Structured Asset Securities Corp Mortgage Pass-Through Certificates, Series 2005-10
Not applicable.
Not applicable.
Not applicable.
Not applicable.
The registrant knows of no material pending legal proceedings         involving the trust created under the Trust Agreement (the Trust),         the Trustee, the Master Servicer or the registrant with the respect         to the Trust other than routine litigation incidental to the duties         of the respective parties.
None.                                      PART II
No established public trading market for the Certificate exists.          Records provided to the Trust by the DTC and the Trustee indicate         That as of December 31, 2005, the total number of holders of record         for the series of certificates is 60.
Not applicable.
Not applicable,
Not applicable.
Not applicable.
None.
Not applicable.
None.                                      PART III
Not applicable
Not applicable.
Not applicable.
Not applicable.
Not applicable.                                      PART IV
(a) Exhibits      1     Annual Independent Accountant's Servicing Report ("USAP")           for the year ended November 30, 2005           Aurora Loan Services LLC,           as Servicer and accompanying Report of Management as to           compliance with minimum servicing standards      2     Annual Independent Accountant's Servicing Report ("USAP")           for the year ended December 31, 2005           Colonial Savings, F.A., as Servicer and           accompanying Report of Management as to compliance           with minimum servicing standards      3     Annual Independent Accountant's Servicing Report ("USAP")           for the year ended December 31, 2005           Countrywide Home Loans Servicing LP, as Servicer and           accompanying Report of Management as to compliance           with minimum servicing standards      4     Annual Independent Accountant's Servicing Report ("USAP")           for the year ended December 31, 2005           Chase Home Finance LLC as subservicer for JP Morgan Chase Bank,           N.A., and JPMorgan Chase Bank N.A., as Servicer and           accompanying Report of Management as to compliance           with minimum servicing standards      5     Annual Independent Accountant's Servicing Report ("USAP")           for the year ended December 31, 2005           Midwest Loan Services, Inc., as Servicer and           accompanying Report of Management as to compliance           with minimum servicing standards      7     Annual Independent Accountant's Servicing Report ("USAP")           for the year ended December 31, 2005           National City Mortgage Company, as Servicer and           accompanying Report of Management as to compliance           with minimum servicing standards      8     Annual Independent Accountant's Servicing Report ("USAP")           for the year ended December 31, 2005           Wachovia Mortgage Corporation, as Servicer and           accompanying Report of Management as to compliance           with minimum servicing standards      9     Annual Independent Accountant's Servicing Report ("USAP")           for the year ended December 31, 2005           Wells Fargo Bank, N.A., as Servicer and           accompanying Report of Management as to compliance           with minimum servicing standards      10    Annual Statement of Compliance           for the year ended December 31, 2005           Aurora Loan Services LLC, as Master Servicer      11    Aggregate Statement of Principal and Interest Distributions           to Certificate Holders for the year ended December 31, 2005  (b) Not applicable.  (c) Omitted.                                     SIGNATURES    Pursuant to the requirements of Section 13 or 15(d) 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:       Structured Asset Securities Corporation     (Registrant)     Signed: Aurora Loan Services LLC as Master Servicer    By:     E. Todd Whittemore, Executive Vice President    By: /s/ E. Todd Whittemore, Executive Vice President    Dated:  March 30, 2006                                 CERTIFICATION     I, E. Todd Whittemore, certify that:    1. I have reviewed this annual report on Form 10-K, and all reports on      Form 8-K containing distribution or servicing reports filed in      respect of periods included in the year covered by this annual report,      of Structured Asset Securities Corp., Mortgage Pass-Through Certificates      Series 2005-10 Trust;    2. Based on my knowledge, the information in these reports, taken as a      whole, does not contain any untrue statement of a material fact or      omit to state a material fact necessary to make the statements made,      in light of the circumstances under which such statements were made,      not misleading as of the last day of the period covered by this      annual report;    3. Based on my knowledge, the distribution or servicing information      required to be provided to the trustee by the master servicer under the      Pooling and Servicing or similar, agreement, for inclusion in these      reports is included in these reports;    4. I am responsible for reviewing the activities performed by the master      servicer under the pooling and servicing, or similar, agreement, and      based on upon my knowledge and the annual compliance review required      under that agreement, and except as disclosed in the reports, the      master servicer has fulfilled its obligations under that agreement;      and    5. The reports disclose all significant deficiencies relating to the      servicer's compliance with the minimum servicing standards based upon      the report provided by an independent public accountant, after      conducting a review in compliance with the Uniform Single Attestation      Program for Mortgage Bankers or similar procedure, as set forth in      the pooling and servicing, or similar, agreement, that is included in      these reports.       In giving the certifications above, I have reasonably relied on      information provided to me by the following unaffiliated parties:      Citibank, N.A., as trustee; Colonial Savings, F.A., as servicer;      Countrywide Home Loans Servicing LP, as servicer; Chase Home Finance      LLC, as sub-servicer for JPMorgan Chase Bank, N.A.; JPMorgan Chase Bank,      N.A., as servicer; Midwest Loan Services, Inc., as servicer; National      City Mortgage Company, as servicer; Wachovia Mortgage Corporation, Inc.,      as servicer; Wells Fargo Bank, N.A., as servicer.       Date: March 30, 2006       /s/ E. Todd Whittemore      Signature       Executive Vice President      Title     EX-1 2 ex01.txt EXHIBIT 1  Ernst & Young LLP                                       Phone: (720) 931-4000 Suite 3300                                              Fax:   (720) 931-4444 370 17th Street                                         www.ey.com Denver, Colorado 80202-5663                         Report on Management's Assertion on   Compliance With the Specified Minimum Servicing Standards Set Forth in the              Uniform Single Attestation Program for Mortgage Bankers               Report of Independent Registered Public Accounting Firm  Member Aurora Loan Services LLC  We have examined management's assertion, included in the accompanying report titled Report of Management, that Aurora Loan Services LLC (the Company) complied with the servicing standards identified in Exhibit A (the specified minimum servicing standards) to the Report of Management as set forth in the Mortgage Bankers Association of America's Uniform Single Attestation Program for Mortgage Bankers (USAP) during the year ended November 30, 2005. Management is responsible for the Company's compliance with these specified 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 specified 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 specified minimum servicing standards.  In our opinion, management's assertion that the Company complied with the aforementioned specified minimum servicing standards during the year ended November 30, 2005, is fairly stated, in all material respects.  /s/ Ernst & Young LLP Ernst & Young LLP  February 17, 2006   AURORA LOAN SERVICES A Lehman Brothers Company                     Management's Assertion on Compliance            with the Specified Minimum Servicing Standards Set Forth         in the Uniform Single Attestation Program for Mortgage Bankers                                Report of Management  We, as members of management of Aurora Loan Services LLC (the "Company"), are responsible for complying with the servicing standards identified in the attached Exhibit A (the "specified minimum servicing standards") as set forth in the Mortgage Bankers Association of America's Uniform Single Attestation Program for Mortgage Bankers ("USAP"). We are also responsible for establishing and maintaining effective internal control over compliance with these specified minimum servicing standards. We have performed an evaluation of the Company's compliance with the specified minimum servicing standards as of November 30, 2005 and for the year then ended. Based on this evaluation, we assert that during the year ended November 30, 2005, the Company complied, in all material respects, with the specified minimum servicing standards.  As of November 30, 2005 and for the year then ended, the Company had in effect a fidelity bond in the amount of $110,000,000 and an errors and omissions policy in the amount of $150,000,000.   Very truly yours,  /s/ Rick Skogg Rick Skogg Co-Chief Operating Officer  /s/ Roy Browning Roy Browning Chief Financial Officer  /s/ William Napier William Napier Controller   February 17, 2006    AURORA LOAN SERVICES A Lehman Brothers Company Exhibit A                       Specified Minimum Servicing Standards  I.   Custodial Bank Accounts       1.  Reconciliations shall be prepared on a monthly basis for all          custodial bank accounts and related bank clearing accounts. These          reconciliations shall:           a.  be mathematically accurate;           b.  be prepared within forty-five (45) calendar days after the              cutoff date.  The cutoff date is the date as of which a bank              account is reconciled every month. It may, or may not, coincide              with a prescribed investor reporting date but shall be              consistent from period to period;           c.  be reviewed and approved by someone other than the person who              prepared the reconciliation; and           d.  document explanations for reconciling items. These reconciling              items shall be resolved within ninety (90) calendar days of              their original identification.       2.  Funds of the servicing entity shall be advanced in cases where there          is an overdraft in an investor's or a mortgagor's account.       3.  Each custodial account shall be maintained at a federally insured          depository institution in trust for the applicable investor.       4.  Escrow funds held in trust for a mortgagor shall be returned to the          mortgagor within thirty (30) calendar days of payoff of the mortgage          loan.  II.  Mortgage Payments       1.  Mortgage payments shall be deposited into the custodial bank          accounts and related bank clearing accounts within two (2) business          days of receipt.       2.  Mortgage payments made in accordance with the mortgagor's loan          documents shall be posted to the applicable mortgagor records within          two (2) business days of receipt.       3.  Mortgage payments shall be allocated to principal, interest,          insurance, taxes or other escrow items in accordance with the          mortgagor's loan documents.       4.  Mortgage payments identified as loan payoffs shall be allocated in          accordance with the mortgagor's loan documents.  III. Disbursements       1.  Disbursements made via wire transfer on behalf of a mortgagor or          investor shall be made only by authorized personnel.       2.  Disbursements made on behalf of a mortgagor or investor shall be          posted within two (2) business days to the mortgagor's or investor's          records maintained by the servicing entity.       3.  Tax and insurance payments shall be made on or before the penalty          or insurance policy expiration dates, as indicated on tax bills and          insurance premium notices, respectively, provided that such support          has been received by the servicing entity at least thirty (30)          calendar days prior to these dates.       4.  Any late payment penalties paid in conjunction with the payment of          any tax bill or insurance premium notice shall be paid from the          servicing entity's funds and not charged to the mortgagor, unless          the late payment was due to the mortgagor's error or omission.       5.  Amounts remitted to investors per the servicer's investor reports          shall agree with cancelled checks, or other form of payment, or          custodial bank statements.       6.  Unissued checks shall be safeguarded so as to prevent unauthorized          access.  IV.  Investor Accounting and Reporting       1.  The servicing entity's investor reports shall agree with, or          reconcile to, investors' records on a monthly basis as to the total          unpaid principal balance and number of loans serviced by the servicing          entity.  V.   Mortgagor Loan Accounting       1.  The servicing entity's mortgage loan records shall agree with, or          reconcile to, the records of mortgagors with respect to the unpaid          principal balance on a monthly basis.       2.  Adjustments on adjustable rate mortgage (ARM) loans shall be          computed based on the related mortgage note and any ARM rider.       3.  Escrow accounts shall be analyzed, in accordance with the          mortgagor's loan documents, on at least an annual basis.       4.  Interest on escrow accounts shall be paid, or credited, to          mortgagors in accordance with the applicable state laws.  VI.  Delinquencies       1.  Records documenting collection efforts shall be maintained during          the period a loan is in default and shall be updated at least          monthly.  Such records shall describe the entity's activities in          monitoring delinquent loans including, for example, phone calls,          letters and mortgage payment rescheduling plans in cases where the          delinquency is deemed temporary (i.e., illness or unemployment).  VII. Insurance Policies       1. A fidelity bond and errors and omissions policy shall be in effect on         the servicing entity throughout the reporting period in the amount of         coverage represented to investors in management's assertion.                 10350 Park Meadows Drive, Littleton, CO. 80124    EX-2 3 ex02.txt EXHIBIT 2                       PAYNE FALKNER SMITH & JONES, P. C.                        Certified Public Accountants      Report of Independent Auditors on Compliance with Requirements of the Uniform                 Single Attestation Program for Mortgage Bankers   Board of Directors and Stockholder of Colonial Savings, F.A.  We have examined management's assertion about Colonial Savings, F.A. ("Colonial") 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 September 30, 2005, included in the accompanying management's assertion about Colonial's compliance based on our examination.  Our examination was made in accordance with attestation standards established by the American Institute of Certified Public Accountants and, accordingly, included examining, on a test basis, evidence about Colonial'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 Colonial's compliance with the minimum servicing standards.  In our opinion, management's assertion that Colonial complied with the aforementioned minimum servicing standards as of and for the year ended September 30, 2005, is fairly stated, in all material respects.   /s/ Payne Falkner Smith & Jones, P.C. Payne Falkner Smith & Jones, P.C.  November 28, 2005                 COLONIAL SAVINGS             Management's Assertion Concerning Compliance with                    USAP Minimum Servicing Standards   November 28, 2005   As of and for the year ended September 30, 2005, Colonial Savings, F.A. 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 for this same period, Colonial Savings, F.A. had in effect a fidelity-bond and errors and omissions policy in the amount of $11,000,000.    /s/ Jim E. DuBose Jim E. DuBose President, Chief Executive Officer    /s/ Ben Dempsey Ben Dempsey Executive Vice President         2626A WEST FREEWAY, FORT WORTH, TEXAS 76102 OFFICE: 817-390-0000                            www.colonialsavings.com    EX-3 4 ex03.txt EXHIBIT 3  KPMG LLP                                            Telephone 213-972-4000 Suite 2000                                          Fax 213-622-1217 355 South Grand Avenue                              Internet www.us.kpmg.com Los Angeles, CA 90071-1568                           Independent Accountants' Report   The Board of Directors Countrywide Financial Corporation:  We have examined management's assertion, included in the accompanying management assertion, that Countrywide Financial Corporation and subsidiaries, including its wholly-owned subsidiary, Countrywide Home Loans,  Inc. ("CHL"), and Countrywide Home Loans Servicing, L.P., a wholly- owned subsidiary of CHL, (collectively, the "Company") complied 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 the year ended December 31, 2005. 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 conducted in accordance with attestation 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 specified above 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 Countrywide Financial Corporation and subsidiaries, including its wholly-owned subsidiary, Countrywide Home Loans, Inc. ("CHL"), and Countrywide Home Loans Servicing, L.P., a wholly- owned subsidiary of CHL, complied with the aforementioned minimum servicing standards as of and for the year ended December 31, 2005 is fairly stated, in all material respects.   /s/KPMG LLP KMPG LLP   March 3, 2006               KPMG LLP, a US. limited liability partnership, is the U.S.             member firm of KPMG International, a Swiss cooperative.         Countrywide HOME LOANS 2900 MADERA ROAD SIMI VALLEY, CALIFORNIA 93065-6298 (805) 955-1000                           Management Assertion   March 3, 2005  As of and for the year ended December 31, 2005, Countrywide Financial Corporation and subsidiaries, including its wholly'-owned subsidiary, Countrywide Home Loans, Inc. ("CHL"), and Countrywide Home Loans Servicing, L.P., a wholly-owned subsidiary of CHL, (collectively, the "Company") have complied in all material respects with the minimum servicing standards set forth in the Mortgage Bankers Association of America's Uniform Single Attestation for Mortgage Bankers_ As of and for this same period, the Company had in. effect a mortgage bankers' (fidelity) bond in the amount of $200 million and an errors and omissions policy in the amount of $100 million and $130 million for the period January 1, 2005 to August 1, 2005 and for the period from August 1, 2005 to December 31, 2005, respectively.   /s/ Steve Bailey Steve Bailey Senior Managing Director and Chief Executive Officer, Loan Administration   /s/ Kevin Meyers Kevin Meyers Managing Director and Chief Financial Officer Loan Administration    EX-4 5 ex04.txt EXHIBIT 4  PRICEWATERHOUSECOOPERS                                               PricewaterhouseCoopers LLP                                               PricewaterhouseCoopers Center                                               300 Madison Avenue                                               New York NY 10017                                               Telephone (646) 471 3000                                               Facsimile (813) 286 6000                      Report of Independent Auditors  To the Board of Directors and Stockholder of Chase Home Finance LLC:  We have examined management's assertion about Chase Home Finance LLC's (the "Company") 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 December 31, 2005 included in the accompanying management assertion (see Exhibit I). 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 attestation 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, 2005 is fairly stated,in all material respects.   /s/ PricewaterhouseCoopers L.L.P. PricewaterhouseCoopers L.L.P.  March 13, 2006                      Exhibit I                 Management's Assertion Concerning Compliance                  with USAF Minimum Servicing Standards   March 13, 2006   As of and for the year ended December 31, 2005, Chase Home Finance LLC (the "Company") has complied in all material respects with the minimum servicing standards (the "Standards") set forth in the Mortgage Bankers Association of America's Uniform Single Attestation Program for Mortgage Bankers ("USAP"). These Standards are applicable only to the Company's prime and subprime mortgage portfolios.  As of and for this same period, the Company had in effect fidelity bond and errors and omissions policies in the amounts of $250,000,000 and $25,000,000 respectively.     /s/ Kim Greaves                             /s/ Jim Miller - -----------------                           --------------- Kim Greaves                                    Jim Miller Vice President                                 Vice President JPMorgan Chase Bank, N.A.                      JPMorgan Chase Bank, N.A.   /s/ Scott Powell - ------------------ Scott Powell Senior Vice President JPMorgan Chase Bank, N.A.                         PRICEWATERHOUSECOOPERS                                                PricewaterhouseCoopers LLP                                               PricewaterhouseCoopers Center                                               300 Madison Avenue                                               New York NY 10017                                               Telephone (646) 471 3000                                               Facsimile (813) 286 6000                         Report of Independent Auditors   To the Board of Directors and Stockholder of JPMorgan Chase Bank, National Association:  We have examined management's assertion about JPMorgan Chase Bank, National Association's (the "Company") compliance with the minimum servicing standards identified in the Mortgage Bankers Association of America's Uniform Single Attestation Program for Mortgage Bankers ("USAP") solely as they relate to standard VII, Insurance Policies (the "Applicable Standard"), as of and for the year ended December 31, 2005 included in the accompanying management assertion. Management is responsible for the Company's compliance with the Applicable Standard. Our responsibility is to express an opinion on management's assertion about the Company's compliance, solely as it relates to the Applicable Standard based on our examination. The Company uses subservicing organizations to perform the servicing obligations subject to minimum servicing standards I-VI of USAP. We did not examine the Company's compliance with standards I-VI of USAP and, accordingly, do not express an opinion thereon.  Our examination was made in accordance with attestation 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 Applicable Standard 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 Applicable Standard.  In our opinion, management's assertion that the Company complied with the Applicable Standard solely as it relates to standard VII, Insurance Policies, as of and for the year ended December 31, 2005 is fairly stated, in all material respects.   /s/ PricewaterhouseCoopers L.L.P. PricewaterhouseCoopers L.L.P.  March 13, 2006                          Management's Assertion Concerning Compliance                    with USAP Minimum Servicing Standards   March 13, 2006  As of and for the year ended December 31, 2005, JPMorgan Chase Bank, National Association (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") solely as they relate to standard VII, Insurance Policies (the "Applicable Standard"). The Company uses subservicing organizations to perform the servicing obligations subject to minimum servicing standards I-VI of USAP.  As of and for this same period, the Company had in effect fidelity bond and errors and omissions policies in the amounts of $250,000,000 and $25,000,000 respectively.  Attached to this Management Assertion are the independent auditors' reports on the subservicing organizations' compliance with the minimum servicing standards related to the servicing obligations performed.   /s/ Kim Greaves                             /s/ Jim Miller - -----------------                           --------------- Kim Greaves                                  Jim Miller Vice President                               Vice President JPMorgan Chase Bank, N.A.                    JPMorgan Chase Bank, N.A.   /s/ Scott Powell - ------------------ Scott Powell Senior Vice President JPMorgan Chase Bank, N.A.          EX-5 6 ex05.txt EXHIBIT 5   REPORT OF INDEPENDENT ACCOUNTANTS  Board of Directors Midwest Loan Services, Inc.   We have examined management's assertion, included in the accompanying report titled Report of Management, that Midwest Loan Services, Inc. complied with the servicing standards identified in exhibit A to the Report of Management as set forth in the Mortgage Bankers Association of America's Uniform Single Attestation Program for Mortgage Bankers (USAP) during the year ended December 31, 2005. Management is responsible for the Company's compliance with those specified 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 specified minimum servicing standards and performing such other procedures as we considered necessary in the circumstances. We believe that our examination does not provide a legal determination on the Company's compliance with specified minimum servicing standards.  In our opinion, management's assertion that the Company complied with the aforementioned specified minimum standards during the year ended December 31, 2005 is fairly stated, in all material respects.   /s/ UHY,LLP - ------------ UHY, LLP  Southfield, Michigan January 20, 2006                                                                                                MIDWEST                                                            LOAN SERVICES INC.                                                 616 Sheldcn Avenue, Suite 300                                                                  P.O. Box 144                                                       Houghton, MT 49931-0144                                                         Phone: (906) 487-5870                                                            Fax (906) 487-5869                                                        e-mail: misloan@up.net                                                     web: www.subservicer.com   February 22, 2006                       Management's Assertion on Compliance              With the Specified Minimum Servicing Standards Set Forth            In the Uniform Single Attestation Program for Mortgage Bankers   We, as members of management of Midwest Loan Services, Inc. are responsible for complying with the servicing standards identified in the attached Exhibit A. These standards are set forth in the Mortgage Bankers Association of America's Uniform Single Attestation Program for Mortgage Bankers (USAP). We are also responsible for establishing and maintaining effective internal control over compliance with these specked minimum servicing standards. We have performed an evaluation of the Company's compliance with the specified minimum servicing standards as of December 31, 2005 and for the year then ended. Based on this evaluation, we assert that during the year ended December 31, 2005, the Company complied, in all material respects, with the specified minimum servicing standards.  As of December 31, 2005 and for the year then ended, the Company had in effect a fidelity bond and an errors and omissions policy in the amount of $3,000,000.   /s/ Edward Burger - ------------------ Edward Burger, President  /s/ Stephen Ranzini - ------------------ Stephen Ranzini, Chairman of the Board                                                                                        MIDWEST                                                            LOAN SERVICES INC.                                                 616 Sheldcn Avenue, Suite 300                                                                  P.O. Box 144                                                       Houghton, MT 49931-0144                                                         Phone: (906) 487-5870                                                            Fax (906) 487-5869                                                        e-mail: misloan@up.net                                              web: www.midwestloanservices.com                        Specified Minimum Servicing Standards  I.  Custodial Bank Accounts      1.  Reconciliations shall be prepared on a monthly basis for all         custodial bank accounts and related bank clearing accounts. These         reconciliations shall:          a.  Be mathematically accurate;          b.  Be prepared within forty-five (45) calendar days after the cutoff             date. The cutoff date is the date as of which a bank account is             reconciled every month. It may, or may not, coincide with a             prescribed investor reporting date but shall be consistent from             period to period;          c.  Be reviewed and approved by someone other than the person who             prepared the reconciliation; and          d.  Document explanations for reconciling items. These reconciling             items shall be resolved within ninety (90) calendar days of their             original identification.      2.  Funds of the servicing entity shall be advanced in cases where there         is an overdraft in an investor's or a mortgagor's account.      3.  Each custodial account shall be maintained at a federally insured         depository institution in trust for the applicable investor.      4.  Escrow funds held in trust for a mortgagor shall be returned to the         mortgagor within thirty (30) calendar days of payoff of the mortgage         loan.  II. Mortgage Payments      1.  Mortgage payments shall be deposited into the custodial bank accounts         and related bank clearing accounts within two (2) business days of         receipt.      2.  Mortgage payments made in accordance with the mortgagor's loan         documents shall be posted to the applicable mortgagor records within         two (2) business days of receipt.      3.  Mortgage payments shall be allocated to principal, interest,         insurance, taxes or other escrow items in accordance with the         mortgagor's loan documents.      4.  Mortgage payments identified as loan payoffs shall be allocated in         accordance with the mortgagor's loan documents.  III.Disbursements      1.  Disbursements made via wire transfer on behalf of a mortgagor or         investor shall be made only by authorized personnel.      2.  Disbursements made on behalf of a mortgagor or investor shall be         posted within two (2) business days to the mortgagor's or investor's         records maintained by the servicing entity.      3.  Tax and insurance payments shall be made on or before the penalty or         insurance policy expiration dates, as indicated on tax bills and         insurance premium notices, respectively, provided that such support         has been received by the servicing entity at least thirty (30)         calendar days prior to these dates.      4.  Any late payment penalties paid in conjunction with the payment of         any tax bill or insurance premium notice shall be paid from the         servicing entity's funds and not charged to the mortgagor, unless the         late payment was due to the mortgagor's error or omission.      5.  Amounts remitted to investors per the servicer's investor reports         shall agree with cancelled checks, or other form of payment, or         custodial bank statements.      6.  Unissued checks shall be safeguarded so as to prevent unauthorized         access.  IV. Investor Accounting and Reporting      1.  The servicing entity's investor reports shall agree with, or         reconcile to, investors' records on a monthly basis as to the total         unpaid principal balance and number of loans serviced by the         servicing entity.  V.  Mortgagor Loan Accounting      1.  The servicing entity's mortgage loan records shall agree with, or         reconcile to, the records of mortgagors with respect to the unpaid         principal balance on a monthly basis.      2.  Adjustments on adjustable rate mortgage (ARM) loans shall be         computed based on the related mortgage note and any ARM rider.      3.  Escrow accounts shall be analyzed, in accordance with the         mortgagor's loan documents, on at least an annual basis.      4.  Interest on escrow accounts shall be paid, or credited, to         mortgagors in accordance with the applicable state laws.  VI. Delinquencies      1.  Records documenting collection efforts shall be maintained during         the period a loan is in default and shall be updated at least         monthly. Such records shall describe the entity's activities in         monitoring delinquent loans including, for example, phone calls,         letters and mortgage payment rescheduling plans in cases where the         delinquency is deemed temporary (i.e., illness or unemployment).  VII.Insurance Policies      1.  A fidelity bond and errors and omissions policy shall be in effect on         the servicing entity throughout the reporting period in the amount of         coverage represented to investors in management's assertion.   Signed, /s/ Edward Burger Edward Burger, President  Date: March 23rd, 2006    EX-7 7 ex07.txt EXHIBIT 7  ERNST & YOUNG             Ernst & Young LLP            Phone: (216) 861-5000                           Suite 1300                   www.ey.com                           925 Euclid Avenue                           Cleveland, Ohio 44115                 Report on Management's Assertion on Compliance       with the Specified Minimum Servicing Standards Set Forth in the           Uniform Single Attestation Program for Mortgage Bankers                     Report of Independent Accountants   Board of Directors National City Mortgage Co.  We have examined management's assertion, included in the accompanying report titled Report of Management, that National City Mortgage Co. (NCM) complied with the minimum servicing standards identified in Exhibit A to the Report of Management (the specific minimum servicing standards) as set forth in the Mortgage Bankers Association of America's Uniform Single Attestation Program for Mortgage Bankers during the year-ended December 31, 2005. Management is responsible for NCM's compliance with the specified minimum servicing standards. Our responsibility is to express an opinion on management's assertions about NCM's compliance based on our examination.  Our examination was made in accordance with attestation standards established by the Public Company Accounting Oversight Board (United States) and, accordingly, included examining, on a test basis, evidence about NCM's compliance with the specified 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 NCM's compliance with specified minimum servicing standards.  In our opinion, management's assertion that NCM complied with the aforementioned specified minimum servicing standards during the year ended December 31, 2005, is fairly stated, in all material respects.                                           /s/ Ernst & Young LLP                                         ----------------------                                          Ernst & Young LLP  March 1, 2006                NationalCity: Mortgage Co.                                National City Mortgage Co.                                A Subsidiary of National City Bank of Indiana                                3232 Newmark Drive, Miamisburg, Ohio 45342                                Telephone: (937) 910-1200                                  Mailing Address:                                P.O. Box 1820                                Dayton, Ohio 45401-1820      Management's Assertion on Compliance with the Specified Minimum Servicing Standards Set Forth in the Uniform Single Attestation Program                      for Mortgage Bankers   Report of Management  We, as members of management of National City Mortgage Co. (NCM), are responsible for complying with the servicing standards identified in the attached Exhibit A (the specified minimum servicing standards) as set forth in the Mortgage Bankers Association of America's Uniform Single Attestation Program for Mortgage Bankers (USAP). We are also responsible for establishing and maintaining effective internal control over compliance with these specified minimum servicing standards. We have performed an evaluation of NCM's compliance with the specified minimum servicing standards as of December 31, 2005 and for the year then ended. Based on this evaluation, we assert that during the year ended December 31, 2005, NCM complied, in all material respects, with the specified minimum servicing standards set forth in the USAP.  As of December 31, 2005 and for the year then ended, NCM had in effect a fidelity bond policy in the amount of $200 million and an errors and omissions policy in the amount of $250 million.                                                  /s/Steven M. Scheid                                                --------------------                                                Steven M. Scheid                                                Senior Vice President                                                 /s/ T. Jackson Case, Jr.                                                -----------------------                                                T. Jackson Case, Jr.                                                Executive Vice President  March 1, 2006                                          Exhibit A                         Specified Minimum Servicing Standards  I.  Custodial Bank Accounts      1.  Reconciliations shall be prepared on a monthly basis for all         custodial bank accounts and related bank clearing accounts. These         reconciliations shall:          a.  be mathematically accurate;          b.  be prepared within forty-five (45) calendar days after the cutoff             date. The cutoff date is the date as of which a bank account is             reconciled every month. It may, or may not, coincide with a             prescribed investor reporting date but shall be consistent from             period to period;          c.  be reviewed and approved by someone other than the person who             prepared the reconciliation; and          d.  document explanations for reconciling items. These reconciling             items shall be resolved within ninety (90) calendar days of their             original identification.      2.  Funds of the servicing entity shall be advanced in cases where there         is an overdraft in an investor's or a mortgagor's account.      3.  Each custodial account shall be maintained at a federally insured         depository institution in trust for the applicable investor.      4.  Escrow funds held in trust for a mortgagor shall be returned to the         mortgagor within thirty (30) calendar days of payoff of the mortgage         loan.  II. Mortgage Payments      1.  Mortgage payments shall be deposited into the custodial bank accounts         and related bank clearing accounts within two (2) business days of         receipt.      2.  Mortgage payments made in accordance with the mortgagor's loan         documents shall be posted to the applicable mortgagor records within         two (2) business days of receipt.      3.  Mortgage payments shall be allocated to principal, interest,         insurance, taxes or other escrow items in accordance with the         mortgagor's loan documents.      4.  Mortgage payments identified as loan payoffs shall be allocated in         accordance with the mortgagor's loan documents.  III.Disbursements      1.  Disbursements made via wire transfer on behalf of a mortgagor or         investor shall be made only by authorized personnel.      2.  Disbursements made on behalf of a mortgagor or investor shall be         posted within two (2) business days to the mortgagor's or investor's         records maintained by the servicing         entity.      3.  Tax and insurance payments shall be made on or before the penalty or         insurance policy expiration dates, as indicated on tax bills and         insurance premium notices, respectively, provided that such support         has been received by the servicing entity at least thirty (30)         calendar days prior to these dates.      4.  Any late payment penalties paid in conjunction with the payment of         any tax bill or insurance premium notice shall be paid from the         servicing entity's funds and not charged to the mortgagor, unless the         late payment was due to the mortgagor's error or omission.      5.  Amounts remitted to investors per the servicer's investor reports         shall agree with cancelled checks, or other form of payment, or         custodial bank statements.      6.  Unissued checks shall be safeguarded so as to prevent unauthorized         access.  IV. Investor Accounting and Reporting      1.  The servicing entity's investor reports shall agree with, or         reconcile to, investors' records on a monthly basis as to the total         unpaid principal balance and number of loans serviced by the         servicing entity.  V.  Mortgagor Loan Accounting      1.  The servicing entity's mortgage loan records shall agree with, or         reconcile to, the records of mortgagors with respect to the unpaid         principal balance on a monthly basis.      2.  Adjustments on adjustable rate mortgage (ARM) loans shall be         computed based on the related mortgage note and any ARM rider.      3.  Escrow accounts shall be analyzed, in accordance with the         mortgagor's loan documents, on at least an annual basis.      4.  Interest on escrow accounts shall be paid, or credited, to         mortgagors in accordance with the applicable state laws.  VI. Delinquencies      1.  Records documenting collection efforts shall be maintained during         the period a loan is in default and shall be updated at least         monthly. Such records shall describe the entity's activities in         monitoring delinquent loans including, for example, phone calls,         letters and mortgage payment rescheduling plans in cases where the         delinquency is deemed temporary (i.e., illness or unemployment).  VII.Insurance Policies      1.  A fidelity bond and errors and omissions policy shall be in effect on         the servicing entity throughout the reporting period in the amount of         coverage represented to investors in management's assertion.    EX-8 8 ex08.txt EXHIBIT 8  KPMG LLP Suite 2300 Three Wachovia Center 401 South Tryon Street Charlotte, NC 28202-1911                             Independent Accountants' Report  The Board of Directors Wachovia Mortgage Corporation  We have examined management's assertion, included in the accompanying Management Assertion, that Wachovia Mortgage Corporation (a wholly-owned subsidiary of Wachovia Bank, National Association) 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 for the year ended December 31, 2005. Management is responsible for Wachovia Mortgage Corporation's compliance with those minimum servicing standards. Our responsibility is to express an opinion on management's assertion about Wachovia Mortgage Corporation's compliance based on our examination.  Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants and, accordingly, included examining, on a test basis, evidence about Wachovia Mortgage Corporation's compliance with the minimum servicing standards specified above 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 Wachovia Mortgage Corporation's compliance with the minimum servicing standards.  In our opinion, management's assertion that Wachovia Mortgage Corporation complied with the aforementioned minimum servicing standards as of and for the year ended December 31, 2005 is fairly stated, in all material respects.    /s/KPMG LLP - ----------- KPMG LLP  March 15, 2006          KPMG LLP, a U.S. limited liability partnership, is the U.S.         member firm of KPMG International, a Swiss cooperative.            Wachovia Mortgage Corporation Corporate Mortgage Services Division NC1087 401 South Tryon Street, 22nd Floor Charlotte, NC 28288  Toll Free 866 642-9405                                                                       WACHOVIA                                MANAGEMENT ASSERTION  As of and for the year ended December 31, 2005, Wachovia Mortgage Corporation 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 for the same period, Wachovia Mortgage Corporation had in effect a fidelity bond in the amount of $200 million from January 1, 2005 through May 31, 2005 and $250 million from June 1, 2005 through December 31, 2005 and an errors and omissions policy in the amount of $20 million from January 1, 2005 through August 31, 2005 and $25 million from September 1, 2005 through December 31, 2005.    /s/ C.D. DAVIES                                    March 15, 2006 - --------------------------                         ---------------- C.D. Davies, President                                   Date Chief Executive Officer  /s/ Debbie Craig                                   March 15, 2006 - ---------------------------                        --------------- Debbie Craig, Senior Vice President                      Date Chief Financial Officer   /s/ Tim Schuck                                     March 15, 2006 - ---------------------------                        --------------- Tim Schuck, Vice President                               Date Director of Servicing    EX-9 9 ex09.txt EXHIBIT 9  KPMG LLP 2500 Ruan Center 666 Grand Avenue Des Moines, IA 50309                      Independent Accountants' Report  The Board of Directors Wells Fargo Home Mortgage, a division of Wells Fargo Bank, N.A.:   We have examined management's assertion, included in the accompanying Assertion of Management of Wells Fargo Home Mortgage, a division of Wells Fargo Bank, N.A. (the Company) that the Company complied 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 the year ended December 31, 2005. 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 conducted in accordance with attestation 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 specified above 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, 2005 is fairly stated, in all material respects.  /s/ KPMG LLP - ------------- KPMG LLP   February 21, 2006          KPMG LLP, a U.S. limited liability partnership, is the U.S.            member firm of KPMG International, a Swiss cooperative.                   WELLS                                                   1 Home Campus FARGO                                                   Des Moines, IA 50328            Assertion of Management of Wells Fargo Home Mortgage,                 a division of Wells Fargo Bank, N.A.   As of and for the year ended December 31, 2005, Wells Fargo Home Mortgage, a division of Wells Fargo Bank, 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.  As of and for this same period, the Company had in effect a fidelity bond along with an errors and omissions policy in the amounts of $100 million and $20 million, respectively.   /s/ Michael J. Heid                              February 21, 2006 - --------------------- Michael J. Heid Division President, Capital Markets, Finance, & Administration Wells Fargo Home Mortgage, a division of Wells Fargo, N.A.  /s/ Frank R. Codel                               February 21, 2006 - --------------------- Frank R. Codel Executive Vice President, Finance and Corporate Real Estate Well& Fargo Home Mortgage, a division of Wells Fargo Bank, N.A.  /s/ Mary Coffin                                  February 21, 2006 - --------------------- Mary Coffin Executive Vice President, Servicing and Post Closing Wells Fargo Home Mortgage, a division of Wells Fargo Bank, N.A.   /s/Cara K. Heiden                                February 21, 2006 - --------------------- Cara K. Heiden Division President, Nat'l Consumer & Institutional Lending Wells Fargo Home Mortgage, a, division of Wells Fargo Bank, N.A.    EX-10 10 ex10.txt EXHIBIT 10  AURORA LOAN SERVICES A Lehman Brothers Company  Via UPS  February 23, 2006 Karen Schluter Citibank, NA 11l Wall Street, l4th Floor/Zone 3 New York, NY 10005  RE:SASCO 2005 - 10 Annual Officer's Certificate as to Compliance  Dear Ms. Schluter:  The undersigned Officer certifies the following for the period ending on December 31, 2005:  1.     I have reviewed the activities and performance of the Master Servicer during the preceding calendar year under the terms of the Trust Agreements and to the best of this Officer's knowledge, the Master Servicer has fulfilled all of its duties, responsibilities or obligations under the Agreements;  2.     Based on said review and to the best of this Officer's knowledge, the Master Servicer is not in default of its obligations under the terms of the Trust Agreements in any material respect, or, if there is a default in the fulfillment of its obligations, a description of each default or failure and the nature and status thereof has been reported to this Officer;  3.     To the best of this Officer's knowledge, nothing has arose to lead this Officer to believe that its Servicer has failed to perform any of its duties, responsibilities and obligations under its Servicing Agreement during the preceding calendar year;  4.     To the best of this Officer's knowledge, the Servicer is not in default of its obligations under the terms of its Servicing Agreement in any material respect, or, if there is a default in the fulfillment of its obligations, a description of each default or failure and the nature and status thereof has been reported to this Officer;  5.     The Master Servicer has received from its Servicer such Servicer's annual certificate of compliance and a copy of such Servicer's annual audit report, in each case to the extent required under the applicable Servicing Agreement, or, if any such certificate or report has not been received by the Master Servicer, the Master Servicer is using its best reasonable efforts to obtain such certificate or report.   Certified By:  /s/ R. Peter Karr - ------------------ R. Peter Karr Senior Vice President Master Servicing Division    EX-11 11 ex11.htm EXHIBIT 11     sasc0510p&i.pdf -- Converted by SECPublisher 4.0, created by BCL Technologies Inc., for SEC Filing       Structured       Asset Securities Corporation                       Mortgage       Pass-Through Certificates, Series 2005-10                   Schedule of       Year-To-Date Principal and Interest Distributions to Certificateholders       for 2005            Class      Interest      Principal      Realized      Ending          Distribution      Paid      Losses      Balance    A10IV      29,166.68      0.00      0.00        0.00    A10V      406,791.39      0.00      0.00        0.00    A1I      11,084,985.46      9,716,028.68      0.00        324,156,971.32    A1II      4,782,585.64      7,469,442.76      0.00        146,833,557.24    A1III      1,024,196.25      0.00      0.00        31,923,000.00    A1IV      940,013.32      249,180.92      0.00        29,155,819.08    A1V      3,407,069.45      11,749,400.93      0.00        141,619,599.07    A1VI      2,671,123.24      8,072,907.17      0.00        86,503,092.83    A1VII      1,395,554.40      3,120,263.97      0.00        39,641,736.03    A1VIII      6,752,648.42      18,378,269.55      0.00        181,056,730.45    A2I      360,531.87      316,007.45      0.00        10,542,992.55    A2II      1,045,831.50      0.00      0.00        33,201,000.00    A2III      1,669,512.26      9,053,769.48      0.00        66,948,163.52    A2IV      2,525,305.24      9,625,842.83      0.00        93,811,157.17    A2V      2,333,873.62      3,065,114.42      0.00        36,944,885.58    A3II      192,118.50      0.00      0.00        6,099,000.00    A3III      1,519,666.34      3,292,279.86      0.00        24,344,787.14    A3IV      667,609.43      0.00      0.00        0.00    A3V      542,769.45      0.00      0.00        0.00    A4II      0.00      0.00      0.00        4,005,946.25    A4III      424,655.00      0.00      0.00        13,236,000.00    A4IV      511,393.07      2,522,771.91      0.00        20,236,228.09    A4V      78,487.50      0.00      0.00        2,340,000.00    A5III      1,778,382.26      7,432,505.98      0.00        56,590,494.02    A5IV      453,422.58      917,371.60      0.00        7,358,628.40    A5V      0.00      11,647,194.85      0.00        1,378,286.89    A6III      177,838.21      0.00      0.00        0.00    A6IV      0.00      0.00      0.00        5,162.64    A6V      492,827.44      0.00      0.00        16,092,324.00    A7IV      0.00      4,047,495.95      0.00        0.00    A7V      924,546.49      0.00      0.00        30,189,274.00    A8IV      291,666.69      0.00      0.00        10,000,000.00    A8V      2,249,656.96      18,564,061.11      0.00        63,058,789.89    A9IV      582,280.44      0.00      0.00        18,149,000.00    A9V      604,278.78      0.00      0.00        19,731,551.00    AP      0.00      329,675.41      0.00        7,789,530.59    AX      404,253.90      0.00      0.00        0.00    B1      866,003.54      180,081.98      0.00        26,259,918.02    B2      335,199.72      69,703.44      0.00        10,164,296.56    B3      167,599.85      34,851.72      0.00        5,082,148.28    B4      55,844.78      11,612.71      0.00        1,693,387.29    B5      111,722.33      23,232.21      0.00        3,387,767.79    B6      139,661.09      29,041.96      0.00        4,234,958.04    B7      83,957.53      17,459.82      0.00        2,546,025.18    P      102,890.06      0.00      0.00        0.00    PAX      105,110.55      0.00      0.00        0.00    R      0.48      100.00      0.00        0.00         -----END PRIVACY-ENHANCED MESSAGE-----