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EXHIBIT 99.2
[PRICEWATERHOUSECOOPERS LLP]
REPORT OF INDEPENDENT ACCOUNTANTS
To Option One Mortgage Corporation
We have examined management's assertion about Option One Mortgage Corporation's
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 April 30, 2000. Management is
responsible for Option One Mortgage Corporation's compliance with those minimum
servicing standards. Our responsibility is to express and 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 Option One Mortgage Corporation's
compliance with the minimum servicing standards 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 Option One Mortgage Corporation's compliance with the
minimum servicing standards.
In our opinion, management's assertion that Option One Mortgage Corporation
complied with the aforementioned minimum servicing standards as of and for the
year ended April 30, 2000 is fairly stated, in all material respects.
/s/ PricewaterhouseCoopers LLP
June 12, 2000
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[OPTION ONE MORTGAGE CORPORATION LETTERHEAD]
As of and during the year ended April 30, 2000, Option One Mortgage Corporation
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. As of and during the same period,
Option One Mortgage Corporation had in effect a fidelity bond and errors and
omissions policy in the amount of $5 million.
/s/ William L. O'Neill, CFO
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William L. O'Neill, CFO
July 28, 2000
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