Master Servicer Depositor, to the effect that (i) with respect to the Master such Servicer and each Servicer other than WMMSCthe Successor Designated Servicer, if applicable, such firm has examined certain documents and records relating to the servicing of residential mortgage loans which the Master such Servicer or such the Successor Designated Servicer is servicing, which may include the related Mortgage Loans or similar mortgage loans, and that, on the basis of such examination, conducted substantially in compliance with the Uniform Single Attestation Program for Mortgage Bankers or the Audit Guide for HUD Approved Title II Approved Mortgagees and Loan Correspondent Programs, nothing has come to their attention which would indicate that such servicing has not been conducted in compliance with Accepted Servicing Practices, except for (a) such exceptions as such firm shall believe to be immaterial, and (b) such other exceptions as shall be set forth in such statement and (ii) with respect to WMMSC as servicer of the WMMSC Serviced Mortgage Loans, in connection with the firm’s examination of the financial statements as of the previous December 31 of WMMSC’s parent corporation (which shall include a limited examination of WMMSC’s financial statements), nothing came to such firm’s attention that indicated that WMMSC was not in compliance with the terms of this Agreement, except for (a) such exceptions as such firm believes to be immaterial, and (b) such other exceptions as are set forth in such statement. In addition each addition, such Servicer and the Master Successor Designated Servicer shall disclose to such firm all significant deficiencies relating to such Servicer’s or Master the Successor Designated Servicer’s, as applicable, compliance with the minimum servicing standards set forth in this Agreement. In rendering such statement, such firm may rely, as to matters relating to direct servicing of mortgage loans by Subservicers, upon comparable statements for examinations conducted substantially in compliance with the Uniform Single Attestation Program for Mortgage Bankers or the Audit Guide for HUD Approved Title II Approved Mortgagees and Loan Correspondent Programs (rendered within one year of such statement) of independent public accountants with respect to the related Subservicer. Copies of such statement shall be provided by the Trust Administrator Trustee to any Certificateholder upon request at the Master related Servicer’s or the related Successor Designated Servicer’s expense, provided such statement is delivered by the Master such Servicer or such Servicer the Successor Designated Servicer, as applicable, to the Trust AdministratorTrustee. The initial statement required pursuant to this Section 3.18 shall be delivered to the Trustee and the Depositor by each Servicer and the Successor Designated Servicer, if applicable, no later than March 15, 2005.