~~J.P.~~SECURITIES ~~Morgan~~AND ~~Acceptance~~EXCHANGE Corporation I Mortgage Pass-Through Certificates Record Date: 11/30/2004 Distribution Date: 12/27/2004 J.P. Morgan Acceptance Corporation I Mortgage Pass-Through Certificates Series 2004-S2 Contact: Customer Service - CTSLink Wells Fargo Bank, N.A. Securities Administration Services 7485 New Horizon Way Frederick, MD 21703 Telephone: (301) 815-6600 Fax: (301) 815-6660 Certificateholder Distribution Summary Certificate Certificate Beginning Class Pass-Through Certificate Interest Principal Class CUSIP Description Rate Balance Distribution Distribution 1-A-1 466247HM8 SEN 4.50000% 15,064,700.00 56,492.63 82,177.49 1-A-2 466247HN6 SEN 4.50000% 3,766,200.00 14,123.25 0.00 1-A-3 466247HP1 SEN 4.75000% 125,000,000.00 494,791.67 1,418,199.42 1-A-4 466247HQ9 SEN 4.75000% 30,344,100.00 120,112.06 513,768.01 1-A-5 466247HR7 SEN 4.75000% 10,000,000.00 39,583.33 169,313.97 1-A-6 466247HS5 SEN 4.75000% 593,300.00 2,348.48 10,045.40 1-A-7 466247HT3 SEN 4.75000% 20,154,800.00 79,779.42 0.00 1-A-8 466247HU0 SEN 2.48000% 24,725,300.00 51,098.95 420,929.40 1-A-9 466247HV8 SEN 5.02000% 0.00 103,434.17 0.00 1-A-P 466247HL0 PO 0.00000% 43,910.00 0.00 203.71 2-A-1 466247HX4 SEN 5.25000% 33,754,000.00 147,673.75 69,507.50 2-A-2 466247HY2 SEN 5.50000% 0.00 7,032.08 0.00 2-A-3 466247HZ9 SEN 5.50000% 13,502,700.00 61,887.38 0.00 2-A-4 466247JA2 SEN 5.50000% 2,000,000.00 9,166.67 (9,166.67) 2-A-5 466247JB0 SEN 5.75000% 16,655,200.00 79,806.17 0.00 2-A-6 466247JC8 SEN 5.25000% 25,253,600.00 110,484.50 609,844.05 2-A-7 466247JD6 SEN 5.25000% 50,000,000.00 218,750.00 1,496,484.03 2-A-8 466247JE4 SEN 5.25000% 11,969,300.00 52,365.69 0.00 2-A-9 466247JF1 SEN 2.53000% 34,889,100.00 73,557.85 842,529.78 2-A-10 466247JG9 SEN 4.47000% 0.00 129,961.90 0.00 2-A-11 466247JH7 SEN 5.75000% 6,466,700.00 30,986.27 0.00 2-A-12 466247JJ3 SEN 5.75000% 16,655,200.00 79,806.17 0.00 2-A-13 466247JK0 SEN 2.53000% 21,557,400.00 45,450.19 424,876.79 2-A-14 466247JL8 SEN 4.97000% 0.00 89,283.56 0.00 2-A-P 466247HW6 PO 0.00000% 855,051.08 0.00 1,031.62 3-A-1 466247JN4 SEN 5.50000% 8,055,966.00 36,923.18 19,746.54 3-A-P 466247JM6 PO 0.00000% 233,976.69 0.00 597.80 3-A-X 466247JP9 IO 5.50000% 0.00 547.41 0.00 4-A-1 466247JQ7 SEN 2.53000% 33,411,975.00 70,443.58 806,053.89 4-A-2 466247JR5 SEN 4.97000% 0.00 138,381.26 0.00 4-A-3 466247JS3 SEN 7.50000% 1,758,525.00 10,990.78 42,423.89 4-A-4 466247JU8 SEN 5.50000% 5,755,790.00 26,380.70 6,514.52 4-A-5 466247JV6 SEN 6.00000% 108,103,700.00 540,518.50 1,227,521.60 4-A-6 466247JW4 SEN 6.50000% 87,415,400.00 473,500.08 1,685,163.91 4-A-P 466247JT1 PO 0.00000% 11,288.15 0.00 12.78 4-A-X 466247LH4 IO 7.50000% 0.00 41.80 0.00 5-A-1 466247JX2 SEN 5.50000% 41,546,580.00 190,421.83 225,406.72 5-A-P 466247JY0 PO 0.00000% 394,945.26 0.00 1,621.69 5-A-X 466247JZ7 IO 5.50000% 0.00 8,153.67 0.00 6-A-1 466247KA0 SEN 6.00000% 49,319,700.00 246,598.50 303,104.03 6-A-P 466247KB8 PO 0.00000% 255,878.46 0.00 274.44 6-A-X 466247KC6 IO 6.00000% 0.00 10,907.76 0.00 A-R 466247LG6 SEN 5.50000% 100.00 0.46 100.00 1-B-1 466247KD4 SUB 5.02550% 1,165,000.00 4,878.92 4,499.11 1-B-2 466247KE2 SUB 5.02550% 931,800.00 3,902.30 3,598.52 1-B-3 466247KF9 SUB 5.02550% 465,900.00 1,951.15 1,799.26 1-B-4 466247KG7 SUB 5.02550% 209,600.00 877.79 809.45 1-B-5 466247KH5 SUB 5.02550% 139,800.00 585.47 539.89 1-B-6 466247KJ1 SUB 5.02550% 349,493.02 1,463.65 1,349.71 2-B-1 466247KK8 SUB 5.84562% 2,612,500.00 12,726.40 2,765.86 2-B-2 466247KL6 SUB 5.84562% 1,866,100.00 9,090.43 1,975.65 2-B-3 466247KM4 SUB 5.84562% 995,300.00 4,848.45 1,053.73 2-B-4 466247KN2 SUB 5.84562% 497,600.00 2,423.98 526.81 2-B-5 466247KP7 SUB 5.84562% 248,800.00 1,211.99 263.41 2-B-6 466247KQ5 SUB 5.84562% 746,563.36 3,636.77 790.40 3-B-1 466247KR3 SUB 6.22140% 5,893,900.00 30,556.92 7,414.71 3-B-2 466247KS1 SUB 6.22140% 4,333,700.00 22,468.07 5,451.93 3-B-3 466247KT9 SUB 6.22140% 2,426,800.00 12,581.74 3,052.99 3-B-4 466247KU6 SUB 6.22140% 3,293,600.00 17,075.67 4,143.45 3-B-5 466247KV4 SUB 6.22140% 1,040,100.00 5,392.40 1,308.48 3-B-6 466247KW2 SUB 6.22140% 1,733,611.86 8,987.91 2,180.95 Totals 828,464,553.88 3,996,445.66 10,411,810.62COMMISSION

~~Certificateholder Distribution Summary (continued) Current Ending Cumulative Realized Certificate Total Realized Class Loss Balance Distribution Losses 1-A-1 0.00 14~~Washington,~~982,522.51~~ ~~138,670~~D.~~12 0~~C.00 1-A-2 0.00 3,766,200.00 14,123.25 0.00 1-A-3 0.00 123,581,800.58 1,912,991.09 0.00 1-A-4 0.00 29,830,331.99 633,880.07 0.00 1-A-5 0.00 9,830,686.03 208,897.30 0.00 1-A-6 0.00 583,254.60 12,393.88 0.00 1-A-7 0.00 20,154,800.00 79,779.42 0.00 1-A-8 0.00 24,304,370.60 472,028.35 0.00 1-A-9 0.00 0.00 103,434.17 0.00 1-A-P 0.00 43,706.29 203.71 0.00 2-A-1 0.00 33,684,492.50 217,181.25 0.00 2-A-2 0.00 0.00 7,032.08 0.00 2-A-3 0.00 13,502,700.00 61,887.38 0.00 2-A-4 0.00 2,009,166.67 0.00 0.00 2-A-5 0.00 16,655,200.00 79,806.17 0.00 2-A-6 0.00 24,643,755.95 720,328.55 0.00 2-A-7 0.00 48,503,515.97 1,715,234.03 0.00 2-A-8 0.00 11,969,300.00 52,365.69 0.00 2-A-9 0.00 34,046,570.22 916,087.63 0.00 2-A-10 0.00 0.00 129,961.90 0.00 2-A-11 0.00 6,466,700.00 30,986.27 0.00 2-A-12 0.00 16,655,200.00 79,806.17 0.00 2-A-13 0.00 21,132,523.21 470,326.98 0.00 2-A-14 0.00 0.00 89,283.56 0.00 2-A-P 0.00 854,019.46 1,031.62 0.00 3-A-1 0.00 8,036,219.46 56,669.72 0.00 3-A-P 0.00 233,378.89 597.80 0.00 3-A-X 0.00 0.00 547.41 0.00 4-A-1 0.00 32,605,921.11 876,497.47 0.00 4-A-2 0.00 0.00 138,381.26 0.00 4-A-3 0.00 1,716,101.11 53,414.67 0.00 4-A-4 0.00 5,749,275.48 32,895.22 0.00 4-A-5 0.00 106,876,178.40 1,768,040.10 0.00 4-A-6 0.00 85,730,236.09 2,158,663.99 0.00 4-A-P 0.00 11,275.37 12.78 0.00 4-A-X 0.00 0.00 41.80 0.00 5-A-1 0.00 41,321,173.28 415,828.55 0.00 5-A-P 0.00 393,323.57 1,621.69 0.00 5-A-X 0.00 0.00 8,153.67 0.00 6-A-1 0.00 49,016,595.97 549,702.53 0.00 6-A-P 0.00 255,604.01 274.44 0.00 6-A-X 0.00 0.00 10,907.76 0.00 A-R 0.00 0.00 100.46 0.00 1-B-1 0.00 1,160,500.89 9,378.03 0.00 1-B-2 0.00 928,201.48 7,500.82 0.00 1-B-3 0.00 464,100.74 3,750.41 0.00 1-B-4 0.00 208,790.55 1,687.24 0.00 1-B-5 0.00 139,260.11 1,125.36 0.00 1-B-6 0.00 348,143.31 2,813.36 0.00 2-B-1 0.00 2,609,734.14 15,492.26 0.00 2-B-2 0.00 1,864,124.35 11,066.08 0.00 2-B-3 0.00 994,246.27 5,902.18 0.00 2-B-4 0.00 497,073.19 2,950.79 0.00 2-B-5 0.00 248,536.59 1,475.40 0.00 2-B-6 0.00 745,772.96 4,427.17 0.00 3-B-1 0.00 5,886,485.29 37,971.63 0.00 3-B-2 0.00 4,328,248.07 27,920.00 0.00 3-B-3 0.00 2,423,747.01 15,634.73 0.00 3-B-4 0.00 3,289,456.55 21,219.12 0.00 3-B-5 0.00 1,038,791.52 6,700.88 0.00 3-B-6 0.00 1,731,430.91 11,168.86 0.00 Totals 0.00 818,052,743.25 14,408,256.28 0.00 All distributions required by the Pooling and Servicing Agreement have been calculated by the Certificate Administrator on behalf of the Trustee. 20549

~~Principal~~Form Distribution Statement Original Beginning Scheduled Unscheduled Face Certificate Principal Principal Realized Class Amount Balance Distribution Distribution Accretion Loss (1) 1-A-1 15,064,700.00 15,064,700.00 75,644.60 6,532.90 0.00 0.00 1-A-2 3,766,200.00 3,766,200.00 0.00 0.00 0.00 0.00 1-A-3 125,000,000.00 125,000,000.00 483,103.43 935,095.99 0.00 0.00 1-A-4 30,344,100.00 30,344,100.00 175,012.82 338,755.19 0.00 0.00 1-A-5 10,000,000.00 10,000,000.00 57,676.06 111,637.91 0.00 0.00 1-A-6 593,300.00 593,300.00 3,421.92 6,623.48 0.00 0.00 1-A-7 20,154,800.00 20,154,800.00 0.00 0.00 0.00 0.00 1-A-8 ~~24,725,300.00 24,725,300.00 92,013.42 328,915.98 0.00 0.00 1~~-A-9 0.00 0.00 0.00 0.00 0.00 0.00 1-A-P 43,910.00 43,910.00 178.58 25.12 0.00 0.00 2-A-1 33,754,000.00 33,754,000.00 61,791.64 7,715.86 0.00 0.00 2-A-2 0.00 0.00 0.00 0.00 0.00 0.00 2-A-3 13,502,700.00 13,502,700.00 0.00 0.00 0.00 0.00 2-A-4 2,000,000.00 2,000,000.00 0.00 0.00 (9,166.67) 0.00 2-A-5 16,655,200.00 16,655,200.00 0.00 0.00 0.00 0.00 2-A-6 25,253,600.00 25,253,600.00 33,217.90 576,626.15 0.00 0.00 2-A-7 50,000,000.00 50,000,000.00 81,512.74 1,414,971.29 0.00 0.00 2-A-8 11,969,300.00 11,969,300.00 0.00 0.00 0.00 0.00 2-A-9 34,889,100.00 34,889,100.00 45,892.18 796,637.60 0.00 0.00 2-A-10 0.00 0.00 0.00 0.00 0.00 0.00 2-A-11 6,466,700.00 6,466,700.00 0.00 0.00 0.00 0.00 2-A-12 16,655,200.00 16,655,200.00 0.00 0.00 0.00 0.00 2-A-13 21,557,400.00 21,557,400.00 20,491.01 404,385.78 0.00 0.00 2-A-14 0.00 0.00 0.00 0.00 0.00 0.00 2-A-P 855,051.08 855,051.08 1,004.76 26.86 0.00 0.00 3-A-1 8,055,966.00 8,055,966.00 19,695.65 50.89 0.00 0.00 3-A-P 233,976.69 233,976.69 589.76 8.03 0.00 0.00 3-A-X 0.00 0.00 0.00 0.00 0.00 0.00 4-A-1 33,411,975.00 33,411,975.00 29,616.26 776,437.63 0.00 0.00 4-A-2 0.00 0.00 0.00 0.00 0.00 0.00 4-A-3 1,758,525.00 1,758,525.00 1,558.75 40,865.14 0.00 0.00 4-A-4 5,755,790.00 5,755,790.00 5,842.38 672.14 0.00 0.00 4-A-5 108,103,700.00 108,103,700.00 101,090.34 1,126,431.26 0.00 0.00 4-A-6 87,415,400.00 87,415,400.00 76,785.10 1,608,378.81 0.00 0.00 4-A-P 11,288.15 11,288.15 12.78 0.00 0.00 0.00 4-A-X 0.00 0.00 0.00 0.00 0.00 0.00 5-A-1 41,546,580.00 41,546,580.00 149,667.36 75,739.36 0.00 0.00 5-A-P 394,945.26 394,945.26 1,469.50 152.20 0.00 0.00 5-A-X 0.00 0.00 0.00 0.00 0.00 0.00 6-A-1 49,319,700.00 49,319,700.00 46,367.44 256,736.59 0.00 0.00 6-A-P 255,878.46 255,878.46 271.70 2.75 0.00 0.00 6-A-X 0.00 0.00 0.00 0.00 0.00 0.00 A-R 100.00 100.00 88.90 11.10 0.00 0.00 1-B-1 1,165,000.00 1,165,000.00 4,499.11 0.00 0.00 0.00 1-B-2 931,800.00 931,800.00 3,598.52 0.00 0.00 0.00 1-B-3 465,900.00 465,900.00 1,799.26 0.00 0.00 0.00 1-B-4 209,600.00 209,600.00 809.45 0.00 0.00 0.00 1-B-5 139,800.00 139,800.00 539.89 0.00 0.00 0.00 1-B-6 349,493.02 349,493.02 1,349.71 0.00 0.00 0.00 2-B-1 2,612,500.00 2,612,500.00 2,765.86 0.00 0.00 0.00 2-B-2 1,866,100.00 1,866,100.00 1,975.65 0.00 0.00 0.00 2-B-3 995,300.00 995,300.00 1,053.73 0.00 0.00 0.00 2-B-4 497,600.00 497,600.00 526.81 0.00 0.00 0.00 2-B-5 248,800.00 248,800.00 263.41 0.00 0.00 0.00 2-B-6 746,563.36 746,563.36 790.39 0.01 0.00 0.00 3-B-1 5,893,900.00 5,893,900.00 7,414.71 0.00 0.00 0.00 3-B-2 4,333,700.00 4,333,700.00 5,451.93 0.00 0.00 0.00 3-B-3 2,426,800.00 2,426,800.00 3,052.99 0.00 0.00 0.00 3-B-4 3,293,600.00 3,293,600.00 4,143.45 0.00 0.00 0.00 3-B-5 1,040,100.00 1,040,100.00 1,308.48 0.00 0.00 0.00 3-B-6 1,733,611.86 1,733,611.86 2,180.94 0.01 0.00 0.00 Totals 828,464,553.88 828,464,553.88 1,607,541.27 8,813,436.03 (9,166.67) 0.00 (1) Amount Does Not Include Excess Special Hazard, Bankruptcy, or Fraud Losses Unless Otherwise Disclosed. Please Refer to the Prospectus Supplement for a Full Description.K

~~Principal~~CURRENT Distribution Statement (continued) Total Ending Ending Total Principal Certificate Certificate Principal Class Reduction Balance Percentage Distribution 1-A-1 82,177.49 14,982,522.51 0.99454503 82,177.49 1-A-2 0.00 3,766,200.00 1.00000000 0.00 1-A-3 1,418,199.42 123,581,800.58 0.98865440 1,418,199.42 1-A-4 513,768.01 29,830,331.99 0.98306860 513,768.01 1-A-5 169,313.97 9,830,686.03 0.98306860 169,313.97 1-A-6 10,045.40 583,254.60 0.98306860 10,045.40 1-A-7 0.00 20,154,800.00 1.00000000 0.00 1-A-8 420,929.40 24,304,370.60 0.98297576 420,929.40 1-A-9 0.00 0.00 0.00000000 0.00 1-A-P 203.71 43,706.29 0.99536074 203.71 2-A-1 69,507.50 33,684,492.50 0.99794076 69,507.50 2-A-2 0.00 0.00 0.00000000 0.00 2-A-3 0.00 13,502,700.00 1.00000000 0.00 2-A-4 (9,166.67) 2,009,166.67 1.00458333 (9,166.67) 2-A-5 0.00 16,655,200.00 1.00000000 0.00 2-A-6 609,844.05 24,643,755.95 0.97585120 609,844.05 2-A-7 1,496,484.03 48,503,515.97 0.97007032 1,496,484.03 2-A-8 0.00 11,969,300.00 1.00000000 0.00 2-A-9 842,529.78 34,046,570.22 0.97585120 842,529.78 2-A-10 0.00 0.00 0.00000000 0.00 2-A-11 0.00 6,466,700.00 1.00000000 0.00 2-A-12 0.00 16,655,200.00 1.00000000 0.00 2-A-13 424,876.79 21,132,523.21 0.98029091 424,876.79 2-A-14 0.00 0.00 0.00000000 0.00 2-A-P 1,031.62 854,019.46 0.99879350 1,031.62 3-A-1 19,746.54 8,036,219.46 0.99754883 19,746.54 3-A-P 597.80 233,378.89 0.99744504 597.80 3-A-X 0.00 0.00 0.00000000 0.00 4-A-1 806,053.89 32,605,921.11 0.97587530 806,053.89 4-A-2 0.00 0.00 0.00000000 0.00 4-A-3 42,423.89 1,716,101.11 0.97587530 42,423.89 4-A-4 6,514.52 5,749,275.48 0.99886818 6,514.52 4-A-5 1,227,521.60 106,876,178.40 0.98864496 1,227,521.60 4-A-6 1,685,163.91 85,730,236.09 0.98072235 1,685,163.91 4-A-P 12.78 11,275.37 0.99886784 12.78 4-A-X 0.00 0.00 0.00000000 0.00 5-A-1 225,406.72 41,321,173.28 0.99457460 225,406.72 5-A-P 1,621.69 393,323.57 0.99589389 1,621.69 5-A-X 0.00 0.00 0.00000000 0.00 6-A-1 303,104.03 49,016,595.97 0.99385430 303,104.03 6-A-P 274.44 255,604.01 0.99892742 274.44 6-A-X 0.00 0.00 0.00000000 0.00 A-R 100.00 0.00 0.00000000 100.00 1-B-1 4,499.11 1,160,500.89 0.99613810 4,499.11 1-B-2 3,598.52 928,201.48 0.99613810 3,598.52 1-B-3 1,799.26 464,100.74 0.99613810 1,799.26 1-B-4 809.45 208,790.55 0.99613812 809.45 1-B-5 539.89 139,260.11 0.99613813 539.89 1-B-6 1,349.71 348,143.31 0.99613809 1,349.71 2-B-1 2,765.86 2,609,734.14 0.99894130 2,765.86 2-B-2 1,975.65 1,864,124.35 0.99894129 1,975.65 2-B-3 1,053.73 994,246.27 0.99894129 1,053.73 2-B-4 526.81 497,073.19 0.99894130 526.81 2-B-5 263.41 248,536.59 0.99894128 263.41 2-B-6 790.40 745,772.96 0.99894128 790.40 3-B-1 7,414.71 5,886,485.29 0.99874197 7,414.71 3-B-2 5,451.93 4,328,248.07 0.99874197 5,451.93 3-B-3 3,052.99 2,423,747.01 0.99874197 3,052.99 3-B-4 4,143.45 3,289,456.55 0.99874197 4,143.45 3-B-5 1,308.48 1,038,791.52 0.99874197 1,308.48 3-B-6 2,180.95 1,731,430.91 0.99874196 2,180.95 Totals 10,411,810.62 818,052,743.25 0.98743240 10,411,810.62REPORT

~~Principal~~Pursuant ~~Distribution~~to ~~Factors~~Section Statement Original Beginning Scheduled Unscheduled Face Certificate Principal Principal Class (2) Amount Balance Distribution Distribution Accretion 1-A-1 15,064,700.00 1000.00000000 5.02131473 0.43365616 0.00000000 1-A-2 3,766,200.00 1000.00000000 0.00000000 0.00000000 0.00000000 1-A-3 125,000,000.00 1000.00000000 3.86482744 7.48076792 0.00000000 1-A-4 30,344,100.00 1000.00000000 5.76760622 11.16379098 0.00000000 1-A-5 10,000,000.00 1000.00000000 5.76760600 11.16379100 0.00000000 1-A-6 593,300.00 1000.00000000 5.76760492 11.16379572 0.00000000 1-A-7 20,154,800.00 1000.00000000 0.00000000 0.00000000 0.00000000 1-A-8 24,725,300.00 1000.00000000 3.72142785 13~~.30281048~~ ~~0.00000000~~or 1-A-9 0.00 0.00000000 0.00000000 0.00000000 0.00000000 1-A-P 43,910.00 1000.00000000 4.06695514 0.57207925 0.00000000 2-A-1 33,754,000.00 1000.00000000 1.83064644 0.22859098 0.00000000 2-A-2 0.00 0.00000000 0.00000000 0.00000000 0.00000000 2-A-3 13,502,700.00 1000.00000000 0.00000000 0.00000000 0.00000000 2-A-4 2,000,000.00 1000.00000000 0.00000000 0.00000000 (4.58333500) 2-A-5 16,655,200.00 1000.00000000 0.00000000 0.00000000 0.00000000 2-A-6 25,253,600.00 1000.00000000 1.31537286 22.83342375 0.00000000 2-A-7 50,000,000.00 1000.00000000 1.63025480 28.29942580 0.00000000 2-A-8 11,969,300.00 1000.00000000 0.00000000 0.00000000 0.00000000 2-A-9 34,889,100.00 1000.00000000 1.31537300 22.83342362 0.00000000 2-A-10 0.00 0.00000000 0.00000000 0.00000000 0.00000000 2-A-11 6,466,700.00 1000.00000000 0.00000000 0.00000000 0.00000000 2-A-12 16,655,200.00 1000.00000000 0.00000000 0.00000000 0.00000000 2-A-13 21,557,400.00 1000.00000000 0.95053253 18.75855994 0.00000000 2-A-14 0.00 0.00000000 0.00000000 0.00000000 0.00000000 2-A-P 855,051.08 1000.00000000 1.17508769 0.03141333 0.00000000 3-A-1 8,055,966.00 1000.00000000 2.44485267 0.00631706 0.00000000 3-A-P 233,976.69 1000.00000000 2.52059297 0.03431966 0.00000000 3-A-X 0.00 0.00000000 0.00000000 0.00000000 0.00000000 4-A-1 33,411,975.00 1000.00000000 0.88639657 23.23830393 0.00000000 4-A-2 0.00 0.00000000 0.00000000 0.00000000 0.00000000 4-A-3 1,758,525.00 1000.00000000 0.88639627 23.23830483 0.00000000 4-A-4 5,755,790.00 1000.00000000 1.01504398 0.11677632 0.00000000 4-A-5 108,103,700.00 1000.00000000 0.93512377 10.41991403 0.00000000 4-A-6 87,415,400.00 1000.00000000 0.87839328 18.39926157 0.00000000 4-A-P 11,288.15 1000.00000000 1.13216072 0.00000000 0.00000000 4-A-X 0.00 0.00000000 0.00000000 0.00000000 0.00000000 5-A-1 41,546,580.00 1000.00000000 3.60239904 1.82299867 0.00000000 5-A-P 394,945.26 1000.00000000 3.72076880 0.38536986 0.00000000 5-A-X 0.00 0.00000000 0.00000000 0.00000000 0.00000000 6-A-1 49,319,700.00 1000.00000000 0.94014035 5.20555863 0.00000000 6-A-P 255,878.46 1000.00000000 1.06183225 0.01074729 0.00000000 6-A-X 0.00 0.00000000 0.00000000 0.00000000 0.00000000 A-R 100.00 1000.00000000 889.00000000 111.00000000 0.00000000 1-B-1 1,165,000.00 1000.00000000 3.86189700 0.00000000 0.00000000 1-B-2 931,800.00 1000.00000000 3.86190170 0.00000000 0.00000000 1-B-3 465,900.00 1000.00000000 3.86190170 0.00000000 0.00000000 1-B-4 209,600.00 1000.00000000 3.86187977 0.00000000 0.00000000 1-B-5 139,800.00 1000.00000000 3.86187411 0.00000000 0.00000000 1-B-6 349,493.02 1000.00000000 3.86190832 0.00000000 0.00000000 2-B-1 2,612,500.00 1000.00000000 1.05870239 0.00000000 0.00000000 2-B-2 1,866,100.00 1000.00000000 1.05870532 0.00000000 0.00000000 2-B-3 995,300.00 1000.00000000 1.05870592 0.00000000 0.00000000 2-B-4 497,600.00 1000.00000000 1.05870177 0.00000000 0.00000000 2-B-5 248,800.00 1000.00000000 1.05872186 0.00000000 0.00000000 2-B-6 746,563.36 1000.00000000 1.05870452 0.00001339 0.00000000 3-B-1 5,893,900.00 1000.00000000 1.25803118 0.00000000 0.00000000 3-B-2 4,333,700.00 1000.00000000 1.25803124 0.00000000 0.00000000 3-B-3 2,426,800.00 1000.00000000 1.25803115 0.00000000 0.00000000 3-B-4 3,293,600.00 1000.00000000 1.25803073 0.00000000 0.00000000 3-B-5 1,040,100.00 1000.00000000 1.25803288 0.00000000 0.00000000 3-B-6 1,733,611.86 1000.00000000 1.25803246 0.00000577 0.00000000 (2d) ~~All~~of ~~Classes are per $1,000 denomination.~~the

~~Principal~~Securities ~~Distribution~~Exchange ~~Factors~~Act ~~Statement~~of (continued) Total Ending Ending Total Realized Principal Certificate Certificate Principal Class Loss (3) Reduction Balance Percentage Distribution 1-A-1 0.00000000 5.45497023 994.54502977 0.99454503 5.45497023 1-A-2 0.00000000 0.00000000 1,000.00000000 1.00000000 0.00000000 1-A-3 0.00000000 11.34559536 988.65440464 0.98865440 11.34559536 1-A-4 0.00000000 16.93139721 983.06860279 0.98306860 16.93139721 1-A-5 0.00000000 16.93139700 983.06860300 0.98306860 16.93139700 1-A-6 0.00000000 16.93140064 983.06859936 0.98306860 16.93140064 1-A-7 0.00000000 0.00000000 1,000.00000000 1.00000000 0.00000000 1-A-8 0.00000000 17.02423833 982.97576167 0.98297576 17.02423833 1-A-9 0.00000000 0.00000000 0.00000000 0.00000000 0.00000000 1-A-P 0.00000000 4.63926213 995.36073787 0.99536074 4.63926213 2-A-1 0.00000000 2.05923742 997.94076258 0.99794076 2.05923742 2-A-2 0.00000000 0.00000000 0.00000000 0.00000000 0.00000000 2-A-3 0.00000000 0.00000000 1,000.00000000 1.00000000 0.00000000 2-A-4 0.00000000 (4.58333500) 1,004.58333500 1.00458333 (4.58333500) 2-A-5 0.00000000 0.00000000 1,000.00000000 1.00000000 0.00000000 2-A-6 0.00000000 24.14879661 975.85120339 0.97585120 24.14879661 2-A-7 0.00000000 29.92968060 970.07031940 0.97007032 29.92968060 2-A-8 0.00000000 0.00000000 1,000.00000000 1.00000000 0.00000000 2-A-9 0.00000000 24.14879662 975.85120338 0.97585120 24.14879662 2-A-10 0.00000000 0.00000000 0.00000000 0.00000000 0.00000000 2-A-11 0.00000000 0.00000000 1,000.00000000 1.00000000 0.00000000 2-A-12 0.00000000 0.00000000 1,000.00000000 1.00000000 0.00000000 2-A-13 0.00000000 19.70909247 980.29090753 0.98029091 19.70909247 2-A-14 0.00000000 0.00000000 0.00000000 0.00000000 0.00000000 2-A-P 0.00000000 1.20650102 998.79349898 0.99879350 1.20650102 3-A-1 0.00000000 2.45116973 997.54883027 0.99754883 2.45116973 3-A-P 0.00000000 2.55495537 997.44504463 0.99744504 2.55495537 3-A-X 0.00000000 0.00000000 0.00000000 0.00000000 0.00000000 4-A-1 0.00000000 24.12470050 975.87529950 0.97587530 24.12470050 4-A-2 0.00000000 0.00000000 0.00000000 0.00000000 0.00000000 4-A-3 0.00000000 24.12470110 975.87529890 0.97587530 24.12470110 4-A-4 0.00000000 1.13182031 998.86817969 0.99886818 1.13182031 4-A-5 0.00000000 11.35503780 988.64496220 0.98864496 11.35503780 4-A-6 0.00000000 19.27765485 980.72234515 0.98072235 19.27765485 4-A-P 0.00000000 1.13216072 998.86783928 0.99886784 1.13216072 4-A-X 0.00000000 0.00000000 0.00000000 0.00000000 0.00000000 5-A-1 0.00000000 5.42539771 994.57460229 0.99457460 5.42539771 5-A-P 0.00000000 4.10611334 995.89388666 0.99589389 4.10611334 5-A-X 0.00000000 0.00000000 0.00000000 0.00000000 0.00000000 6-A-1 0.00000000 6.14569898 993.85430102 0.99385430 6.14569898 6-A-P 0.00000000 1.07254046 998.92742046 0.99892742 1.07254046 6-A-X 0.00000000 0.00000000 0.00000000 0.00000000 0.00000000 A-R 0.00000000 1,000.00000000 0.00000000 0.00000000 1,000.00000000 1-B-1 0.00000000 3.86189700 996.13810300 0.99613810 3.86189700 1-B-2 0.00000000 3.86190170 996.13809830 0.99613810 3.86190170 1-B-3 0.00000000 3.86190170 996.13809830 0.99613810 3.86190170 1-B-4 0.00000000 3.86187977 996.13812023 0.99613812 3.86187977 1-B-5 0.00000000 3.86187411 996.13812589 0.99613813 3.86187411 1-B-6 0.00000000 3.86190832 996.13809168 0.99613809 3.86190832 2-B-1 0.00000000 1.05870239 998.94129761 0.99894130 1.05870239 2-B-2 0.00000000 1.05870532 998.94129468 0.99894129 1.05870532 2-B-3 0.00000000 1.05870592 998.94129408 0.99894129 1.05870592 2-B-4 0.00000000 1.05870177 998.94129823 0.99894130 1.05870177 2-B-5 0.00000000 1.05872186 998.94127814 0.99894128 1.05872186 2-B-6 0.00000000 1.05871791 998.94128209 0.99894128 1.05871791 3-B-1 0.00000000 1.25803118 998.74196882 0.99874197 1.25803118 3-B-2 0.00000000 1.25803124 998.74196876 0.99874197 1.25803124 3-B-3 0.00000000 1.25803115 998.74196885 0.99874197 1.25803115 3-B-4 0.00000000 1.25803073 998.74196927 0.99874197 1.25803073 3-B-5 0.00000000 1.25803288 998.74196712 0.99874197 1.25803288 3-B-6 0.00000000 1.25803823 998.74196177 0.99874196 1.25803823 (3) Amount Does Not Include Excess Special Hazard, Bankruptcy, or Fraud Losses Unless Otherwise Disclosed. Please Refer to the Prospectus Supplement for a Full Description.1934

~~Interest~~Date ~~Distribution~~of ~~Statement~~Report ~~Beginning~~(Date ~~Payment~~ of ~~Original~~earliest Current Certificate/ Current Unpaid Current Face Certificate Notional Accrued Interest Interest Class Amount Rate Balance Interest Shortfall Shortfall 1-A-1 15,064,700.00 4.50000% 15,064,700.00 56,492.63 0.00 0.00 1-A-2 3,766,200.00 4.50000% 3,766,200.00 14,123.25 0.00 0.00 1-A-3 125,000,000.00 4.75000% 125,000,000.00 494,791.67 0.00 0.00 1-A-4 30,344,100.00 4.75000% 30,344,100.00 120,112.06 0.00 0.00 1-A-5 10,000,000.00 4.75000% 10,000,000.00 39,583.33 0.00 0.00 1-A-6 593,300.00 4.75000% 593,300.00 2,348.48 0.00 0.00 1-A-7 20,154,800.00 4.75000% 20,154,800.00 79,779.42 0.00 0.00 1-A-8 24,725,300.00 2.48000% 24,725,300.00 51,098.95 0.00 0.00 1-A-9 0.00 5.02000% 24,725,300.00 103,434.17 0.00 0.00 1-A-P 43,910.00 0.00000% 43,910.00 0.00 0.00 0.00 2-A-1 33,754,000.00 5.25000% 33,754,000.00 147,673.75 0.00 0.00 2-A-2 0.00 5.50000% 1,534,272.72 7,032.08 0.00 0.00 2-A-3 13,502,700.00 5.50000% 13,502,700.00 61,887.38 0.00 0.00 2-A-4 2,000,000.00 5.50000% 2,000,000.00 9,166.67 0.00 0.00 2-A-5 16,655,200.00 5.75000% 16,655,200.00 79,806.17 0.00 0.00 2-A-6 25,253,600.00 5.25000% 25,253,600.00 110,484.50 0.00 0.00 2-A-7 50,000,000.00 5.25000% 50,000,000.00 218,750.00 0.00 0.00 2-A-8 11,969,300.00 5.25000% 11,969,300.00 52,365.69 0.00 0.00 2-A-9 34,889,100.00 2.53000% 34,889,100.00 73,557.85 0.00 0.00 2-A-10 0.00 4.47000% 34,889,100.00 129,961.90 0.00 0.00 2-A-11 6,466,700.00 5.75000% 6,466,700.00 30,986.27 0.00 0.00 2-A-12 16,655,200.00 5.75000% 16,655,200.00 79,806.17 0.00 0.00 2-A-13 21,557,400.00 2.53000% 21,557,400.00 45,450.19 0.00 0.00 2-A-14 0.00 4.97000% 21,557,400.00 89,283.57 0.00 0.00 2-A-P 855,051.08 0.00000% 855,051.08 0.00 0.00 0.00 3-A-1 8,055,966.00 5.50000% 8,055,966.00 36,923.18 0.00 0.00 3-A-P 233,976.69 0.00000% 233,976.69 0.00 0.00 0.00 3-A-X 0.00 5.50000% 119,435.97 547.41 0.00 0.00 4-A-1 33,411,975.00 2.53000% 33,411,975.00 70,443.58 0.00 0.00 4-A-2 0.00 4.97000% 33,411,975.00 138,381.26 0.00 0.00 4-A-3 1,758,525.00 7.50000% 1,758,525.00 10,990.78 0.00 0.00 4-A-4 5,755,790.00 5.50000% 5,755,790.00 26,380.70 0.00 0.00 4-A-5 108,103,700.00 6.00000% 108,103,700.00 540,518.50 0.00 0.00 4-A-6 87,415,400.00 6.50000% 87,415,400.00 473,500.08 0.00 0.00 4-A-P 11,288.15 0.00000% 11,288.15 0.00 0.00 0.00 4-A-X 0.00 7.50000% 6,688.64 41.80 0.00 0.00 5-A-1 41,546,580.00 5.50000% 41,546,580.00 190,421.83 0.00 0.00 5-A-P 394,945.26 0.00000% 394,945.26 0.00 0.00 0.00 5-A-X 0.00 5.50000% 1,778,982.65 8,153.67 0.00 0.00 6-A-1 49,319,700.00 6.00000% 49,319,700.00 246,598.50 0.00 0.00 6-A-P 255,878.46 0.00000% 255,878.46 0.00 0.00 0.00 6-A-X 0.00 6.00000% 2,181,552.74 10,907.76 0.00 0.00 A-R 100.00 5.50000% 100.00 0.46 0.00 0.00 1-B-1 1,165,000.00 5.02550% 1,165,000.00 4,878.92 0.00 0.00 1-B-2 931,800.00 5.02550% 931,800.00 3,902.30 0.00 0.00 1-B-3 465,900.00 5.02550% 465,900.00 1,951.15 0.00 0.00 1-B-4 209,600.00 5.02550% 209,600.00 877.79 0.00 0.00 1-B-5 139,800.00 5.02550% 139,800.00 585.47 0.00 0.00 1-B-6 349,493.02 5.02550% 349,493.02 1,463.65 0.00 0.00 2-B-1 2,612,500.00 5.84562% 2,612,500.00 12,726.40 0.00 0.00 2-B-2 1,866,100.00 5.84562% 1,866,100.00 9,090.43 0.00 0.00 2-B-3 995,300.00 5.84562% 995,300.00 4,848.45 0.00 0.00 2-B-4 497,600.00 5.84562% 497,600.00 2,423.98 0.00 0.00 2-B-5 248,800.00 5.84562% 248,800.00 1,211.99 0.00 0.00 2-B-6 746,563.36 5.84562% 746,563.36 3,636.77 0.00 0.00 3-B-1 5,893,900.00 6.22140% 5,893,900.00 30,556.92 0.00 0.00 3-B-2 4,333,700.00 6.22140% 4,333,700.00 22,468.07 0.00 0.00 3-B-3 2,426,800.00 6.22140% 2,426,800.00 12,581.74 0.00 0.00 3-B-4 3,293,600.00 6.22140% 3,293,600.00 17,075.67 0.00 0.00 3-B-5 1,040,100.00 6.22140% 1,040,100.00 5,392.40 0.00 0.00 3-B-6 1,733,611.86 6.22140% 1,733,611.86 8,987.91 0.00 0.00 Totals 828,464,553.88 3,996,445.67 0.00 0.00event

~~Interest Distribution Statement (continued~~Reported): February Remaining Ending Non-Supported Total Unpaid Certificate/ Interest Realized Interest Interest Notional Class Shortfall Losses (4) Distribution Shortfall Balance 1-A-1 0.00 0.00 56,492.63 0.00 14,982,522.51 1-A-2 0.00 0.00 14,123.25 0.00 3,766,200.00 1-A-3 0.00 0.00 494,791.67 0.00 123,581,800.58 1-A-4 0.00 0.00 120,112.06 0.00 29,830,331.99 1-A-5 0.00 0.00 39,583.33 0.00 9,830,686.03 1-A-6 0.00 0.00 2,348.48 0.00 583,254.60 1-A-7 0.00 0.00 79,779.42 0.00 20,154,800.00 1-A-8 0.00 0.00 51,098.95 0.00 24,304,370.60 1-A-9 0.00 0.00 103,434.17 0.00 24,304,370.60 1-A-P 0.00 0.00 0.00 0.00 43,706.29 2-A-1 0.00 0.00 147,673.75 0.00 33,684,492.50 2-A-2 0.00 0.00 7,032.08 0.00 1,531,113.29 2-A-3 0.00 0.00 61,887.38 0.00 13,502,700.00 2-A-4 0.00 0.00 9,166.67 0.00 2,009,166.67 2-A-5 0.00 0.00 79,806.17 0.00 16,655,200.00 2-A-6 0.00 0.00 110,484.50 0.00 24,643,755.95 2-A-7 0.00 0.00 218,750.00 0.00 48,503,515.97 2-A-8 0.00 0.00 52,365.69 0.00 11,969,300.00 2-A-9 0.00 0.00 73,557.85 0.00 34,046,570.22 2-A-10 ~~0.00 0.00 129~~,~~961.90~~ 02005 J.00 34,046,570.22 2-A-11 0.00 0.00 30,986.27 0.00 6,466,700.00 2-A-12 0.00 0.00 79,806.17 0.00 16,655,200.00 2-A-13 0.00 0.00 45,450.19 0.00 21,132,523.21 2-A-14 0.00 0.00 89,283.56 0.00 21,132,523.21 2-A-P 0.00 ~~0.00~~MORGAN ~~0.00~~ACCEPTANCE ~~0.00~~CORPORATION ~~854,019~~I J.~~46 3-A-1 0.00 0.00 36,923.18 0.00 8,036,219.46 3-A-~~P 0.00 ~~0.00~~MORGAN ~~0.00~~MORTGAGE ~~0.00~~TRUST ~~233,378.89 3~~2004-A-X 0.00 0.00 547.41 0.00 119,161.39 4-A-1 0.00 0.00 70,443.58 0.00 32,605,921.11 4-A-2 0.00 0.00 138,381.26 0.00 32,605,921.11 4-A-3 0.00 0.00 10,990.78 0.00 1,716,101.11 4-A-4 0.00 0.00 26,380.70 0.00 5,749,275.48 4-A-5 0.00 0.00 540,518.50 0.00 106,876,178.40 4-A-6 0.00 0.00 473,500.08 0.00 85,730,236.09 4-A-P 0.00 0.00 0.00 0.00 11,275.37 4-A-X 0.00 0.00 41.80 0.00 6,684.15 5-A-1 0.00 0.00 190,421.83 0.00 41,321,173.28 5-A-P 0.00 0.00 0.00 0.00 393,323.57 5-A-X 0.00 0.00 8,153.67 0.00 1,765,532.28 6-A-1 0.00 0.00 246,598.50 0.00 49,016,595.97 6-A-P 0.00 0.00 0.00 0.00 255,604.01 6-A-X 0.00 0.00 10,907.76 0.00 2,138,085.16 A-R 0.00 0.00 0.46 0.00 0.00 1-B-1 0.00 0.00 4,878.92 0.00 1,160,500.89 1-B-2 0.00 0.00 3,902.30 0.00 928,201.48 1-B-3 0.00 0.00 1,951.15 0.00 464,100.74 1-B-4 0.00 0.00 877.79 0.00 208,790.55 1-B-5 0.00 0.00 585.47 0.00 139,260.11 1-B-6 0.00 0.00 1,463.65 0.00 348,143.31 2-B-1 0.00 0.00 12,726.40 0.00 2,609,734.14 2-B-2 0.00 0.00 9,090.43 0.00 1,864,124.35 2-B-3 0.00 0.00 4,848.45 0.00 994,246.27 2-B-4 0.00 0.00 2,423.98 0.00 497,073.19 2-B-5 0.00 0.00 1,211.99 0.00 248,536.59 2-B-6 0.00 0.00 3,636.77 0.00 745,772.96 3-B-1 0.00 0.00 30,556.92 0.00 5,886,485.29 3-B-2 0.00 0.00 22,468.07 0.00 4,328,248.07 3-B-3 0.00 0.00 12,581.74 0.00 2,423,747.01 3-B-4 0.00 0.00 17,075.67 0.00 3,289,456.55 3-B-5 0.00 0.00 5,392.40 0.00 1,038,791.52 3-B-6 0.00 0.00 8,987.91 0.00 1,731,430.91 Totals 0.00 0.00 3,996,445.66 0.00 (4) Amount Does Not Include Excess Special Hazard, Bankruptcy, or Fraud Losses Unless Otherwise Disclosed. Please Refer to the Prospectus Supplement for a Full Description.S2

Interest Distribution Factors Statement Beginning Payment of Original Current Certificate/ Current Unpaid Current Face Certificate Notional Accrued Interest Interest Class (5) Amount Rate Balance Interest Shortfall Shortfall 1-A-1 15,064,700.00 4.50000% 1000.00000000 3.75000033 0.00000000 0.00000000 1-A-2 3,766,200.00 4.50000% 1000.00000000 3.75000000 0.00000000 0.00000000 1-A-3 125,000,000.00 4.75000% 1000.00000000 3.95833336 0.00000000 0.00000000 1-A-4 30,344,100.00 4.75000% 1000.00000000 3.95833325 0.00000000 0.00000000 1-A-5 10,000,000.00 4.75000% 1000.00000000 3.95833300 0.00000000 0.00000000 1-A-6 593,300.00 4.75000% 1000.00000000 3.95833474 0.00000000 0.00000000 1-A-7 20,154,800.00 4.75000% 1000.00000000 3.95833350 0.00000000 0.00000000 1-A-8 24,725,300.00 2.48000% 1000.00000000 2.06666653 0.00000000 0.00000000 1-A-9 0.00 5.02000% 1000.00000000 4.18333327 0.00000000 0.00000000 1-A-P 43,910.00 0.00000% 1000.00000000 0.00000000 0.00000000 0.00000000 2-A-1 33,754,000.00 5.25000% 1000.00000000 4.37500000 0.00000000 0.00000000 2-A-2 0.00 5.50000% 1000.00000000 4.58333118 0.00000000 0.00000000 2-A-3 13,502,700.00 5.50000% 1000.00000000 4.58333370 0.00000000 0.00000000 2-A-4 2,000,000.00 5.50000% 1000.00000000 4.58333500 0.00000000 0.00000000 2-A-5 16,655,200.00 5.75000% 1000.00000000 4.79166687 0.00000000 0.00000000 2-A-6 25,253,600.00 5.25000% 1000.00000000 4.37500000 0.00000000 0.00000000 2-A-7 50,000,000.00 5.25000% 1000.00000000 4.37500000 0.00000000 0.00000000 2-A-8 11,969,300.00 5.25000% 1000.00000000 4.37500021 0.00000000 0.00000000 2-A-9 34,889,100.00 2.53000% 1000.00000000 2.10833326 0.00000000 0.00000000 2-A-10 0.00 4.47000% 1000.00000000 3.72500007 0.00000000 0.00000000 2-A-11 6,466,700.00 5.75000% 1000.00000000 4.79166654 0.00000000 0.00000000 2-A-12 16,655,200.00 5.75000% 1000.00000000 4.79166687 0.00000000 0.00000000 2-A-13 21,557,400.00 2.53000% 1000.00000000 2.10833357 0.00000000 0.00000000 2-A-14 0.00 4.97000% 1000.00000000 4.14166690 0.00000000 0.00000000 2-A-P 855,051.08 0.00000% 1000.00000000 0.00000000 0.00000000 0.00000000 3-A-1 8,055,966.00 5.50000% 1000.00000000 4.58333364 0.00000000 0.00000000 3-A-P 233,976.69 0.00000% 1000.00000000 0.00000000 0.00000000 0.00000000 3-A-X 0.00 5.50000% 1000.00000000 4.58329262 0.00000000 0.00000000 4-A-1 33,411,975.00 2.53000% 1000.00000000 2.10833331 0.00000000 0.00000000 4-A-2 0.00 4.97000% 1000.00000000 4.14166657 0.00000000 0.00000000 4-A-3 1,758,525.00 7.50000% 1000.00000000 6.24999929 0.00000000 0.00000000 4-A-4 5,755,790.00 5.50000% 1000.00000000 4.58333261 0.00000000 0.00000000 4-A-5 108,103,700.00 6.00000% 1000.00000000 5.00000000 0.00000000 0.00000000 4-A-6 87,415,400.00 6.50000% 1000.00000000 5.41666663 0.00000000 0.00000000 4-A-P 11,288.15 0.00000% 1000.00000000 0.00000000 0.00000000 0.00000000 4-A-X 0.00 7.50000% 1000.00000000 6.24940197 0.00000000 0.00000000 5-A-1 41,546,580.00 5.50000% 1000.00000000 4.58333345 0.00000000 0.00000000 5-A-P 394,945.26 0.00000% 1000.00000000 0.00000000 0.00000000 0.00000000 5-A-X 0.00 5.50000% 1000.00000000 4.58333306 0.00000000 0.00000000 6-A-1 49,319,700.00 6.00000% 1000.00000000 5.00000000 0.00000000 0.00000000 6-A-P 255,878.46 0.00000% 1000.00000000 0.00000000 0.00000000 0.00000000 6-A-X 0.00 6.00000% 1000.00000000 4.99999830 0.00000000 0.00000000 A-R 100.00 5.50000% 1000.00000000 4.60000000 0.00000000 0.00000000 1-B-1 1,165,000.00 5.02550% 1000.00000000 4.18791416 0.00000000 0.00000000 1-B-2 931,800.00 5.02550% 1000.00000000 4.18791586 0.00000000 0.00000000 1-B-3 465,900.00 5.02550% 1000.00000000 4.18791586 0.00000000 0.00000000 1-B-4 209,600.00 5.02550% 1000.00000000 4.18792939 0.00000000 0.00000000 1-B-5 139,800.00 5.02550% 1000.00000000 4.18791130 0.00000000 0.00000000 1-B-6 349,493.02 5.02550% 1000.00000000 4.18792341 0.00000000 0.00000000 2-B-1 2,612,500.00 5.84562% 1000.00000000 4.87134928 0.00000000 0.00000000 2-B-2 1,866,100.00 5.84562% 1000.00000000 4.87135202 0.00000000 0.00000000 2-B-3 995,300.00 5.84562% 1000.00000000 4.87134532 0.00000000 0.00000000 2-B-4 497,600.00 5.84562% 1000.00000000 4.87134244 0.00000000 0.00000000 2-B-5 248,800.00 5.84562% 1000.00000000 4.87134244 0.00000000 0.00000000 2-B-6 746,563.36 5.84562% 1000.00000000 4.87134809 0.00000000 0.00000000 3-B-1 5,893,900.00 6.22140% 1000.00000000 5.18449923 0.00000000 0.00000000 3-B-2 4,333,700.00 6.22140% 1000.00000000 5.18450054 0.00000000 0.00000000 3-B-3 2,426,800.00 6.22140% 1000.00000000 5.18449810 0.00000000 0.00000000 3-B-4 3,293,600.00 6.22140% 1000.00000000 5.18450024 0.00000000 0.00000000 3-B-5 1,040,100.00 6.22140% 1000.00000000 5.18450149 0.00000000 0.00000000 3-B-6 1,733,611.86 6.22140% 1000.00000000 5.18449960 0.00000000 0.00000000 (5) All Classes are per $1,000 denomination.

J.P. MORGAN ACCEPTANCE CORPORATION I
(Exact name of registrant as specified in its charter)

Delaware	333-109775	13-3475488
(State or Other Jurisdiction of Incorporation)	(Commission File Number)	(I.R.S. Employer Identification No.)

270 Park Avenue New York, New York 10017
(Address of Principal Executive Offices) (Zip Code)

Registrant’s telephone number, including area code (212) 834-3850

~~Interest~~Check ~~Distribution~~the ~~Factors~~appropriate ~~Statement~~box ~~(continued)~~below ~~Remaining~~if ~~Ending~~the ~~Non-Supported~~Form Total Unpaid Certificate/ Interest Realized Interest Interest Notional Class Shortfall Losses (6) Distribution Shortfall Balance 1-A-1 0.00000000 0.00000000 3.75000033 0.00000000 994.54502977 1-A-2 0.00000000 0.00000000 3.75000000 0.00000000 1000.00000000 1-A-3 0.00000000 0.00000000 3.95833336 0.00000000 988.65440464 1-A-4 0.00000000 0.00000000 3.95833325 0.00000000 983.06860279 1-A-5 0.00000000 0.00000000 3.95833300 0.00000000 983.06860300 1-A-6 0.00000000 0.00000000 3.95833474 0.00000000 983.06859936 1-A-7 0.00000000 0.00000000 3.95833350 0.00000000 1000.00000000 1-A-8 ~~0.00000000 0.00000000 2.06666653 0.00000000 982.97576167 1~~-~~A-9~~K ~~0.00000000~~filing ~~0.00000000~~is ~~4.18333327~~intended ~~0.00000000~~to ~~982.97576167~~simultaneously ~~1-A-P~~satisfy ~~0.00000000~~the ~~0.00000000~~filing ~~0.00000000~~obligation ~~0.00000000~~of ~~995.36073787~~the ~~2-A-1~~registrant ~~0.00000000~~under ~~0.00000000~~any ~~4.37500000~~of 0.00000000 997.94076258 2-A-2 0.00000000 0.00000000 4.58333118 0.00000000 997.94076375 2-A-3 0.00000000 0.00000000 4.58333370 0.00000000 1000.00000000 2-A-4 0.00000000 0.00000000 4.58333500 0.00000000 1004.58333500 2-A-5 0.00000000 0.00000000 4.79166687 0.00000000 1000.00000000 2-A-6 0.00000000 0.00000000 4.37500000 0.00000000 975.85120339 2-A-7 0.00000000 0.00000000 4.37500000 0.00000000 970.07031940 2-A-8 0.00000000 0.00000000 4.37500021 0.00000000 1000.00000000 2-A-9 0.00000000 0.00000000 2.10833326 0.00000000 975.85120338 2-A-10 0.00000000 0.00000000 3.72500007 0.00000000 975.85120338 2-A-11 0.00000000 0.00000000 4.79166654 0.00000000 1000.00000000 2-A-12 0.00000000 0.00000000 4.79166687 0.00000000 1000.00000000 2-A-13 0.00000000 0.00000000 2.10833357 0.00000000 980.29090753 2-A-14 0.00000000 0.00000000 4.14166643 0.00000000 980.29090753 2-A-P 0.00000000 0.00000000 0.00000000 0.00000000 998.79349898 3-A-1 0.00000000 0.00000000 4.58333364 0.00000000 997.54883027 3-A-P 0.00000000 0.00000000 0.00000000 0.00000000 997.44504463 3-A-X 0.00000000 0.00000000 4.58329262 0.00000000 997.70102759 4-A-1 0.00000000 0.00000000 2.10833331 0.00000000 975.87529950 4-A-2 0.00000000 0.00000000 4.14166657 0.00000000 975.87529950 4-A-3 0.00000000 0.00000000 6.24999929 0.00000000 975.87529890 4-A-4 0.00000000 0.00000000 4.58333261 0.00000000 998.86817969 4-A-5 0.00000000 0.00000000 5.00000000 0.00000000 988.64496220 4-A-6 0.00000000 0.00000000 5.41666663 0.00000000 980.72234515 4-A-P 0.00000000 0.00000000 0.00000000 0.00000000 998.86783928 4-A-X 0.00000000 0.00000000 6.24940197 0.00000000 999.32871256 5-A-1 0.00000000 0.00000000 4.58333345 0.00000000 994.57460229 5-A-P 0.00000000 0.00000000 0.00000000 0.00000000 995.89388666 5-A-X 0.00000000 0.00000000 4.58333306 0.00000000 992.43929107 6-A-1 0.00000000 0.00000000 5.00000000 0.00000000 993.85430102 6-A-P 0.00000000 0.00000000 0.00000000 0.00000000 998.92742046 6-A-X 0.00000000 0.00000000 4.99999830 0.00000000 980.07493507 A-R 0.00000000 0.00000000 4.60000000 0.00000000 0.00000000 1-B-1 0.00000000 0.00000000 4.18791416 0.00000000 996.13810300 1-B-2 0.00000000 0.00000000 4.18791586 0.00000000 996.13809830 1-B-3 0.00000000 0.00000000 4.18791586 0.00000000 996.13809830 1-B-4 0.00000000 0.00000000 4.18792939 0.00000000 996.13812023 1-B-5 0.00000000 0.00000000 4.18791130 0.00000000 996.13812589 1-B-6 0.00000000 0.00000000 4.18792341 0.00000000 996.13809168 2-B-1 0.00000000 0.00000000 4.87134928 0.00000000 998.94129761 2-B-2 0.00000000 0.00000000 4.87135202 0.00000000 998.94129468 2-B-3 0.00000000 0.00000000 4.87134532 0.00000000 998.94129408 2-B-4 0.00000000 0.00000000 4.87134244 0.00000000 998.94129823 2-B-5 0.00000000 0.00000000 4.87134244 0.00000000 998.94127814 2-B-6 0.00000000 0.00000000 4.87134809 0.00000000 998.94128209 3-B-1 0.00000000 0.00000000 5.18449923 0.00000000 998.74196882 3-B-2 0.00000000 0.00000000 5.18450054 0.00000000 998.74196876 3-B-3 0.00000000 0.00000000 5.18449810 0.00000000 998.74196885 3-B-4 0.00000000 0.00000000 5.18450024 0.00000000 998.74196927 3-B-5 0.00000000 0.00000000 5.18450149 0.00000000 998.74196712 3-B-6 0.00000000 0.00000000 5.18449960 0.00000000 998.74196177 (6) Amount Does Not Include Excess Special Hazard, Bankruptcy,or Fraud Losses Unless Otherwise Disclosed. Please Refer to the ~~Prospectus~~following ~~Supplement for a Full Description.~~provisions:

~~CERTIFICATEHOLDER~~[ ] ~~ACCOUNT~~Written ~~STATEMENT~~communications ~~CERTIFICATE~~pursuant ~~ACCOUNT~~to ~~Beginning~~Rule ~~Balance~~425 ~~0.00~~under ~~Deposits~~the ~~Payments~~Securities ofAct ~~Interest and Principal 14,569,519.96 Liquidations, Insurance Proceeds, Reserve Funds 0.00 Proceeds from Repurchased Loans 0.00 Other Amounts~~ (~~Servicer~~17 ~~Advances)~~CFR ~~11,333~~230.~~10 Realized Loss (Gains, Subsequent Expenses & Recoveries~~425) 0.00 Prepayment Penalties 0.00 Total Deposits 14,580,853.06 Withdrawals Reimbursement for Servicer Advances 0.00 Payment of Service Fee 172,596.78 Payment of Interest and Principal 14,408,256.28 Total Withdrawals (Pool Distribution Amount) 14,580,853.06 Ending Balance 0.00

~~PREPAYMENT/CURTAILMENT~~[ ] ~~INTEREST~~Soliciting ~~SHORTFALL~~material ~~Total~~pursuant ~~Prepayment/Curtailment~~to ~~Interest~~Rule ~~Shortfall~~14a-12 ~~0.00~~under ~~Servicing~~the ~~Fee~~Exchange ~~Support~~Act ~~0.00~~(17 ~~Non-Supported~~CFR ~~Prepayment/Curtailment Interest Shortfall 0~~240.0014a-12)

~~SERVICING~~[ ] ~~FEES~~Pre-commencement ~~Gross~~communications ~~Servicing~~pursuant ~~Fee~~to ~~172,596.78~~Rule ~~Supported~~14d-2(b) ~~Prepayment/Curtailment~~under ~~Interest~~the ~~Shortfall~~Exchange ~~0.00~~Act ~~Net~~(17 ~~Servicing~~CFR ~~Fee 172,596~~240.7814d-2(b))

~~LOAN~~[ ] STATUS STRATIFICATION/CREDIT ENHANCEMENT STATEMENT DELINQUENCY STATUS DELINQUENT BANKRUPTCY FORECLOSURE REO Total No of Loans No of Loans No of Loans No of Loans No of Loans Principal Balance Principal Balance Principal Balance Principal Balance Principal Balance 0Pre-29commencement ~~Days~~communications 0pursuant 0to 0Rule 0 0.00 0.00 0.00 0.00 30 Days 7 0 0 0 7 1,484,418.95 0.00 0.00 0.00 1,484,418.95 60 Days 0 0 0 0 0 0.00 0.00 0.00 0.00 0.00 90 Days 0 0 0 0 0 0.00 0.00 0.00 0.00 0.00 120 Days 0 0 0 0 0 0.00 0.00 0.00 0.00 0.00 150 Days 0 0 0 0 0 0.00 0.00 0.00 0.00 0.00 180+ Days 0 0 0 0 0 0.00 0.00 0.00 0.00 0.00 Totals 7 0 0 0 7 1,484,418.95 0.00 0.00 0.00 1,484,418.95 No of Loans No of Loans No of Loans No of Loans No of Loans Principal Balance Principal Balance Principal Balance Principal Balance Principal Balance 013e-294(c) ~~Days~~under ~~0.000000%~~the ~~0.000000%~~Exchange ~~0.000000%~~Act ~~0.000000%~~(17 ~~0.000000%~~CFR 0240.000000% 0.000000% 0.000000% 30 Days 0.213545% 0.000000% 0.000000% 0.000000% 0.213545% 0.181203% 0.000000% 0.000000% 0.000000% 0.181203% 60 Days 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 90 Days 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 120 Days 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 150 Days 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 180+ Days 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% Totals 0.213545% 0.000000% 0.000000% 0.000000% 0.213545% 0.181203% 0.000000% 0.000000% 0.000000% 0.181203%13e-4(c))

~~Delinquency~~Item Status By Groups DELINQUENT BANKRUPTCY FORECLOSURE REO Total 1 No of Loans No of Loans No of Loans No of Loans No of Loans Principal Balance Principal Balance Principal Balance Principal Balance Principal Balance 0-29 Days 0 0 0 0 08.00 0.00 0.00 0.00 30 Days 2 0 0 0 2 922,065.94 0.00 0.00 0.00 922,065.94 60 Days 0 0 0 0 0 0.00 0.00 0.00 0.00 0.00 90 Days 0 0 0 0 0 0.00 0.00 0.00 0.00 0.00 120 Days 0 0 0 0 0 0.00 0.00 0.00 0.00 0.00 150 Days 0 0 0 0 0 0.00 0.00 0.00 0.00 0.00 180 Days 0 0 0 0 0 0.00 0.00 0.00 0.00 0.00 Totals 2 0 0 0 2 922,065.94 0.00 0.00 0.00 922,065.94 0-29 Days 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 30 Days 0.444444% 0.000000% 0.000000% 0.000000% 0.444444% 0.399274% 0.000000% 0.000000% 0.000000% 0.399274% 60 Days 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 90 Days 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 120 Days 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 150 Days 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 180 Days 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% Totals 0.444444% 0.000000% 0.000000% 0.000000% 0.444444% 0.399274% 0.000000% 0.000000% 0.000000% 0.399274% DELINQUENT BANKRUPTCY FORECLOSURE REO Total 2 No of Loans No of Loans No of Loans No of Loans No of Loans Principal Balance Principal Balance Principal Balance Principal Balance Principal Balance 0-29 Days 0 0 0 0 0.00 0.00 0.00 0.00 30 Days 0 0 0 0 0 0.00 0.00 0.00 0.00 0.00 60 Days 0 0 0 0 0 0.00 0.00 0.00 0.00 0.00 90 Days 0 0 0 0 0 0.00 0.00 0.00 0.00 0.00 120 Days 0 0 0 0 0 0.00 0.00 0.00 0.00 0.00 150 Days 0 0 0 0 0 0.00 0.00 0.00 0.00 0.00 180 Days 0 0 0 0 0 0.00 0.00 0.00 0.00 0.00 Totals 0 0 0 0 0 0.00 0.00 0.00 0.00 0.00 0-29 Days 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 30 Days 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 60 Days 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 90 Days 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 120 Days 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 150 Days 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 180 Days 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% Totals 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% DELINQUENT BANKRUPTCY FORECLOSURE REO Total 3 No of Loans No of Loans No of Loans No of Loans No of Loans Principal Balance Principal Balance Principal Balance Principal Balance Principal Balance 0-29 Days 0 0 0 0 0.00 0.00 0.00 0.00 30 Days 0 0 0 0 0 0.00 0.00 0.00 0.00 0.00 60 Days 0 0 0 0 0 0.00 0.00 0.00 0.00 0.00 90 Days 0 0 0 0 0 0.00 0.00 0.00 0.00 0.00 120 Days 0 0 0 0 0 0.00 0.00 0.00 0.00 0.00 150 Days 0 0 0 0 0 0.00 0.00 0.00 0.00 0.00 180 Days 0 0 0 0 0 0.00 0.00 0.00 0.00 0.00 Totals 0 0 0 0 0 0.00 0.00 0.00 0.00 0.00 0-29 Days 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 30 Days 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 60 Days 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 90 Days 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 120 Days 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 150 Days 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 180 Days 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% Totals 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% DELINQUENT BANKRUPTCY FORECLOSURE REO Total 4 No of Loans No of Loans No of Loans No of Loans No of Loans Principal Balance Principal Balance Principal Balance Principal Balance Principal Balance 0-29 Days 0 0 0 0 0.00 0.00 0.00 0.00 30 Days 0 0 0 0 0 0.00 0.00 0.00 0.00 0.00 60 Days 0 0 0 0 0 0.00 0.00 0.00 0.00 0.00 90 Days 0 0 0 0 0 0.00 0.00 0.00 0.00 0.00 120 Days 0 0 0 0 0 0.00 0.00 0.00 0.00 0.00 150 Days 0 0 0 0 0 0.00 0.00 0.00 0.00 0.00 180 Days 0 0 0 0 0 0.00 0.00 0.00 0.00 0.00 Totals 0 0 0 0 0 0.00 0.00 0.00 0.00 0.00 0-29 Days 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 30 Days 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 60 Days 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 90 Days 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 120 Days 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 150 Days 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 180 Days 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% Totals 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% DELINQUENT BANKRUPTCY FORECLOSURE REO Total 5 No of Loans No of Loans No of Loans No of Loans No of Loans Principal Balance Principal Balance Principal Balance Principal Balance Principal Balance 0-29 Days 0 0 0 0 0.00 0.00 0.00 0.00 30 Days 0 0 0 0 0 0.00 0.00 0.00 0.00 0.00 60 Days 0 0 0 0 0 0.00 0.00 0.00 0.00 0.00 90 Days 0 0 0 0 0 0.00 0.00 0.00 0.00 0.00 120 Days 0 0 0 0 0 0.00 0.00 0.00 0.00 0.00 150 Days 0 0 0 0 0 0.00 0.00 0.00 0.00 0.00 180 Days 0 0 0 0 0 0.00 0.00 0.00 0.00 0.00 Totals 0 0 0 0 0 0.00 0.00 0.00 0.00 0.00 0-29 Days 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 30 Days 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 60 Days 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 90 Days 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 120 Days 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 150 Days 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 180 Days 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% Totals 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% DELINQUENT BANKRUPTCY FORECLOSURE REO Total 6 No of Loans No of Loans No of Loans No of Loans No of Loans Principal Balance Principal Balance Principal Balance Principal Balance Principal Balance 0-29 Days 0 0 0 0 0.00 0.00 0.00 0.00 30 Days 5 0 0 0 5 562,353.01 0.00 Other 0Events.00 0.00 562,353.01 60 Days 0 0 0 0 0 0.00 0.00 0.00 0.00 0.00 90 Days 0 0 0 0 0 0.00 0.00 0.00 0.00 0.00 120 Days 0 0 0 0 0 0.00 0.00 0.00 0.00 0.00 150 Days 0 0 0 0 0 0.00 0.00 0.00 0.00 0.00 180 Days 0 0 0 0 0 0.00 0.00 0.00 0.00 0.00 Totals 5 0 0 0 5 562,353.01 0.00 0.00 0.00 562,353.01 0-29 Days 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 30 Days 1.082251% 0.000000% 0.000000% 0.000000% 1.082251% 1.078601% 0.000000% 0.000000% 0.000000% 1.078601% 60 Days 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 90 Days 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 120 Days 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 150 Days 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 180 Days 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% Totals 1.082251% 0.000000% 0.000000% 0.000000% 1.082251% 1.078601% 0.000000% 0.000000% 0.000000% 1.078601%

~~OTHER~~On ~~INFORMATION~~November ~~Current~~24, ~~Period~~2004, ~~Class~~J.P. AMorgan ~~Insufficient~~Acceptance ~~Funds~~Corporation ~~0.00~~I ~~Principal~~(the ~~Balance~~“Company”) entered into a Pooling and Servicing Agreement dated as of ~~Contaminated~~November ~~Properties~~1, 02004 (the “Pooling and Servicing Agreement”), by and among the Company, as depositor, Wells Fargo Bank Minnesota, National Association, as master servicer (in such capacity, the “Master Servicer”) and securities administrator (in such capacity, the “Securities Administrator”), and U.00S. ~~Periodic~~Bank ~~Advance~~National 11Association,~~333~~ as trustee (the “Trustee”), providing for the issuance of J.10P. Morgan Mortgage Trust 2004-S2 Mortgage Pass-Through Certificates. The Pooling and Servicing Agreement is annexed hereto as Exhibit 99.1.

~~CREDIT~~Item ~~ENHANCEMENT Original $ Original % Current $ Current % Bankruptcy 300,000~~9.~~00 0~~01.~~03621157%~~ Financial ~~300,000.00~~Statements ~~0.03667245%~~and ~~Fraud 22,524,396~~Exhibits.~~00 2.71881228% 22,524,396.00 2.75341611% Special Hazard 11,282,196.00 1.36182000% 11,282,196.00 1.37915264% Limit of Subordinate's Exposure to Certain Types of Losses~~

~~COLLATERAL STATEMENT Collateral Description Mixed Fixed Weighted Average Gross Coupon 6.038702% Weighted Average Pass-Through Rate 5.788702% Weighted Average Maturity~~(~~Stepdown Calculation~~ a) Financial ~~294~~statements ~~Beginning~~of ~~Scheduled~~businesses Collateral Loan Count 3,307 Number Of Loans Paid In Full 29 Ending Scheduled Collateral Loan Count 3,278 Beginning Scheduled Collateral Balance 828,464,553.88 Ending Scheduled Collateral Balance 818,052,743.24 Ending Actual Collateral Balance at 30-Nov-2004 819,204,408.13 Monthly P &I Constant 5,768,434.48 Special Servicing Fee 0.00 Prepayment Penalties 0.00 Realized Loss Amount 0.00 Cumulative Realized Loss 0.00 Class A Optimal Amount 14,216,329.94 Class AP Deferred Amount 0.00 Scheduled Principal 1,599,392.19 Unscheduled Principal 8,812,418.43acquired:

~~Group~~Not ~~Level Collateral Statement Group 1 2 3 Collateral Description Mixed Fixed Mixed Fixed Mixed Fixed Weighted Average Coupon Rate 5~~applicable.274634 6.088314 5.676135 Weighted Average Net Rate 5.024634 5.838314 5.426136 Weighted Average Maturity 174 356 226 Beginning Loan Count 452 557 18 Loans Paid In Full 2 6 0 Ending Loan Count 450 551 18 Beginning Scheduled Balance 232,953,903.02 240,286,409.29 8,528,747.83 Ending scheduled Balance 230,326,669.67 236,844,410.19 8,507,819.65 Record Date 11/30/2004 11/30/2004 11/30/2004 Principal And Interest Constant 1,923,602.23 1,461,757.92 61,211.20 Scheduled Principal 899,646.78 242,642.03 20,869.26 Unscheduled Principal 1,727,586.57 3,199,357.07 58.92 Scheduled Interest 1,023,955.45 1,219,115.89 40,341.94 Servicing Fees 48,532.06 50,059.67 1,776.82 Master Servicing Fees 0.00 0.00 0.00 Trustee Fee 0.00 0.00 0.00 FRY Amount 0.00 0.00 0.00 Special Hazard Fee 0.00 0.00 0.00 Other Fee 0.00 0.00 0.00 Pool Insurance Fee 0.00 0.00 0.00 Spread Fee 1 0.00 0.00 0.00 Spread Fee 2 0.00 0.00 0.00 Spread Fee 3 0.00 0.00 0.00 Net Interest 975,423.39 1,169,056.22 38,565.12 Realized Loss Amount 0.00 0.00 0.00 Cumulative Realized Loss 0.00 0.00 0.00 Percentage of Cumulative Losses 0.0000 0.0000 0.0000 Prepayment Penalties 0.00 0.00 0.00 Special Servicing Fee 0.00 0.00 0.00 Pass-Through Rate 5.024634 5.838314 5.426135

~~Group~~(b) Pro ~~Level~~forma ~~Collateral~~financial Statement Group 4 5 6 Collateral Description Mixed Fixed Mixed Fixed Mixed Fixed Weighted Average Coupon Rate 6.645711 5.921694 6.470472 Weighted Average Net Rate 6.395711 5.671694 6.220472 Weighted Average Maturity 358 176 357 Beginning Loan Count 1,537 280 463 Loans Paid In Full 19 1 1 Ending Loan Count 1,518 279 462 Beginning Scheduled Balance 249,954,271.57 44,335,650.91 52,405,571.24 Ending scheduled Balance 246,174,313.66 44,099,997.90 52,099,532.17 Record Date 11/30/2004 11/30/2004 11/30/2004 Principal And Interest Constant 1,611,442.82 378,546.58 331,873.73 Scheduled Principal 227,172.94 159,761.45 49,299.73 Unscheduled Principal 3,552,784.97 75,891.56 256,739.34 Scheduled Interest 1,384,269.88 218,785.13 282,574.00 Servicing Fees 52,073.81 9,236.59 10,917.83 Master Servicing Fees 0.00 0.00 0.00 Trustee Fee 0.00 0.00 0.00 FRY Amount 0.00 0.00 0.00 Special Hazard Fee 0.00 0.00 0.00 Other Fee 0.00 0.00 0.00 Pool Insurance Fee 0.00 0.00 0.00 Spread Fee 1 0.00 0.00 0.00 Spread Fee 2 0.00 0.00 0.00 Spread Fee 3 0.00 0.00 0.00 Net Interest 1,332,196.07 209,548.54 271,656.17 Realized Loss Amount 0.00 0.00 0.00 Cumulative Realized Loss 0.00 0.00 0.00 Percentage of Cumulative Losses 0.0000 0.0000 0.0000 Prepayment Penalties 0.00 0.00 0.00 Special Servicing Fee 0.00 0.00 0.00 Pass-Through Rate 6.395711 5.671694 6.220472information:

~~Group~~Not ~~Level Collateral Statement Group Total Collateral Description Mixed Fixed Weighted Average Coupon Rate 6~~applicable.038702 Weighted Average Net Rate 5.788702 Weighted Average Maturity 294.00 Record Date 11/30/2004 Principal And Interest Constant 5,768,434.48 Beginning Loan Count 3,307 Loans Paid In Full 29 Ending Loan Count 3,278 Beginning Scheduled Balance 828,464,553.86 Ending Scheduled Balance 818,052,743.24 Scheduled Principal 1,599,392.19 Unscheduled Principal 8,812,418.43 Scheduled Interest 4,169,042.29 Servicing Fee 172,596.78 Master Servicing Fee 0.00 Trustee Fee 0.00 Fry Amount 0.00 Special Hazard Fee 0.00 Other Fee 0.00 Pool Insurance Fee 0.00 Spread 1 0.00 Spread 2 0.00 Spread 3 0.00 Net Interest 3,996,445.51 Realized Loss Amount 0.00 Cumulative Realized Loss 0.00 Percentage of Cumulative Losses 0.0000 Prepayment Penalties 0.00 Special Servicing Fee 0.00 Pass-Through Rate 5.788702

Exhibit No.

Description

99.1

The Pooling and Servicing Agreement, dated as of November 1, 2004, by and among the Company, the Master Servicer, the Securities Administrator and the Trustee.

1.1

SIGNATURES

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

J.P. MORGAN ACCEPTANCE CORPORATION I

By: /s/Brian Simons

Name: Brian Simons

Title: Vice President

Dated: February 10, 2005

Exhibit Index

99.1

The Pooling and Servicing Agreement

Filing Compare · J.P. Morgan Mortgage Trust 2004-S2