EXHIBIT–99.2

December 27, 2002

PricewaterhouseCoopers LLP

101 Centre Port Dr., Suite 250

Greensboro, NC 27409

Ladies and Gentlemen:

As of and for the period ended September 30, 2002, Oakwood Acceptance Corporation, LLC (the “Company”) has complied in all material respects with the minimum servicing standards set forth in the Mortgage Bankers Association of America’s Uniform Single Attestation Program for Mortgage Bankers (USAP).

As of and for this same period, the Company had in effect a fidelity bond and an errors and omissions policy in the amount of $6,000,000 each.

/s/  Myles E. Standish	/s/  Robert A. Smith
Myles E. Standish President and Chief Executive Officer	Robert A. Smith Executive Vice President – Financial Operations

/s/  Suzanne H. Wood	/s/  Timothy J. Graff
Suzanne H. Wood Executive Vice President and Chief Financial Officer	Timothy J. Graff Executive Vice President – Customer Operations

/s/  Jimmy S. Griffin          /s/  Derek M. Surette        

Jimmy S. Griffin Senior Vice President – Default Management, Oakwood Acceptance Corporation, LLC Derek M. Surette Vice President and Controller – Oakwood Acceptance Corporation, LLC

Report of Independent Accountants

December 17, 2002

To the Board of Directors

of Oakwood Acceptance Corporation, LLC

We have examined management’s assertion about Oakwood Acceptance Corporation, LLC’s (the “Company”) compliance with the minimum servicing standards identified in the Mortgage Bankers Association of America’s Uniform Single Attestation Program for Mortgage Bankers (USAP) as of and for the year ended September 30, 2002 included in the accompanying management assertion. Management is responsible for the Company’s compliance with those minimum servicing standards. Our responsibility is to express an opinion on management’s assertion about the entity’s compliance based on our examination.

Our examination was made in accordance with standards established by the American Institute of Certified Public Accountants and, accordingly, included examining, on a test basis, evidence about the Company’s compliance with the minimum servicing standards and performing such other procedures, as we considered necessary in the circumstances. We believe that our examination provides a reasonable basis for our opinion. Our examination does not provide a legal determination on the Company’s compliance with the minimum servicing standards.

In our opinion, management’s assertion that the Company complied with the aforementioned minimum servicing standards as of and for the year ended September 30, 2002 is fairly stated, in all material respects.

/s/  PricewaterhouseCoopers LLP