EXHIBIT 99.8

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                                                PricewaterhouseCoopers LLP
                                                214 N. Tryon Street
                                                Ste 3600
                                                Charlotte NC 28202
                                                Telephone (704) 344 7500
                                                Facsimile (704) 344 4100

                        REPORT OF INDEPENDENT ACCOUNTANTS

To the Board of Directors and Shareholder
of Bank of America, N.A.

We have examined management's assertion about compliance by the mortgage
division of Bank of America, N.A. (the "Company"), an operating division of Bank
of America, N.A., 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 December 31, 2003
included in the accompanying management assertion (see Exhibit 1). 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
Company'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 December
31, 2003 is fairly stated, in all material respects.

[PRICEWATERHOUSECOOPERS LLP]

March 2, 2004



                                                                       EXHIBIT I

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                  MANAGEMENT'S ASSERTION CONCERNING COMPLIANCE
                      WITH USAP MINIMUM SERVICING STANDARDS

March 2, 2004

As of and for the year ended December 31, 2003, the Mortgage division of Bank of
America, N.A, (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
errors and omissions policy in the amounts of $340,000,000 and $270,000,000,
respectively.

/s/ Kevin M. Shannon          /s/ H. Randall Chestnut
-------------------------     ---------------------------
Kevin M. Shannon              H. Randall Chestnut
President                     Senior Vice President
Consumer Real Estate          Bank of America, N.A.
Bank of America, N.A.

/s/ Aashish Kamat             /s/ Gary K. Bettin
-------------------------     ---------------------------
Aashish Kamat                 Gary K. Bettin
Senior Vice President and     Senior Vice President and
Managing Director             National Servicing Executive
Bank of America, N.A.         Bank of America, N.A.

/s/ J. Mark Hanson
-------------------------
J. Mark Hanson
Senior Vice President
Bank of America, N.A.

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