SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 or 15(d) of the

Securities Exchange Act of 1934

April 20, 2004
Date of Report (Date of Earliest Event Reported)

SEQUOIA RESIDENTIAL FUNDING, INC.
(as Depositor of Sequoia Mortgage Trust 2004-2, the Issuer of Mortgage Pass-
Through Certificates under a Pooling and Servicing Agreement
dated as of February 1, 2004)

SEQUOIA RESIDENTIAL FUNDING, INC.

(Exact Name of Registrant as Specified in Its Charter)

Delaware	333-103634-01	35-2170972
(State or Other Jurisdiction of Incorporation)	(Commission File Number)	(I.R.S. Employer Identification No.)

One Belvedere Place, Suite 330, Mill Valley, CA 94941

(Address of Principal Executive Offices)

(415) 381-1765

(Registrant’s Telephone Number, Including Area Code)

Not Applicable

(Former Name or Former Address, if Changed Since Last Report)

INFORMATION TO BE INCLUDED IN THE REPORT

Item 5.	Other Events
	Sequoia Residential Funding, Inc. has previously registered the offer and sale of Mortgage Pass-Through Certificates issued by Sequoia Mortgage Trust 2004-2 (the “Certificates”).
	The following exhibit which relates specifically to the Certificates is included with this Current Report:
Item 7(c).	Exhibits
	10.1	Monthly Payment Date Statement relating to the distribution to Certificateholders, April 20, 2004.

SIGNATURE

     Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

Date: May 6, 2004
	SEQUOIA RESIDENTIAL FUNDING, INC.
	By:	/s/ Harold F. Zagunis
		Harold F. Zagunis
		Chief Financial Officer, Treasurer and Secretary

EXHIBIT INDEX

Exhibit Number			Page Number
	10.1	Monthly Payment Date Statement relating to the distribution to Certificateholders, April 20, 2004		5