Attached files

file filename
10-K - FORM 10-K - Sequoia Mortgage Trust 2010-H1smt100h1_10k-2010.txt
EX-31.1 - SOX CERTIFICATION - Sequoia Mortgage Trust 2010-H1smt100h1_31.txt
EX-35.2 - SERVICER COMPLIANCE STATEMENT - WELLS FARGO AS TRUSTEE - Sequoia Mortgage Trust 2010-H1smt100h1_35-2.txt
EX-35.1 - SERVICER COMPLIANCE STATEMENT - CITIMORTGAGE, INC. - Sequoia Mortgage Trust 2010-H1smt100h1_35-1.txt
EX-33.1 - ASSESSMENT OF COMPLIANCE - CITIMORTGAGE, INC. - Sequoia Mortgage Trust 2010-H1smt100h1_33-1.txt
EX-34.1 - ATTESTATION REPORT - CITIMORTGAGE, INC. - Sequoia Mortgage Trust 2010-H1smt100h1_34-1.txt
EX-33.3 - ASSESSMENT OF COMPLIANCE - WELLS FARGO AS CUSTODIAN - Sequoia Mortgage Trust 2010-H1smt100h1_33-3.txt
EX-34.2 - ATTESTATION REPORT - WELS FARGO AS TRUSTEE - Sequoia Mortgage Trust 2010-H1smt100h1_34-2.txt
EX-33.2 - ASSESSMENT OF COMPLIANCE - WELLS FARGO AS TRUSTEE - Sequoia Mortgage Trust 2010-H1smt100h1_33-2.txt

  EX-34.3
(logo) KPMG

KPMG LLP
303 East Wacker Drive
Chicago, IL 60601-5212




Report of Independent Registered Public Accounting Firm

The Board of Directors
The Corporate Trust Services division of Wells Fargo Bank National Association:

We have examined management's assessment, included in the accompanying
Assessment of Compliance with Applicable Servicing Criteria, that The Corporate
Trust Services division of Wells Fargo Bank, National Association (the Company)
complied with the servicing criteria set forth in Item 1122(d) of the Securities
and Exchange Commission's Regulation AB for publicly-issued (i.e., transaction-
level reporting required under the Securities Exchange Act of 1934, as amended)
residential mortgage-backed securities and commercial mortgage-backed securities
issued on or after January 1, 2006 for which the Company provides document
custody services, excluding any such securities issued by any agency or
instrumentality of the U.S. government (other than the Federal Deposit Insurance
Company) or any government sponsored entity (the Platform) as of and for the
twelve months ended December 31, 2010. Management has determined that servicing
criteria 1122(d)(1)(iv), 1122(d)(4)(i) and 1122(d)(4)(ii) are applicable to the
activities it performs with respect to the Platform, and that all other
servicing criteria set forth in Item 1122(d) are not applicable to the document
custody services provided by the Company with respect to the Platform.
Management is responsible for the Company's compliance with the servicing
criteria. Our responsibility is to express an opinion on management's assessment
about the Company's compliance based on our examination.

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

In our opinion, management's assertion that the Company complied with the
aforementioned servicing criteria as of and for the twelve months ended December
31, 2010 is fairly stated, in all material respects.


/s/ KPMG LLP

Chicago, Illinois
February 14, 2011



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