Attached files

file filename
10-K - FORM 10-K - Sequoia Mortgage Trust 2010-H1smt100h1_10k-2010.txt
EX-31.1 - SOX CERTIFICATION - Sequoia Mortgage Trust 2010-H1smt100h1_31.txt
EX-35.2 - SERVICER COMPLIANCE STATEMENT - WELLS FARGO AS TRUSTEE - Sequoia Mortgage Trust 2010-H1smt100h1_35-2.txt
EX-35.1 - SERVICER COMPLIANCE STATEMENT - CITIMORTGAGE, INC. - Sequoia Mortgage Trust 2010-H1smt100h1_35-1.txt
EX-33.1 - ASSESSMENT OF COMPLIANCE - CITIMORTGAGE, INC. - Sequoia Mortgage Trust 2010-H1smt100h1_33-1.txt
EX-33.3 - ASSESSMENT OF COMPLIANCE - WELLS FARGO AS CUSTODIAN - Sequoia Mortgage Trust 2010-H1smt100h1_33-3.txt
EX-34.3 - ATTESTATION REPORT - WELS FARGO AS CUSTODIAN - Sequoia Mortgage Trust 2010-H1smt100h1_34-3.txt
EX-34.2 - ATTESTATION REPORT - WELS FARGO AS TRUSTEE - Sequoia Mortgage Trust 2010-H1smt100h1_34-2.txt
EX-33.2 - ASSESSMENT OF COMPLIANCE - WELLS FARGO AS TRUSTEE - Sequoia Mortgage Trust 2010-H1smt100h1_33-2.txt

  EX-34.1
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St. Louis, MO 63102-1761


Report of Independent Registered Public Accounting Firm


The Board of Directors
CitiMortgage, Inc.:

We have examined CitiMortgage, Inc.'s (the Servicer) compliance with the
servicing criteria set forth in Item 1122(d) of the Securities and Exchange
Commission's Regulation AB in connection with the servicing of first lien
residential mortgage loans, for which the Servicer performs a particular
servicing function pursuant to a servicing agreement with a third party, except
for (a) Freddie Mac, Fannie Mae, and Ginnie Mae residential mortgage loan
securitizations unless part of a special bond program and (b) loans held for its
own portfolio, utilizing the Citilink system (the Platform), except for
servicing criteria 1122(d)(1)(iii) and certain activities related to servicing
criteria 1122(d)(2)(ii), 1122(d)(4)(i), and 1122(d)(4)(ii), as described in
Exhibit A in the accompanying Management Assessment of Compliance with
Applicable Servicing Criteria, which the Company has determined are not
applicable to the activities it performs with respect to the Platform as of and
for the year ended December 31, 2010. Management is responsible for the
Servicer's compliance with those servicing criteria. Our responsibility is to
express an opinion on the Servicer's compliance based on our examination.

Our examination was conducted in accordance with the standards of the Public
Company Accounting Oversight Board (United States) and, accordingly, included
examining, on a test basis, evidence about the Servicer's compliance with the
servicing criteria specified above and performing such other procedures as we
considered necessary in the circumstances. Our examination included testing
selected asset-backed transactions and securities that comprise the Platform,
testing selected servicing activities related to the Platform, and determining
whether the Servicer processed those selected transactions and performed those
selected activities in compliance with the servicing criteria. Furthermore, our
procedures were limited to the selected transactions and servicing activities
performed by the Servicer during the period covered by this report. Our
procedures were not designed to determine whether errors may have occurred
either prior to or subsequent to our tests that may have affected the balances
or amounts calculated or reported by the Servicer during the period covered by
this report for the selected transactions or any other transactions. We believe
that our examination provides a reasonable basis for our opinion. Our
examination does not provide a legal determination on the Servicer's compliance
with the servicing criteria.

As described in the accompanying Management Assessment of Compliance with
Applicable Servicing Criteria, for certain activities related to servicing
criteria 1122(d)(2)(i), 1122(d)(2)(ii), 1122(d)(4)(iv), 1122(d)(4)(x),
1122(d)(4)(xi), 1122(d)(4)(xii), and 1122(d)(4)(xiii), as described in Exhibit A
thereto, the Servicer has engaged various vendors to perform the activities
required by these servicing criteria. The Servicer has determined that none of
these vendors is considered




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CitiMortgage, Inc.
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a "servicer" as defined in Item 1101(j) of Regulation AB, and the Servicer has
elected to take responsibility for assessing compliance with the servicing
criteria applicable to each vendor as permitted by Interpretation 17.06 of the
SEC Division of Corporation Finance Manual of Publicly Available Telephone
Interpretations (Interpretation 17.06). As permitted by Interpretation 17.06,
the Servicer has asserted that it has policies and procedures in place designed
to provide reasonable assurance that the vendors' activities comply in all
material respects with the servicing criteria applicable to each vendor. The
Servicer is solely responsible for determining that it meets the SEC
requirements to apply Interpretation 17.06 for the vendors and related criteria
as described in its assessment, and we performed no procedures with respect to
the Servicer's eligibility to apply Interpretation 17.06.

Our examination disclosed the following material noncompliance with servicing
criterion 1122(d)(4)(vii), as applicable to the Servicer during the year ended
December 31, 2010. In certain instances, the Servicer has not obtained proper
documentation as required by the transaction documents and internal policies
with respect to foreclosure activities.

In our opinion, except for the material noncompliance described above, the
Servicer complied, in all material respects, with the aforementioned servicing
criteria, including certain activities related to servicing criteria
1122(d)(2)(i), 1122(d)(2)(ii), 1122(d)(4)(iv), 1122(d)(4)(x), 1122(d)(4)(xi),
1122(d)(4)(xii), and 1122(d)(4)(xiii) as described in Exhibit A in the
accompanying Management Assessment of Compliance with Applicable Servicing
Criteria, for which compliance is determined based on Interpretation 17.06 as
described above, as of and for the year ended December 31, 2010.

We do not express an opinion or any form of assurance on paragraph 2 of Exhibit
B of the Servicer's Management Assessment of Compliance with Applicable
Servicing Criteria.


/s/ KPMG LLP

St. Louis, Missouri
February 25, 2011