Fitch Affirms 2 Classes of DASH I, L.P.

NEW YORK--()--Fitch Ratings has affirmed two classes of notes issued by Diversified Asset Securitization Holdings I, L.P. (DASH I) as follows:

--$33,524,287 class A-1 notes at 'CCC';

--$6,920,151 class A-2 notes at 'CCC'.

This review was conducted under the framework described in the report 'Global Rating Criteria for Structured Finance CDOs' using the Structured Finance Portfolio Credit Model (SF PCM) for projecting future default and recovery levels for the underlying portfolio. Given the current rating levels and the relatively stable performance of the transaction since the last review, cash flow modeling analysis was not performed. Instead, Fitch considered qualitative factors in its analysis, as described below, to conclude the rating affirmations for the rated notes.

KEY RATING DRIVERS

The affirmations are attributed to the increased credit enhancement (CE) available to the notes as a result of the continued deleveraging of the capital structure, offsetting modest deterioration of the underlying collateral and increased portfolio concentration.

Since Fitch's last rating action in May 2012, the class A notes have received approximately $13.7 million, or 25.4% of its previous outstanding balance, in principal redemptions. In addition to normal principal amortization, the notes have also been benefiting from excess spread redirected to cure the failing class A overcollateralization (OC) test. Approximately $2.3 million of such interest proceeds were used to amortize the class A notes over the last four payment dates. The remaining combined balance of $40.4 million represents 15.4% of the original issued amount.

While the par-based CE has improved since the last review, the increasing high single obligor concentration and adverse selection remain meaningful concerns. As of the April 2013 Trustee report, the current portfolio comprises of 22 obligors with the largest one representing 14% and the largest five representing 54.4% of the underlying pool, compared to 10.8% and 48.3%, respectively, at previous review.

On the collateral performance side, there has been a modest deterioration in the credit quality of the portfolio, with 7.3% of the pool downgraded a weighted average of 5.6 notches. Approximately 47.9% of the current portfolio has a Fitch-derived rating below investment grade and 33.9% has a rating in the 'CCCsf' rating category or lower. The portfolio also contains three defaulted securities totaling $7.7 million and a number of distressed assets where further deterioration may occur.

RATING SENSITIVITIES

Further negative migration and defaults beyond those projected by SF PCM as well as increasing concentration in assets of a weaker credit quality could lead to downgrades. Likewise, a buildup of credit enhancement could lead to future upgrades.

DASH I is a cash flow structured finance collateralized debt obligation (SF CDO) that closed on December 18, 1999 and is monitored by Asset Allocation & Management, LLC. The portfolio is comprised of residential mortgage-backed securities (38.7%), commercial mortgage-backed securities (31.4%), commercial asset-backed securities (14.6%), U.S. Treasury Principal Only Notes (13.5%), corporate CDOs (1.6%), and consumer asset-backed securities (0.3%) from 1995 through 2002 vintage transactions.

Additional information is available at 'www.fitchratings.com'.

Applicable Criteria and Related Research:

--'Global Structured Finance Rating Criteria' (June 6, 2012);

--'Global Rating Criteria for Structured Finance CDOs' (Oct. 3, 2012).

Applicable Criteria and Related Research:

Global Structured Finance Rating Criteria

http://www.fitchratings.com/creditdesk/reports/report_frame.cfm?rpt_id=679923

Global Rating Criteria for Structured Finance CDOs

http://www.fitchratings.com/creditdesk/reports/report_frame.cfm?rpt_id=690203

Additional Disclosure

Solicitation Status

http://www.fitchratings.com/gws/en/disclosure/solicitation?pr_id=791596

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Contacts

Fitch Ratings
Surveillance Analyst
Barbara M. Burdzy, +1 212-908-0813
Director
Fitch Ratings, Inc.
One State Street Plaza
New York, NY 10004
or
Committee Chairperson
Alina Pak, CFA, +1 312-368-3184
Senior Director
or
Media Relations:
Sandro Scenga, +1 212-908-0278
sandro.scenga@fitchratings.com

Contacts

Fitch Ratings
Surveillance Analyst
Barbara M. Burdzy, +1 212-908-0813
Director
Fitch Ratings, Inc.
One State Street Plaza
New York, NY 10004
or
Committee Chairperson
Alina Pak, CFA, +1 312-368-3184
Senior Director
or
Media Relations:
Sandro Scenga, +1 212-908-0278
sandro.scenga@fitchratings.com