Exhibit 99.3

EMC

Mortgage Corporation

Officer's Certificate

BSABS 2004-HE1

I, Mark D. Ehrenreich, Senior Vice President of EMC Mortgage Corporation, do
hereby certify to the designated Trustee that in respect to the period ending November
30, 2004, a review of the activities of EMC Mortgage Corporation ("EMC") during the
preceding fiscal year or applicable portion thereof and it's performance under the
above referenced Pooling and Servicing Agreement has been made under my
supervision. To the best of my knowledge, based on such review, EMC has fulfilled all
of its obligations under this Agreement in all material respects throughout such year or
portion thereof, or, if there has been a default in the fulfillment of any such
obligations, specifying each such default known to such Servicing Officer the nature
and status thereof except for such defaults as such officer in its good faith judgment
believe to be immaterial.

/s/ Mark D. Ehrenreich
Mark D. Ehrenreich, Senior Vice President

2/28/05
Date

ASSET-BACKED CERTIFICATES SERIES 2004-HE1 10-K