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J.P. Morgan Mortgage Acquisition Corp. 2005-FRE1 – ‘8-K’ for 12/27/05

On: Wednesday, 1/4/06, at 3:52pm ET · For: 12/27/05 · Accession #: 1051170-6-32 · File #: 333-127020-08

  As Of                Filer                Filing    For·On·As Docs:Size              Issuer               Agent

 1/04/06  JP Morgan Mtge Acq Corp 2005-FRE1 8-K:8,9    12/27/05    1:25K                                    Bank of NY Tr Co … FA/FA

Current Report — Form 8-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 8-K         Current Report                                        13±    80K

Document Table of Contents

Page	(sequential)	\|	(alphabetic)	Top
			Alternative Formats (Word, et al.) Financial Statements and Exhibits Other Events
1	1st Page - Filing Submission
2	Item 8.1. Other Events
"	Item 9.1. Financial Statements and Exhibits

8-K 1st “Page” of 5 TOC ↑Top Previous Next ↓Bottom Just 1st
 
 UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 8-K

CURRENT REPORT
Pursuant to Section 13 or 15(d) of The Securities Exchange Act of 1934

Date of Report (Date of earliest event reported)  December 27, 2005             
                                               -------------------------------

J.P. MORGAN ACCEPTANCE CORPORATION I
J.P. MORGAN MORTGAGE ACQUISITION CORP. 2005-FRE1
--------------------------------------------------------------------------------

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

  Delaware                   333-127020-08                13-3475488
--------------------------------------------------------------------------------
(State or other jurisdiction        (Commission                (IRS Employer    
      of Incorporation)             File Number)             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             
                                                  ------------------------------
N/A 
------------------------------------------------------------------------------  
(Former name or former address, if changed since last report.)

Check  the  appropriate  box  below  if the  Form  8-K  filing  is  intended  to
simultaneously  satisfy the filing obligation of the registrant under any of the
following provisions:                                                           

     [] Written communications pursuant to Rule 425 under the Securities Act (17
CFR 230.425)                                                    

     [] Soliciting  material  pursuant to Rule 14a-12(b)  under the Exchange Act
(17 CFR 240.14a-12(b))                                          

    [] Pre-commencement  communications  pursuant to Rule  14d-2(b)  under the
Exchange Act (17 CFR 240.14d-2(b))                              

    [] Pre-commencement  communications  pursuant to Rule  13e-4(c)  under the
Exchange Act (17 CFR 240.13e-4(c))                              

8-K 2nd “Page” of 5 TOC 1st Previous Next ↓Bottom Just 2nd
Item 8.1   Other Events.                                                        

     This  current  report  on Form  8-K  relates  to the  monthly  distribution
reported to the holders of J.P.  Morgan  Mortgage  Acquisition  Corp.  2005-FRE1
Asset-Backed Pass-Through  Certificates,  Series 2005-FRE1 pursuant to the terms
of the Pooling and Servicing Agreement, dated as of November 1, 2005, among J.P.
Morgan Acceptance Corporation I, as Depositor,  J.P. Morgan Mortgage Acquisition
Corp., as Seller, JPMorgan Chase Bank, N.A. as Securities Administrator,  Litton
Loan Servicing LP, as Servicer, and U.S. Bank N.A, as Trustee.                  

  On  December 27, 2005  distributions  were  made to the  certificateholders.
Specific  information  with respect to these  distributions  is filed as Exhibit
99.1.                                                                           

Item 9.1 Financial Statements and Exhibits.                                     

(a)   Not applicable                                      

(b)   Not applicable                                      

  (c)   The following exhibit is filed as part of this report:

   Statement to Certificateholders on December 27, 2005,
as Exhibit 99.1.                              

8-K 3rd “Page” of 5 TOC 1st Previous Next ↓Bottom Just 3rd
SIGNATURE                                                                       

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

J.P. Morgan Mortgage Acquisition Corp. 2005-FRE1  
      Asset Backed Pass-Through Certificates, Series 2005-FRE1

                  JPMORGAN CHASE BANK, N.A, not in its individual capacity
             but solely as Securities Administrator and Servicer
under the Agreement referred to herein

By:     /s/  Diane E. Wallace         
                      --------------------------------------------
Name:   Diane E. Wallace              
Title:  Vice President                

Date:   January 4, 2006               

8-K 4th “Page” of 5 TOC 1st Previous Next ↓Bottom Just 4th
Exhibit Index                                                                 

99.1     Statement to Certificateholders on December 27, 2005       

Exhibit 99.1

J.P. MORGAN MORTGAGE ACQUISITION CORP. 2005-FRE1
ASSET-BACKED PASS-THROUGH CERTIFICATES, SERIES 2005-FRE1
STATEMENT TO CERTIFICATEHOLDERS 
 December 27, 2005

                                                        [Enlarge/Download Table]
                                                                                                                                    
----------------------------------------------------------------------------------------------------------------------------------- 
                                             DISTRIBUTION IN DOLLARS                                                                
----------------------------------------------------------------------------------------------------------------------------------- 
            ORIGINAL             BEGINNING                                                                           ENDING         
               FACE              PRINCIPAL                                                   REALIZED  DEFERRED      PRINCIPAL      
CLASS         VALUE              BALANCE        PRINCIPAL       INTEREST         TOTAL       LOSSES    INTEREST      BALANCE        
----------------------------------------------------------------------------------------------------------------------------------- 
A1        274,516,000.00  274,516,000.00   7,207,835.81     947,995.25      8,155,831.06      0.00        0.00      267,308,164.19  
AIIF1      96,881,000.00   96,881,000.00   4,836,999.39     433,946.15      5,270,945.54      0.00        0.00       92,044,000.61  
AIIF2      80,718,000.00   80,718,000.00           0.00     351,392.36        351,392.36      0.00        0.00       80,718,000.00  
AIIF3      20,201,000.00   20,201,000.00           0.00      94,725.86         94,725.86      0.00        0.00       20,201,000.00  
AIIF4      21,978,000.00   21,978,000.00           0.00     100,512.72        100,512.72      0.00        0.00       21,978,000.00  
AIIV1     105,046,000.00  105,046,000.00   5,244,664.12     350,503.49      5,595,167.61      0.00        0.00       99,801,335.88  
AIIV2     119,316,000.00  119,316,000.00           0.00     411,109.91        411,109.91      0.00        0.00      119,316,000.00  
AIIV3      13,939,000.00   13,939,000.00           0.00      49,220.16         49,220.16      0.00        0.00       13,939,000.00  
M1         32,207,000.00   32,207,000.00           0.00     115,730.49        115,730.49      0.00        0.00       32,207,000.00  
M2         31,246,000.00   31,246,000.00           0.00     112,763.34        112,763.34      0.00        0.00       31,246,000.00  
M3         22,112,000.00   22,112,000.00           0.00      80,143.72         80,143.72      0.00        0.00       22,112,000.00  
M4         17,305,000.00   17,305,000.00           0.00      64,470.74         64,470.74      0.00        0.00       17,305,000.00  
M5         16,825,000.00   16,825,000.00           0.00      63,205.92         63,205.92      0.00        0.00       16,825,000.00  
M6         14,902,000.00   14,902,000.00           0.00      57,140.89         57,140.89      0.00        0.00       14,902,000.00  
M7         15,383,000.00   15,383,000.00           0.00      67,121.16         67,121.16      0.00        0.00       15,383,000.00  
M8         11,537,000.00   11,537,000.00           0.00      53,929.07         53,929.07      0.00        0.00       11,537,000.00  
M9         12,018,000.00   12,018,000.00           0.00      62,720.61         62,720.61      0.00        0.00       12,018,000.00  
M10        15,863,000.00   15,863,000.00           0.00      79,315.00         79,315.00      0.00        0.00       15,863,000.00  
M11        12,018,000.00   12,018,000.00           0.00      60,090.00         60,090.00      0.00        0.00       12,018,000.00  
P                 100.00          100.00           0.00     166,730.34        166,730.34      0.00        0.00              100.00  
R                   0.00            0.00           0.00           0.00              0.00      0.00        0.00                0.00  
RX                  0.00            0.00           0.00           0.00              0.00      0.00        0.00                0.00  
TOTALS    934,011,100.00  934,011,100.00  17,289,499.32   3,722,767.18     21,012,266.50      0.00        0.00      916,721,600.68  
----------------------------------------------------------------------------------------------------------------------------------  

----------------------------------------------------------------------------------------------------------------------------------- 
            ORIGINAL             BEGINNING                                                                           ENDING         
               FACE              NOTIONAL                                                   REALIZED  DEFERRED       NOTIONAL       
CLASS         VALUE              BALANCE        PRINCIPAL       INTEREST         TOTAL       LOSSES    INTEREST      BALANCE        
----------------------------------------------------------------------------------------------------------------------------------- 
C         961,410,208.00  961,410,208.00           0.00   1,845,284.47      1,845,284.47      0.00        0.00      944,121,792.09  
----------------------------------------------------------------------------------------------------------------------------------  

----------------------------------------------------------------------------------------------------------   -----------------------
             FACTOR INFORMATION PER $1,000 OF ORIGINAL FACE                                                   PASS-THROUGH RATES    
----------------------------------------------------------------------------------------------------------   -----------------------
                        BEGINNINNG                                                               ENDING                CURRENT PASS-
CLASS     CUSIP         PRINCIPAL         PRINCIPAL         INTEREST              TOTAL        PRINCIPAL        CLASS    THRU RATE  
------------------------------------------------------------------------------------------   -------------   -----------------------
A1        46626LBU3   1,000.00000000  26.25652352         3.45333332        29.70985684        973.74347648   A1       4.440000 %   
AIIF1     46626LBV1   1,000.00000000  49.92722402         4.47916671        54.40639073        950.07277598   AIIF1    5.375000 %   
AIIF2     46626LBW9   1,000.00000000   0.00000000         4.35333333         4.35333333      1,000.00000000   AIIF2    5.224000 %   
AIIF3     46626LBX7   1,000.00000000   0.00000000         4.68916687         4.68916687      1,000.00000000   AIIF3    5.627000 %   
AIIF4     46626LBY5   1,000.00000000   0.00000000         4.57333333         4.57333333      1,000.00000000   AIIF4    5.488000 %   
AIIV1     46626LBZ2   1,000.00000000  49.92730918         3.33666670        53.26397588        950.07269082   AIIV1    4.290000 %   
AIIV2     46626LCA6   1,000.00000000   0.00000000         3.44555558         3.44555558      1,000.00000000   AIIV2    4.430000 %   
AIIV3     46626LCB4   1,000.00000000   0.00000000         3.53111127         3.53111127      1,000.00000000   AIIV3    4.540000 %   
M1        46626LCC2   1,000.00000000   0.00000000         3.59333344         3.59333344      1,000.00000000   M1       4.620000 %   
M2        46626LCD0   1,000.00000000   0.00000000         3.60888882         3.60888882      1,000.00000000   M2       4.640000 %   
M3        46626LCE8   1,000.00000000   0.00000000         3.62444465         3.62444465      1,000.00000000   M3       4.660000 %   
M4        46626LCF5   1,000.00000000   0.00000000         3.72555562         3.72555562      1,000.00000000   M4       4.790000 %   
M5        46626LCG3   1,000.00000000   0.00000000         3.75666686         3.75666686      1,000.00000000   M5       4.830000 %   
M6        46626LCH1   1,000.00000000   0.00000000         3.83444437         3.83444437      1,000.00000000   M6       4.930000 %   
M7        46626LCJ7   1,000.00000000   0.00000000         4.36333355         4.36333355      1,000.00000000   M7       5.610000 %   
M8        46626LCK4   1,000.00000000   0.00000000         4.67444483         4.67444483      1,000.00000000   M8       6.010000 %   
M9        46626LCL2   1,000.00000000   0.00000000         5.21888917         5.21888917      1,000.00000000   M9       6.710000 %   
M10       46626LCM0   1,000.00000000   0.00000000         5.00000000         5.00000000      1,000.00000000   M10      6.000000 %   
M11       46626LCN8   1,000.00000000   0.00000000         5.00000000         5.00000000      1,000.00000000   M11      6.000000 %   
P         46626LEC0   1,000.00000000   0.00000000 1,667,303.40000000 1,667,303.40000000      1,000.00000000   P        0.000000 %   
TOTALS                1,000.00000000  18.51102125         3.98578473        22.49680598        981.48897875                         

-----------------------------------------------------------------------------------------   -------------   ----------------------- 
                        BEGINNINNG                                                               ENDING               CURRENT PASS- 
CLASS     CUSIP         NOTIONAL         PRINCIPAL          INTEREST              TOTAL          NOTIONAL       CLASS    THRU RATE  
------------------------------------------------------------------------------------------   -------------   -----------------------
C         46626LEB2   1,000.00000000   0.00000000         1.91935186         1.91935186        982.01764890   C        0.000000 %   
------------------------------------------------------------------------------------------   -------------   -----------------------

If there are any questions or problems with this statement, please contact the Administrator listed below:                          

                                Patrick B. Okas                                                                                     
                 JPMorgan Chase Bank, N.A. - ITS - Global Debt                                                                      
                              4 NYP, 6th Floor, ,                                                                                   
                            New York, New York 10004                                                                                
                              Tel: (212) 623-4469                                                                                   
                              Fax: (212) 623-5858                                                                                   

8-K Last “Page” of 5 TOC 1st Previous Next ↓Bottom Just 5th
Principal Funds:                                                                                                                    
                              Scheduled Principal Payments (Total)                                                562,073.83        
                                                                         Group 1                                  218,616.98        
                                                                         Group 2                                  343,456.85        

                              Principal Prepayments (Total)                                                       16,222,989.57     
                                                                         Group 1                                  6,974,374.49      
                                                                         Group 2                                  9,248,615.08      

                              Curtailments (Total)                                                                472,845.80        
                                                                         Group 1                                  5,545.10          
                                                                         Group 2                                  467,300.70        

                              Curtailment Interest Adjustments (Total)                                            0.00              
                                                                         Group 1                                  0.00              
                                                                         Group 2                                  0.00              

                              Repurchase Principal (Total)                                                        0.00              
                                                                         Group 1                                  0.00              
                                                                         Group 2                                  0.00              

                              Substitution Amounts (Total)                                                        0.00              
                                                                         Group 1                                  0.00              
                                                                         Group 2                                  0.00              

                              Net Liquidation Proceeds (Total)                                                    0.00              
                                                                         Group 1                                  0.00              
                                                                         Group 2                                  0.00              

                              Other Principal Adjustments (Total)                                                 30,506.70         
                                                                         Group 1                                  8,847.57          
                                                                         Group 2                                  21,659.13         
Interest Funds:                                                                                                                     

                              Gross Interest                                                                      5,825,053.30      
                                                                         Group 1                                  2,183,197.93      
                                                                         Group 2                                  3,641,855.37      

                              Servicing Fees                                                                      395,438.98        
                                                                         Group 1                                  147,819.86        
                                                                         Group 2                                  247,619.12        

                              Trustee Fees                                                                        4,005.83          
                                                                         Group 1                                  1,501.03          
                                                                         Group 2                                  2,504.80          

                              Custodian Fee                                                                       1,602.35          
                                                                         Group 1                                  600.43            
                                                                         Group 2                                  1,001.92          

                              Interest Adjustments                                                                21,601.45         

Prepayment Penalties:                                                                                                               
                              Number of Loans Prepaid with Respect to which Prepayment Penalties were Collected       24            
                                                                         Group 1                                      13            
                                                                         Group 2                                      11            

                              Balance of Loans Prepaid with Respect to which Prepayment Penalties were Collected      5,426,407.64  
                                                                         Group 1                                      2,398,463.12  
                                                                         Group 2                                      3,027,944.52  

                              Amount of Prepayment Penalties Collected                                                166,730.34    
                                                                         Group 1                                      75,918.06     
                                                                         Group 2                                      90,812.28     
Available Remitance Amount                                                                                            22,712,422.04 

                              Principal Remittance Amount (Total)                                                     17,288,415.90 
                                                                         Group 1                                      7,207,384.14  
                                                                         Group 2                                      10,081,031.76 

                              Interest Remittance Amount (Total)                                                      5,424,006.14  
                                                                         Group 1                                      2,033,276.61  
                                                                         Group 2                                      3,390,729.53  
Pool Detail:                                                                                                                        
                              Beginning Number of Loans Outstanding                                                   4,597         
                                                                         Group 1                                      2,280         
                                                                         Group 2                                      2,317         

                              Ending Number of Loans Outstanding                                                      4,525         
                                                                         Group 1                                      2,240         
                                                                         Group 2                                      2,285         

                              Beginning Aggregate Loan Balance                                                        961,410,207.50
                                                                         Group 1                                      360,256,563.56
                                                                         Group 2                                      601,153,643.94

                              Ending Aggregate Loan Balance                                                           944,121,791.59
                                                                         Group 1                                      353,049,179.42
                                                                         Group 2                                      591,072,612.17

                              Current Advances                                                                        0.00          
                                                                         Group 1                                      0.00          
                                                                         Group 2                                      0.00          

                              Aggregate Advances                                                                      0.00          
                                                                         Group 1                                      0.00          
                                                                         Group 2                                      0.00          

                              Weighted Average Remaning Term To Maturity                                              355.63        
                                                                         Group 1                                      355.00        
                                                                         Group 2                                      356.00        

                              Weighted Average Net Mortgage Rate                                                      6.77006%      
                                                                         Group 1                                      6.77276%      
                                                                         Group 2                                      6.76845%      

                                 Delinquent Mortgage Loans                                                                          
                                 Group  1                                                                                           
                                 Category                     Number                       Principal Balance     Percentage         
                                 1 Month                                36                      5,136,961.15     1.46 %             
                                 2 Month                                13                      2,127,519.96     0.60 %             
                                 3 Month                                 0                              0.00     0.00 %             
                                 Total                                  49                      7,264,481.11     2.06 %             

                                 Delinquent Mortgage Loans                                                                          
                                 Group  2                                                                                           
                                 Category                     Number                       Principal Balance     Percentage         
                                 1 Month                                44                     11,899,707.53     2.01 %             
                                 2 Month                                25                      6,326,962.63     1.07 %             
                                 3 Month                                 0                              0.00     0.00 %             
                                 Total                                  69                     18,226,670.16     3.08 %             

                                    * Delinquent Bankruptcies and Foreclosures are not included in the table above.                 

                                   Bankruptcies                                                                                     
                                   Group                     Number of          Principal Balance       Percentage                  
                                   Number                    Loans                                                                  

                                         1                             0                    0.00               0.00%                
                                         2                             0                    0.00               0.00%                
                                   Total                               0                    0.00               0.00%                

                                         Group 1 Bankruptcy Reporting:                                                              
                              Number of Bankruptcy Loans that are Current                                    0                      
                              Principal Balance of Bankruptcy Loans that are Current                         0.00                   
                              Number of Bankruptcy Loans that are 1 Month Delinquent                         0                      
                              Principal Balance of Bankruptcy Loans that are 1 Month Delinquent              0.00                   
                              Number of Bankruptcy Loans that are 2 Months Delinquent                        0                      

                              Principal Balance of Bankruptcy Loans that are 2 Months Delinquent             0.00                   
                              Number of Bankruptcy Loans that are 3+ Months Delinquent                       0                      
                              Principal Balance of Bankruptcy Loans that are 3+ Months Delinquent            0.00                   
                              Total Number of Bankruptcy Loans                                               0                      
                              Total Principal Balance of Bankruptcy Loans                                    0.00                   

                                       Group 2 Bankruptcy Reporting:                                                                
                              Number of Bankruptcy Loans that are Current                                    0                      
                              Principal Balance of Bankruptcy Loans that are Current                         0.00                   
                              Number of Bankruptcy Loans that are 1 Month Delinquent                         0                      
                              Principal Balance of Bankruptcy Loans that are 1 Month Delinquent              0.00                   
                              Number of Bankruptcy Loans that are 2 Months Delinquent                        0                      
                              Principal Balance of Bankruptcy Loans that are 2 Months Delinquent             0.00                   
                              Number of Bankruptcy Loans that are 3+ Months Delinquent                       0                      
                              Principal Balance of Bankruptcy Loans that are 3+ Months Delinquent            0.00                   
                              Total Number of Bankruptcy Loans                                               0                      
                              Total Principal Balance of Bankruptcy Loans                                    0.00                   

                                           Foreclosures                                                                             
                                           Group          Number of              Principal Balance        Percentage                
                                           Number         Loans                                                                     

                                                 1                  0                        0.00                 0.00%             
                                                 2                  0                        0.00                 0.00%             
                                           Total                    0                        0.00                 0.00%             

                                     Group 1 Foreclosure Reporting:                                                                 
                              Number of Foreclosure Loans that are Current                                     0                    
                              Principal Balance of Foreclosure Loans that are Current                          0.00                 
                              Number of Foreclosure Loans that are 1 Month Delinquent                          0                    
                              Principal Balance of Foreclosure Loans that are 1 Month Delinquent               0.00                 

                              Number of Foreclosure Loans that are 2 Months Delinquent                         0                    
                              Principal Balance of Foreclosure Loans that are 2 Months Delinquent              0.00                 
                              Number of Foreclosure Loans that are 3+ Months Delinquent                        0                    
                              Principal Balance of Foreclosure Loans that are 3+ Months Delinquent             0.00                 
                              Total Number of Foreclosure Loans                                                0                    
                              Total Principal Balance of Foreclosure Loans                                     0.00                 

                                     Group 2 Foreclosure Reporting:                                                                 
                              Number of Foreclosure Loans that are Current                                     0                    
                              Principal Balance of Foreclosure Loans that are Current                          0.00                 
                              Number of Foreclosure Loans that are 1 Month Delinquent                          0                    
                              Principal Balance of Foreclosure Loans that are 1 Month Delinquent               0.00                 
                              Number of Foreclosure Loans that are 2 Months Delinquent                         0                    
                              Principal Balance of Foreclosure Loans that are 2 Months Delinquent              0.00                 
                              Number of Foreclosure Loans that are 3+ Months Delinquent                        0                    
                              Principal Balance of Foreclosure Loans that are 3+ Months Delinquent             0.00                 
                              Total Number of Foreclosure Loans                                                0                    
                              Total Principal Balance of Foreclosure Loans                                     0.00                 

                                           REO Properties                                                                           
                                           Group              Number of          Principal Balance     Percentage                   
                                           Number             Loans                                                                 

                                                 1                      0                    0.00             0.00%                 
                                                 2                      0                    0.00             0.00%                 
                                           Total                        0                    0.00             0.00%                 

                                      Group 1 REO Reporting:                                                                        
                              Number of REO Loans that are Current                                              0                   
                              Principal Balance of REO Loans that are Current                                   0.00                
                              Number of REO Loans that are 1 Month Delinquent                                   0                   

                              Principal Balance of REO Loans that are 1 Month Delinquent                        0.00                
                              Number of REO Loans that are 2 Months Delinquent                                  0                   
                              Principal Balance of REO Loans that are 2 Months Delinquent                       0.00                
                              Number of REO Loans that are 3+ Months Delinquent                                 0                   
                              Principal Balance of REO Loans that are 3+ Months Delinquent                      0.00                
                              Total Number of REO Loans                                                         0                   
                              Total Principal Balance of REO Loans                                              0.00                

                                        Group 2 REO Reporting:                                                                      
                              Number of REO Loans that are Current                                              0                   
                              Principal Balance of REO Loans that are Current                                   0.00                
                              Number of REO Loans that are 1 Month Delinquent                                   0                   
                              Principal Balance of REO Loans that are 1 Month Delinquent                        0.00                
                              Number of REO Loans that are 2 Months Delinquent                                  0                   
                              Principal Balance of REO Loans that are 2 Months Delinquent                       0.00                
                              Number of REO Loans that are 3+ Months Delinquent                                 0                   
                              Principal Balance of REO Loans that are 3+ Months Delinquent                      0.00                
                              Total Number of REO Loans                                                         0                   
                              Total Principal Balance of REO Loans                                              0.00                

                                   Loan Level REO - Schedule                                                                        
                                   Group                     Loan Number       REO Date               Schedule Principal            
                                   Number                                                             Balance                       

                                                                                                       0.00                         
                                    Principal Payoffs by Group occured in this Distribution                                         
                                    Group             Number of             Principal Balance      Percentage                       
                                    Number            Loans                                                                         
                                          1               40               6,974,374.49              1.98%                          
                                          2               32               9,248,615.08              1.56%                          
                                       Total              72              16,222,989.57              1.72%                          

                              Realized Loss by Group                                                                                
                              Group Number Current Loss  Cumulative Loss   Ending Balance          Balance of        Net Liquidation
                                                                                                   Liquidated Loans  Proceeds       

                              1                    0.00         0.00          353,049,179.42               0.00           0.00      
                              2                    0.00         0.00          591,072,612.17               0.00           0.00      
                             Total                 0.00         0.00          944,121,791.59               0.00           0.00      
Loss Detail:                                                                                                                        

                              Current Realized Losses- Reduced by Recoveries                                  0.00                  
                                                                         Group 1                              0.00                  
                                                                         Group 2                              0.00                  

                              Cumulative Realized Losses - Reduced by Recoveries                              0.00                  
                                                                         Group 1                              0.00                  
                                                                         Group 2                              0.00                  

                              Current Applied Losses                                                          0.00                  
                              Cumulative Applied Losses                                                       0.00                  

Trigger Event                                                                                                 NO                    
                              TEST I - Trigger Event Occurrence                                               NO                    
                              (Is Delinquency Percentage > 29% of of Senior Enhancement Percetage ?)                                
                              Delinquency Percentage                                                          0.89549%              
                              29% of of Senior Enhancement Percetage                                          7.02837%              
                              OR                                                                                                    
                              TEST II - Trigger Event Occurrence                                                 NO                 
                              (Are Cumulative Realized Losses as % of Original Loan Bal > Required Cumulative Loss % ?)             
                              Cumulative Realized Losses as % of Original Loan Bal                              0.00000%            
                              Required Cumulative Loss %                                                        0.00000%            
O/C Reporting                                                                                                                       
                              Targeted Overcollateralization Amount                                             27,400,190.91       
                              Ending Overcollateralization Amount                                               27,400,190.90       
                              Ending Overcollateralization Deficiency                                           0.01                
                              Overcollateralization Release Amount                                              0.00                
                              Monthly Excess Interest                                                           1,867,969.33        
                              Payment to Class C                                                                1,845,284.47        

Certificate Interest Shortfall Detail:                                                                                              
                              Interest Carryforward Amount Paid This Period                                         0.00            
                                                                         Class A1                                   0.00            
                                                                         Class AIIF1                                0.00            
                                                                         Class AIIF2                                0.00            
                                                                         Class AIIF3                                0.00            
                                                                         Class AIIF4                                0.00            
                                                                         Class AIIV1                                0.00            
                                                                         Class AIIV2                                0.00            
                                                                         Class AIIV3                                0.00            
                                                                         Class M1                                   0.00            
                                                                         Class M2                                   0.00            
                                                                         Class M3                                   0.00            
                                                                         Class M4                                   0.00            
                                                                         Class M5                                   0.00            
                                                                         Class M6                                   0.00            
                                                                         Class M7                                   0.00            
                                                                         Class M8                                   0.00            
                                                                         Class M9                                   0.00            
                                                                         Class M10                                  0.00            
                                                                         Class M11                                  0.00            

                              Interest Carryforward Amount Occured This Period                                      0.00            
                                                                         Class A1                                   0.00            
                                                                         Class AIIF1                                0.00            
                                                                         Class AIIF2                                0.00            
                                                                         Class AIIF3                                0.00            
                                                                         Class AIIF4                                0.00            
                                                                         Class AIIV1                                0.00            
                                                                         Class AIIV2                                0.00            
                                                                         Class AIIV3                                0.00            
                                                                         Class M1                                   0.00            
                                                                         Class M2                                   0.00            
                                                                         Class M3                                   0.00            
                                                                         Class M4                                   0.00            
                                                                         Class M5                                   0.00            
                                                                         Class M6                                   0.00            
                                                                         Class M7                                   0.00            
                                                                         Class M8                                   0.00            
                                                                         Class M9                                   0.00            
                                                                         Class M10                                  0.00            
                                                                         Class M11                                  0.00            

                              Remaining Interest Carryforward Amount                                                                
                                                                         Class A1                                   0.00            
                                                                         Class AIIF1                                0.00            
                                                                         Class AIIF2                                0.00            
                                                                         Class AIIF3                                0.00            
                                                                         Class AIIF4                                0.00            
                                                                         Class AIIV1                                0.00            
                                                                         Class AIIV2                                0.00            
                                                                         Class AIIV3                                0.00            
                                                                         Class M1                                   0.00            
                                                                         Class M2                                   0.00            
                                                                         Class M3                                   0.00            
                                                                         Class M4                                   0.00            
                                                                         Class M5                                   0.00            
                                                                         Class M6                                   0.00            
                                                                         Class M7                                   0.00            
                                                                         Class M8                                   0.00            
                                                                         Class M9                                   0.00            
                                                                         Class M10                                  0.00            
                                                                         Class M11                                  0.00            

Amounts Received with respect to the Yield Maintenance Agreement                                                    0.00            

Basis Risk Reserve Fund Account:                                                                                                    
                              Beginning Balance                                                                     1,000.00        
                              Additions to the Basis Risk Reserve Fund                                              0.00            
                              Divident Earnings on the Basis Risk Reserve Fund                                      0.00            
                              Withdrawals from the Basis Risk Reserve Fund                                          0.00            
                              Ending Balance                                                                        1,000.00        

Basis Risk Reserve Carryover:                                                                                                       
                              Interest Carryover Amount Occured This Period                                                         
                                                                         Class A1                                   0.00            
                                                                         Class AIIV1                                0.00            
                                                                         Class AIIV2                                0.00            
                                                                         Class AIIV3                                0.00            
                                                                         Class M1                                   0.00            
                                                                         Class M2                                   0.00            
                                                                         Class M3                                   0.00            
                                                                         Class M4                                   0.00            
                                                                         Class M5                                   0.00            
                                                                         Class M6                                   0.00            
                                                                         Class M7                                   0.00            
                                                                         Class M8                                   0.00            
                                                                         Class M9                                   0.00            

                              Interest Carryover Amount Paid This Period                                                            
                                                                         Class A1                                   0.00            
                                                                         Class AIIV1                                0.00            
                                                                         Class AIIV2                                0.00            
                                                                         Class AIIV3                                0.00            
                                                                         Class M1                                   0.00            
                                                                         Class M2                                   0.00            
                                                                         Class M3                                   0.00            
                                                                         Class M4                                   0.00            
                                                                         Class M5                                   0.00            
                                                                         Class M6                                   0.00            
                                                                         Class M7                                   0.00            
                                                                         Class M8                                   0.00            
                                                                         Class M9                                   0.00            

                              Remaining Interest Carryover Amount                                                                   
                                                                         Class A1                                   0.00            
                                                                         Class AIIV1                                0.00            
                                                                         Class AIIV2                                0.00            
                                                                         Class AIIV3                                0.00            
                                                                         Class M1                                   0.00            
                                                                         Class M2                                   0.00            
                                                                         Class M3                                   0.00            
                                                                         Class M4                                   0.00            
                                                                         Class M5                                   0.00            
                                                                         Class M6                                   0.00            
                                                                         Class M7                                   0.00            
                                                                         Class M8                                   0.00            
                                                                         Class M9                                   0.00            
Non-Supported Interest Shortfall:                                                                                                   

                              Total Prepayment Interest Shortfall occured this distribution                         0.00            

                              Prepayment Interest Shortfall Allocated to Class A1                                   0.00            
                              Prepayment Interest Shortfall Allocated to Class AIIF1                                0.00            
                              Prepayment Interest Shortfall Allocated to Class AIIF2                                0.00            
                              Prepayment Interest Shortfall Allocated to Class AIIF3                                0.00            
                              Prepayment Interest Shortfall Allocated to Class AIIF4                                0.00            
                              Prepayment Interest Shortfall Allocated to Class AIIV1                                0.00            
                              Prepayment Interest Shortfall Allocated to Class AIIV2                                0.00            
                              Prepayment Interest Shortfall Allocated to Class AIIV3                                0.00            
                              Prepayment Interest Shortfall Allocated to Class M1                                   0.00            
                              Prepayment Interest Shortfall Allocated to Class M2                                   0.00            
                              Prepayment Interest Shortfall Allocated to Class M3                                   0.00            
                              Prepayment Interest Shortfall Allocated to Class M4                                   0.00            
                              Prepayment Interest Shortfall Allocated to Class M5                                   0.00            
                              Prepayment Interest Shortfall Allocated to Class M6                                   0.00            
                              Prepayment Interest Shortfall Allocated to Class M7                                   0.00            
                              Prepayment Interest Shortfall Allocated to Class M8                                   0.00            
                              Prepayment Interest Shortfall Allocated to Class M9                                   0.00            
                              Prepayment Interest Shortfall Allocated to Class M10                                  0.00            
                              Prepayment Interest Shortfall Allocated to Class M11                                  0.00            
                              Prepayment Interest Shortfall Allocated to Class C                                    0.00            

                              Total Relief Act Interest Shortfall occured this distribution                         0.00            

                              Relief Act Interest Shortfall Allocated to Class A1                                   0.00            
                              Relief Act Interest Shortfall Allocated to Class AIIF1                                0.00            
                              Relief Act Interest Shortfall Allocated to Class AIIF2                                0.00            
                              Relief Act Interest Shortfall Allocated to Class AIIF3                                0.00            
                              Relief Act Interest Shortfall Allocated to Class AIIF4                                0.00            
                              Relief Act Interest Shortfall Allocated to Class AIIV1                                0.00            
                              Relief Act Interest Shortfall Allocated to Class AIIV2                                0.00            
                              Relief Act Interest Shortfall Allocated to Class AIIV3                                0.00            
                              Relief Act Interest Shortfall Allocated to Class M1                                   0.00            
                              Relief Act Interest Shortfall Allocated to Class M2                                   0.00            
                              Relief Act Interest Shortfall Allocated to Class M3                                   0.00            
                              Relief Act Interest Shortfall Allocated to Class M4                                   0.00            
                              Relief Act Interest Shortfall Allocated to Class M5                                   0.00            
                              Relief Act Interest Shortfall Allocated to Class M6                                   0.00            
                              Relief Act Interest Shortfall Allocated to Class M7                                   0.00            
                              Relief Act Interest Shortfall Allocated to Class M8                                   0.00            
                              Relief Act Interest Shortfall Allocated to Class M9                                   0.00            
                              Relief Act Interest Shortfall Allocated to Class M10                                  0.00            
                              Relief Act Interest Shortfall Allocated to Class M11                                  0.00            
                              Relief Act Interest Shortfall Allocated to Class C                                    0.00            

Available Net Funds Cap to Libor Certificates                                                                       7.253639        

One-Month LIBOR for Such Distribution Date                                                                          4.210000        

LIBOR Rate Certificates, the Uncapped Pass-Through Rate for Such Distribution Date                                                  
                              Class A1                                                                              4.440000        
                              Class AIIV1                                                                           4.290000        
                              Class AIIV2                                                                           4.430000        
                              Class AIIV3                                                                           4.540000        
                              Class M1                                                                              4.620000        
                              Class M2                                                                              4.640000        
                              Class M3                                                                              4.660000        
                              Class M4                                                                              4.790000        
                              Class M5                                                                              4.830000        
                              Class M6                                                                              4.930000        
                              Class M7                                                                              5.610000        
                              Class M8                                                                              6.010000        
                              Class M9                                                                              6.710000        

Fixed Rate Certificates, the Uncapped Pass-Through Rate for Such Distribution Date                                                  
                              Class AIIF1                                                                           5.375000        
                              Class AIIF2                                                                           5.224000        
                              Class AIIF3                                                                           5.627000        
                              Class AIIF4                                                                           5.488000        
                              Class M10                                                                             6.000000        
                              Class M11                                                                             6.000000        

Reduction of Certificate Principal Amounts due to Applied Loss Amounts                                                              
                              Deferred Amount Paid This Period                                                      0.00            
                                                                         Class M1                                   0.00            
                                                                         Class M2                                   0.00            
                                                                         Class M3                                   0.00            
                                                                         Class M4                                   0.00            
                                                                         Class M5                                   0.00            
                                                                         Class M6                                   0.00            
                                                                         Class M7                                   0.00            
                                                                         Class M-8                                  0.00            
                                                                         Class M9                                   0.00            
                                                                         Class M10                                  0.00            
                                                                         Class M11                                  0.00            

                              Deferred Amount Occured This Period                                                   0.00            
                                                                         Class M1                                   0.00            
                                                                         Class M2                                   0.00            
                                                                         Class M3                                   0.00            
                                                                         Class M4                                   0.00            
                                                                         Class M5                                   0.00            
                                                                         Class M6                                   0.00            
                                                                         Class M7                                   0.00            
                                                                         Class M8                                   0.00            
                                                                         Class M9                                   0.00            
                                                                         Class M10                                  0.00            
                                                                         Class M11                                  0.00            

                              Remaining Deferred Amount                                                                             
                                                                         Class M1                                   0.00            
                                                                         Class M2                                   0.00            
                                                                         Class M3                                   0.00            
                                                                         Class M4                                   0.00            
                                                                         Class M5                                   0.00            
                                                                         Class M6                                   0.00            
                                                                         Class M7                                   0.00            
                                                                         Class M8                                   0.00            
                                                                         Class M9                                   0.00            
                                                                         Class M10                                  0.00            
                                                                         Class M11                                  0.00            
Copyright 2005 J.P. Morgan Chase & Co. All rights reserved.

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Dates Referenced Herein

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	11/1/05	2
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Filing Submission 0001051170-06-000032 – Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

J.P. Morgan Mortgage Acquisition Corp. 2005-FRE1 – ‘8-K’ for 12/27/05

On: Wednesday, 1/4/06, at 3:52pm ET · For: 12/27/05 · Accession #: 1051170-6-32 · File #: 333-127020-08

Current Report — Form 8-KFiling Table of Contents

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Dates Referenced Herein

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