Exhibit 99.1

ABS Corporation
Banc One Home Equity Loan Trust 1999-1		Page 1
P & S Agreement Date:	May 31, 1999
Original Settlement Date:	June 23, 1999
Series Number of Certificates:
Original Collateral Sale Balance	$510,205,197.95

CERTIFICATES INFORMATION
	BALANCE		MARGIN
Investors	$500,000,000.00		0.26	%
Transferor	$10,205,197.95		0.00	%
OTHER INFORMATION
Original Pool Balance @ Cut-Off Date	$510,205,197.95
Servicing Fee	0.500	%
Original Settlement Date	6/23/99
First Payment Date	7/20/99
Short Interest Period Days	27
Managed Amortization Period (Months)	60
Required Credit Enhancement Amount Percentage	1.75	%
Required Credit Enhancement Amount	$8,750,000.00
Spread Account Maximum ( % of Invested Amount)	0.25	%
Spread Account Maximum	1,250,000.00
Spread Account Floor ( % of Original Balance)	0.00	%
Spread Account Step-Up 9+ Mths Delinquent Percentage	0.00	%
Initial Insured Amount	$500,000,000.00
Fixed Allocation Percentage	98.00	%
Minimum Transferor Interest Percentage	5.00	%
Credit Enhancement Fee	0.110	%
Rapid Amortization Event Trigger (% of Original Pool Balance)	1.000	%
Tail Adjustment	$0.00

ABS Corporation
Banc One Home Equity Loan Trust 1999-1		Page 2
P & S Agreement Date:	May 31, 1999
Original Settlement Date:	June 23, 1999
Series Number of Certificates:
Original Collateral Sale Balance	$510,205,197.95

INPUT SECTION (PAGE 1 of 1)
MONTH:	64
DISTRIBUTION DATE:	10/20/04
DETERMINATION DATE:	10/15/04
	30
MORTGAGE LOANS PAYMENT SUMMARY
COLLECTION PERIOD:
MTGE LOANS INTEREST RECEIVED	$456,778.69
MTGE LOANS PRINCIPAL RECEIVED	$3,996,059.30
MTGE LOANS NET LIQUIDATION PROCEEDS (ALLOC. TO INTEREST)	$25,691.82
MTGE LOANS NET LIQUIDATION PROCEEDS (NET OF FORECL. PROFIT & ALLOC. TO PRINCIPAL)	$0.00
MTGE LOANS INSURANCE PROCEEDS (ALLOC. TO INTEREST)	$0.00
MTGE LOANS INSURANCE PROCEEDS (ALLOC. TO PRINCIPAL)	$0.00
MTGE LOANS SERVICER OPTIONAL ADVANCES (ALLOC. TO INTEREST)	$0.00
MTGE LOANS PURCHASE PRICE (ALLOC. TO INTEREST)	$0.00
MTGE LOANS PURCHASE PRICE (ALLOC. TO PRINCIPAL)	$0.00
MTGE LOANS TRANSFER DEPOSIT AMOUNT (ALLOC. TO PRINCIPAL)	$0.00
MTGE LOANS DRAWS (ADDITIONAL BALANCES)	$2,357,442.05
MTGE LOANS LIQUIDATION LOSS AMOUNT	$47,039.13
MTGE LOANS TOTAL ENDING PRINCIPAL BALANCE	$107,062,672.68
AVERAGE MTGE LOANS RATE	5.22577	%
DELINQUENCY & REO SUMMARY
DEL STAT 1 - NO. OF ACCTS	67
DEL STAT 1 - CURRENT BALANCE	$1,879,721.88
DEL STAT 2 - NO. OF ACCTS	25
DEL STAT 2 - CURRENT BALANCE	$557,935.32
DEL STAT 1+ - NO. OF ACCTS	128
DEL STAT 1+ - CURRENT BALANCE	$3,485,754.88
DEL STAT 3+ - NO. OF ACCTS	36
DEL STAT 3+ - CURRENT BALANCE	$1,048,097.68
REO - NO. OF ACCTS	0
REO - CURRENT BOOK BALANCE (UNPAID PRINC. BALANCE)	$0.00
LOAN MODIFICATION SUMMARY
é   TOTAL CLTV OF OUTSTANDING POOL BALANCE FOR THIS COLLECTION PERIOD.	74.2233	%
CUT-OFF DATE WEIGHTED AVERAGE GROSS MARGIN (NOT AN INPUT FIELD)	1.250	%
RECALCULATED WEIGHTED AVERAGE GROSS MARGIN	0.726	%
MAXIMUM AMOUNT OF MARGIN MODIFICATIONS EXECUTED? (NOT AN INPUT FIELD)	YES
OTHER INFORMATION
LIBOR RATE FOR CURRENT INTEREST PERIOD	1.81125	%
INTEREST DEPOSIT INTO SPREAD ACCOUNT (REINVESTMENT)	$0
é   AMOUNT OWED TO CREDIT ENHANCER DUE TO PREPAYMENT SHORTFALL	$0
SURETY BOND IN FORCE ? (YES=1; NO=0)	1

ABS Corporation
Banc One Home Equity Loan Trust 1999-1		Page 3
P & S Agreement Date:	May 31, 1999
Original Settlement Date:	June 23, 1999
Series Number of Certificates:
Original Collateral Sale Balance	$510,205,197.95

Detailed Information (Page 1 of 5)
Distribution Date:	10/20/04
LIBOR Rate (Adjusted two business days prior to previous Distribution Date)	1.81125	%
Average Mtge Loans Net Loan Rate (Effective Rate; Multiply by 360/365)	4.54419	%
Maximum Rate	4.54419	%
Investor Certificate Rate (LIBOR + 26 bps)	2.07125	%
Investor Certificate Rate Capped at Maximum Rate? (Y=1; N=0)	0
Interest Period (Days)	30
Beginning Pool Balance	108,748,329.06
Beginning Investor Certificate Principal Balance	89,520,045.51
Beginning Transferor Principal Balance	16,221,150.24
Beginning Invested Amount	92,527,178.82
Investor Floating Allocation Percentage	85.0838	%
Liquidation Loss Amount	47,039.13
Servicing Fee	45,311.80
Mtge Loans Interest (Net of Cut-Off Date Overdue Interest)	456,778.69
Mtge Loans Principal	3,996,059.30
Mtge Loans Net Liquidation Proceeds	25,691.82
Mtge Loans Insurance Proceeds	0.00
Mtge Loans Optional Servicer Advances	0.00
Mtge Loans Purchase Price	0.00
Mtge Loans Transfer Deposit Amount	0.00
Available Funds	4,478,529.81
Mtge Loans Interest	456,778.69
Mtge Loans Net Liquidations Proceeds (Alloc. to Int.)	25,691.82
Mtge Loans Insurance Proceeds (Alloc. to Int.)	0.00
Mtge Loans Optional Servicer Advances (Alloc. to Int.)	0.00
Mtge Loans Purchase Price (Alloc. to Int.)	0.00
Mtge Loans Interest Collections	482,470.51
Mtge Loans Principal	3,996,059.30
Mtge Loans Net Liquidation Proceeds (Alloc. to Princ. & Net of Forecl. Profits)	0.00
Mtge Loans Insurance Proceeds (Alloc. to Princ.)	0.00
Mtge Loans Purchase Price (Alloc. to Princ.)	0.00
Mtge Loans Transfer Deposit Amount	0.00
Mtge Loans Principal Collections	3,996,059.30
Interest Collections	482,470.51
Principal Collections	3,996,059.30
Investor & Transferor Interest & Principal Allocation
Investor Interest Collections	410,504.10
Investor Principal Collections	3,916,129.55
Transferor Interest Collections	71,966.41
Transferor Principal Collections	79,929.75
(Check)	0.00
Investor Loss Amount	40,022.67
Transferor Loss Amount	7,016.46

ABS Corporation
Banc One Home Equity Loan Trust 1999-1		Page 4
P & S Agreement Date:	May 31, 1999
Original Settlement Date:	June 23, 1999
Series Number of Certificates:
Original Collateral Sale Balance	$510,205,197.95

Detailed Information (Page 2 of 5)
Distribution Date:	10/20/04
Investor Interest Collections	410,504.10
less Investor Servicing Fee	38,552.99
less Unpaid Servicing Fee	0.00
less Investor Certificate Interest	154,515.33
less Unpaid Investor Certificate Interest Shortfall	0.00
less Credit Enhancement Premium	8,206.00
less Investor Loss Amount	40,022.67
less Unpaid Investor Loss Amount	0.00
less Unreimbursed Draw Amounts	0.00
Excess Interest	169,207.11
less Accelerated Principal Distribution Amount	(128,574.95	)
less Deposit to (Release from) Spread Account	(9,890.38	)
Remaining Excess Interest	307,672.44
Investor Distributions
Investor Certificate Interest	154,515.33
Managed Amortization Period? (Y=1, N=0)	0
Rapid Amortization Period? (Y=1, N=0)	1
Principal Collections less Additional Balances	1,638,617.25
Alternative Principal Payment	1,638,617.25
Maximum Principal Collections	3,916,129.55
Principal Distribution Amount	3,916,129.55
Investor Loss Amount Distributed to Investors	40,022.67
Excess Interest Paid as Principal	(128,574.95	)
Transferor Distributions
Transferor Interest Collections (net of Transferor Servicing Fee)	65,207.60
Funds Released from Spread Account	0.00
Principal Distributions (including Transferor Principal Collections)	79,929.75
Excess Int. (Shortfall) a/ Interest	255,988.77
Excess Int. (Shortfall) a/ Premium b/ Losses	247,782.77
Excess Int. (Shortfall) a/ Losses	207,760.10
Required Amount	0.00
Required Amount Applied to Overcollateralization Amount	0.00
Draw on Policy	0.00
Investor Certificate Distribution Amount (Excluding Credit Enhancement Draw Amount)	3,982,092.59
Credit Enhancement Draw Amount	0.00
Guaranteed Principal Distribution Amount	0.00
Guaranteed Amount	0.00

ABS Corporation
Banc One Home Equity Loan Trust 1999-1		Page 5
P & S Agreement Date:	May 31, 1999
Original Settlement Date:	June 23, 1999
Series Number of Certificates:
Original Collateral Sale Balance	$510,205,197.95

Detailed Information (Page 3 of 5)
Distribution Date:	10/20/04
Beginning Pool Balance	108,748,329.06
Interest Distribution	482,470.51
Principal Distribution	3,996,059.30
Additional Balances	2,357,442.05
Liquidation Loss Amount	47,039.13
Ending Pool Balance	107,062,672.68
Beginning Investor Certificate Principal Balance	89,520,045.51
Investor Certificate Interest	154,515.33
Unpaid Investor Certificate Interest Shortfall distributed	0.00
Investor Certificate Principal	3,827,577.26
Ending Investor Certificate Principal Balance	85,692,468.25
Pool Factor	0.1713849
Beginning Transferor Balance	16,221,150.24
Interest Distribution (including funds released from Spread Account)	71,966.41
Principal Distribution (including Unallocated Transferor Principal Collections)	79,929.75
Additional Balances	2,357,442.05
Losses allocated to Transferor	7,016.46
Ending Transferor Balance	18,491,646.07
Minimum Transferor Interest	5,353,133.63
Transferor Principal Collections Unallocated due to Minimum Transferor Interest (held in Coll. Acct.)	0.00
Total Unallocated Transferor Principal Collections held in Collection Account	0.00
Beginning Invested Amount	92,527,178.82
Principal Distribution Amount	3,916,129.55
Investor Loss Reduction Amount	40,022.67
Ending Invested Amount	88,571,026.61
Beginning Total OC Amount	3,007,133.31
Ending Total OC Amount	2,878,558.36
Ending Total OC Amount ( % of Original Invested Amount)	0.58	%
Spread Account Cap Amount	221,427.57
Beginning Spread Account Balance	231,317.95
Draw from Account to Pay Credit Enhancer	0.00
Deposit to (Release from)	(9,890.38	)
Ending Spread Account Balance	221,427.57
Ending Spread Account Balance ( % of Ending Invested Amount)	0.25	%
Unreimbursed Draw on Surety Bond	0.00

ABS Corporation
Banc One Home Equity Loan Trust 1999-1		Page 6
P & S Agreement Date:	May 31, 1999
Original Settlement Date:	June 23, 1999
Series Number of Certificates:
Original Collateral Sale Balance	$510,205,197.95

Detailed Information (Page 4 of 5)
Distribution Date:	10/20/04
Beginning Insured Principal Amount	$89,520,045.51
Ending Insured Principal Amount	$85,692,468.25
Available Credit Enhancement	0.61	%
Investor Distribution Amount	3,982,092.59
Transferor Distribution Amount (incl. Excess Cash Rel. From SA)	145,137.35
Investor Loss Amount Reimbursed from Excess Interest	40,022.67
Investor Loss Amount Reimbursed from Policy Draw	0.00
Investor Loss Amount Allocated to OC	0.00
Investor Loss Amount Unreimbursed	0.00
Unreimbursed Loss Amount Distributed	0.00
Cum. Accelerated Principal Distribution Amount	2,878,558.36
Cum. Principal Payments (Including ECPB & APDA)	414,307,531.75
Cum. Principal Payments (Excluding ECPB & APDA)	411,557,548.34
Cum. OC Amount	2,878,558.36
Cum. SA Deposits	221,427.57
Cum. Liquidation Losses	8,437,854.53
Cum. Investor Loss Reduction Amount	0.00
Cum. Purchase Price of Repurchased Loans (Alloc. to Principal)	0.00
Cum. Guaranteed Principal Distribution Amount	0.00
Cum. Credit Enhancement Draw Amount	0.00
Cum. Change in Weighted Average Gross Margin (Cut-Off Margin-Current Margin)	0.524	%
Accrued but Unpaid a/ Distribution
Servicing Fee	0.00
Investor Certificate Interest	0.00
Credit Enhancement Premium	0.00
Unreimbursed Draw Amounts	0.00

ABS Corporation
Banc One Home Equity Loan Trust 1999-1		Page 7
P & S Agreement Date:	May 31, 1999
Original Settlement Date:	June 23, 1999
Series Number of Certificates:
Original Collateral Sale Balance	$510,205,197.95

Detailed Information (Page 5 of 5)
Distribution Date:	10/20/04
SOURCES OF FUNDS:
Mtge Loans Interest	456,778.69
Mtge Loans Net Liq. Proceeds (Alloc. to Int. & Incl. Rec. Charge-Offs)	25,691.82
Mtge Loans Insurance Proceeds (Alloc. to Int.)	0.00
Mtge Loans Purchase Price (Alloc. to Int.)	0.00
Mtge Loans Principal	3,996,059.30
Mtge Loans Net Liq. Proceeds (Alloc. to Princ.)	0.00
Mtge Loans Insurance Proceeds (Alloc. to Princ.)	0.00
Mtge Loans Purchase Price (Alloc. to Princ.)	0.00
Mtge Loans Transfer Deposit Amount	0.00
Reinvestment Earnings	0.00
Draw on Policy	0.00
Total	4,478,529.81
USES OF FUNDS
Servicing Fee	45,311.80
Investor Interest Distribution	154,515.33
Accrued and Unpaid Investor Interest Distributed	0.00
Investor Principal Distribution	3,827,577.26
Transferor Distribution (not including Cash Released to Transferor)	145,137.35
Unallocated Transferor Principal Collections	0.00
Accrued and Unpaid Servicing Fee Distributed	0.00
Credit Enhancement Premium Distributed	8,206.00
Cash Deposited to (Released from) Spread Account	(9,890.38	)
Cash Released to Transferor	307,672.44
Total	4,478,529.81
PERFORMANCE PARAMETERS
Aggregate Amount of Locked Balances	894,418.24
Aggregate Amount of Locked Balances - %	0.835	%
Portfolio CLTV as of the End of the Collection Period	74.223	%
Amount of Pool Balance Offered the “Skip-a-Pay Program”	0.00
Percentage of Pool Balance Offered the “Skip-a-Pay Program”	0.00	%
Number of Accounts Accepting the “Skip-a-Pay Program”	0
Aggregate Principal Balance of Accounts Accepting the “Skip-a-Pay Program”	0.00

ERROR CHECK
Sources & Uses	OK
Pool Balance	OK
Transferor Balance	OK
Loss Allocation	OK
Overcollateralization	OK
Balance Reduction	OK

Distribution List:

Greg Kwasny, JP Morgan Trust Company, NA

ABS Corporation
Banc One Home Equity Loan Trust 1999-1		Page 8
P & S Agreement Date:	May 31, 1999
Original Settlement Date:	June 23, 1999
Series Number of Certificates:
Original Collateral Sale Balance	$510,205,197.95

Servicer Certificate (Page 1 of 3)
Distribution Date:		10/20/04
A. POOL INFORMATION
Aggregate Amount of Collections		4,478,529.81
Aggregate Amount of Interest Collections		482,470.51
Aggregate Amount of Principal Collections		3,996,059.30
Transfer Deposit Amount		0.00
Beginning Pool Balance		108,748,329.06
Ending Pool Balance		107,062,672.68
Additional Balances		2,357,442.05
Cum. Modifications to Credit Limits ($ of Initial Credit Limits)	$	0.00
Cum. Modifications to Credit Limit ( % of Initial Credit Limits)		0.00	%
Cum. Change in Weighted Average Gross Margin (Cut-Off Margin-Current Margin)		0.524	%
Servicing Fee		45,311.80
Unpaid Servicing Fee Received		0.00
Remaining Accrued and Unpaid Servicing Fee		0.00
B. INTEREST, PRINCIPAL & LOSS ALLOCATION
Investor Certificateholder Floating Allocation Percentage		85.08	%
Investor Certificateholder Fixed Allocation Percentage		98.00	%
Investor Interest Collections		410,504.10
Investor Principal Collections		3,916,129.55
Transferor Interest Collections		71,966.41
Transferor Principal Collections		79,929.75
Investor Loss Amount		40,022.67
Beginning Invested Amount		92,527,178.82
Ending Invested Amount		88,571,026.61
C. INTEREST & PRINCIPAL DISTRIBUTIONS TO INVESTORS
Investor Certificate Interest Distributed		154,515.33
Investor Certificate Interest Shortfall b/ any Draw on Policy		0.00
Unpaid Investor Certificate Interest Shortfall Received		0.00
Unpaid Investor Certificate Interest Shortfall Remaining		0.00
Principal Distribution Amount		3,916,129.55
Managed Amortization Period? (Yes=1; No=0)		0
Rapid Amortization Period? (Yes=1; No=0)		1
Maximum Principal Collections Payment		3,916,129.55
Alternative Principal Payment		1,638,617.25
Principal Collections less Additional Balances		1,638,617.25
Investor Loss Amount Distributed to Investors		40,022.67
Accelerated Principal Distribution Amount		(128,574.95	)
D. INVESTOR CERTIFICATE PRINCIPAL BALANCE
Beginning Certificate Principal Balance		89,520,045.51
Ending Certificate Principal Balance		85,692,468.25
Pool Factor		0.1713849

ABS Corporation
Banc One Home Equity Loan Trust 1999-1		Page 9
P & S Agreement Date:	May 31, 1999
Original Settlement Date:	June 23, 1999
Series Number of Certificates:
Original Collateral Sale Balance	$510,205,197.95

Servicer Certificate (Page 2 of 3)
Distribution Date:	10/20/04
E. DISTRIBUTIONS TO TRANSFEROR
Interest Distribution	71,966.41
Principal Distribution	79,929.75
Amount Distributed to Transferor	0.00
F. TRANSFEROR BALANCE
Beginning Transferor Principal Balance	16,221,150.24
Ending Transferor Principal Balance	18,491,646.07
Minimum Transferor Balance	5,353,133.63
G. INVESTOR CERTIFICATE RATE
Investor Certificate Rate	2.07125	%
LIBOR Rate	1.81125	%
Maximum Rate	4.54419	%
Weighted Average Mortgage Net Loan Rate	4.54419	%
H. CREDIT ENHANCEMENT
Credit Enhancement Fee	8,206.00
Guaranteed Amount	0.00
Guaranteed Principal Distribution Amount	0.00
Credit Enhancement Draw Amount	0.00
I. SPREAD ACCOUNT
Beginning Spread Account Balance	231,317.95
Ending Spread Account Balance	221,427.57
Amount to be distributed to (Released from) the Spread Account	(9,890.38	)
Spread Account Maximum	221,427.57
J. DELINQUENCY & REO STATUS
Delinquent 30-59 days
No. of Accounts	67
Trust Balances	1,879,721.88
Delinquent 60-89 days
No. of Accounts	25
Trust Balances	557,935.32
Delinquent 90+ days
No. of Accounts	36
Trust Balances	1,048,097.68
Delinquent 9+ months
No. of Accounts	0
Trust Balances	0.00
REO
No. of Accounts	0
Trust Balances	0.00

ABS Corporation
Banc One Home Equity Loan Trust 1999-1		Page 10
P & S Agreement Date:	May 31, 1999
Original Settlement Date:	June 23, 1999
Series Number of Certificates:
Original Collateral Sale Balance	$510,205,197.95

Servicer Certificate (Page 3 of 3)
Distribution Date:	10/20/04
K. EVENT OF DEFAULT TRIGGERS	0
Failure by Seller to make payment within 5 Business Days of Required Date ?	0
Failure by Seller to perform any covenants described in the Agreement ?	0
Bankruptcy or Insolvency relating to Servicer ?	0
L. RAPID AMORTIZATION EVENT TRIGGERS	0
Failure by Seller to make payment within 3 Business Days of Required Date ?	0
Breach of Representation or Warranty by Seller or Depositor?	0
Bankruptcy or Insolvency relating to Transferor ?	0
Subject to Investment Company Act of 1940 Regulation ?	0
Any Event of Default ?	0
Draws Under Policy are Greater than 1% of Initial Pool Principal Balance?	0

IN WITNESS WHEREOF, the undersigned has caused this Certificate to be duly executed and certifies to the best of his knowledge and belief that information is true and correct this 15th day of October 2004

Bank One, N.A.

as Servicer

/s/    Philip C. McNiel

Philip C. McNiel

Vice President

Distribution List:

MBIA

Greg Kwasny, JP Morgan Trust Company, NA

Moody’s Investors Service

Standard & Poor’s Corp.

ABS Corporation
Banc One Home Equity Loan Trust 1999-1		Page 11
P & S Agreement Date:	May 31, 1999
Original Settlement Date:	June 23, 1999
Series Number of Certificates:
Original Collateral Sale Balance	$510,205,197.95

Statement to Certificateholders (Page 1 of 2)
Distribution Date:	10/20/04
INVESTOR CERTIFICATES DISTRIBUTION SUMMARY (PER $1000 ORIGINAL PRINCIPAL AMOUNT)
A. INTEREST & PRINCIPAL DISTRIBUTIONS TO INVESTORS
Investor Certificate Interest Distributed	0.309031
Investor Certificate Interest Shortfall Distributed	0.000000
Remaining Unpaid Investor Certificate Interest Shortfall	0.000000
Managed Amortization Period ? (Yes=1; No=0)	0
Investors Certificate Principal Distributed	7.655155
Principal Distribution Amount	7.832259
Maximum Principal Payment	7.832259
Alternative Principal Payment	3.277235
Principal Collections less Additional Balances	3.277235
Investor Loss Amount Distributed to Investors	0.080045
Accelerated Principal Distribution Amount	-0.257150
Credit Enhancement Draw Amount	0.00
Total Amount Distributed to Certificateholders (P & I)	7.964185
B. INVESTOR CERTIFICATE PRINCIPAL BALANCE
Beginning Investor Certificate Balance	89,520,045.51
Ending Investor Certificate Balance	85,692,468.25
Beginning Invested Amount	92,527,178.82
Ending Invested Amount	88,571,026.61
Investor Certificateholder Floating Allocation Percentage	85.0838	%
Pool Factor	0.1713849
Liquidation Loss Amount for Liquidated Loans	47,039.13
Unreimbursed Liquidation Loss Amount	0.00
C. POOL INFORMATION
Beginning Pool Balance	108,748,329.06
Ending Pool Balance	107,062,672.68
Servicing Fee	45,311.80
D. INVESTOR CERTIFICATE RATE
Investor Certificate Rate	2.071250	%
LIBOR Rate	1.811250	%
Maximum Rate	4.544187	%
E. DELINQUENCY & REO STATUS
Delinquent 30-59 days
No. of Accounts	67
Trust Balances	1,879,721.88
Delinquent 60-89 days
No. of Accounts	25
Trust Balances	557,935.32
Delinquent 90+ days
No. of Accounts	36
Trust Balances	1,048,097.68
Delinquent 9+ Months
No. of Accounts	0
Trust Balances	0
REO
No. of Accounts	0
Trust Balances	0.00

ABS Corporation
Banc One Home Equity Loan Trust 1999-1		Page 12
P & S Agreement Date:	May 31, 1999
Original Settlement Date:	June 23, 1999
Series Number of Certificates:
Original Collateral Sale Balance	$510,205,197.95

Statement to Certificateholders (Page 2 of 2)
Distribution Date:	10/20/04

IN WITNESS WHEREOF, the undersigned has caused this Certificate to be duly executed and certifies to the best of his knowledge and belief that information is true and correct this 15th day of October 2004

Bank One, N.A.

as Servicer

/s/    Philip C. McNiel

Philip C. McNiel

Vice President

Distribution List:

Greg Kwasny, JP Morgan Trust Company, NA