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) April 1, 2005

RESIDENTIAL  ACCREDIT  LOANS,  INC.  (as company  under a Pooling and  Servicing
Agreement  dated as of April 1, 2005  providing for, inter alia, the issuance of
Mortgage Asset-Backed Pass-Through Certificates, Series 2005-QS4)

                        Residential Accredit Loans, Inc.
             (EXACT NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER)

          DELAWARE                 333-107959-31               51-0368240
  ------------------------------------------------------------------------
  (STATE OR OTHER JURISDICTION     (COMMISSION)             (I.R.S. EMPLOYER
      OF INCORPORATION)            FILE NUMBER)            IDENTIFICATION NO.)

          8400 Normandale Lake Blvd., Suite 250, Minneapolis, MN 55437
               (ADDRESS OF PRINCIPAL EXECUTIVE OFFICES) (ZIP CODE)

        Registrant's telephone number, including area code (952) 857-7000

          (FORMER NAME OR FORMER ADDRESS, IF CHANGED SINCE LAST REPORT)

                         Exhibit Index located on Page 2


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))


<PAGE>


Item 8         Other Events.

On April 28, 2005, Residential Accredit Loans, Inc. caused the issuance and sale
of  the  Mortgage  Asset-Backed  Pass-Through  Certificates,   Series  2005-QS4,
pursuant to a Series  Supplement,  dated as of April 1, 2005,  and the  Standard
Terms of Pooling  and  Servicing  Agreement,  dated as of August 1, 2004,  among
Residential  Accredit Loans, Inc., as company,  Residential Funding Corporation,
as master servicer,  and Deutsche Bank Trust Company Americas,  as trustee.  The
mortgage  loans were sold to Residential  Accredit  Loans,  Inc.  pursuant to an
Assignment  and  Assumption  Agreement,  dated as of  April  28,  2005,  between
Residential Funding Corporation and Residential Accredit Loans, Inc.

Item 9      Financial Statements, Pro Forma Financial Information and Exhibits.

               (a) Not applicable

               (b) Not applicable

               (c) Exhibits (executed copies): The following execution copies of
Exhibits to the Form S-3  Registration  Statement of the  Registrant  are hereby
filed:

                                                          Sequentially
Exhibit                                                     Numbered
Number                                                    Exhibit Page

10.1 Series  Supplement,  dated as of April 1, 2005,  and the Standard  Terms of
Pooling and Servicing  Agreement,  dated as of August 1, 2004, among Residential
Accredit Loans, Inc., as company,  Residential  Funding  Corporation,  as master
servicer, and Deutsche Bank Trust Company Americas, as trustee.


10.2 Assignment and Assumption  Agreement,  dated as of April 28, 2005,  between
Residential Funding Corporation and Residential Accredit Loans, Inc.





<PAGE>



                                   SIGNATURES

               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 thereunto duly authorized.

                                   RESIDENTIAL ACCREDIT LOANS, INC.


                                   By:     /s/Pieter VanZyl
                                   Name:   Pieter VanZyl
                                   Title:  Vice President


Dated:  April 28, 2005


<PAGE>


EXHIBIT 10.1

Series Supplement,  dated as of April 1, 2005, and the Standard Terms of Pooling
and Servicing Agreement,  dated as of August 1, 2004, among Residential Accredit
Loans, Inc., as company,  Residential Funding  Corporation,  as master servicer,
and Deutsche Bank Trust Company Americas, as trustee.


EXHIBIT 10.2

Assignment  and  Assumption  Agreement,  dated as of  April  28,  2005,  between
Residential Funding Corporation and Residential Accredit Loans, Inc.
[{"type": "8-K", "sequence": "1", "filename": "qs48kss.txt", "description": "2005 QS4", "secsgml_size_bytes": 4751}]
{"company-data": {"conformed-name": "RALI Series 2005-QS4 Trust", "cik": "0001325146", "assigned-sic": "6189", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "333-107959-31", "film-number": "05828121"}, "business-address": {"street1": "8400 NORMADALE LAKE BLVD", "street2": "STE 600", "city": "MINNEAPOLIS", "state": "MN", "zip": "55437", "phone": "952-857-7000"}, "mail-address": {"street1": "8400 NORMANDALE LAKE BLVD", "city": "MINNEAPOLIS", "state": "MN", "zip": "55437"}}
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) April 1, 2005

RESIDENTIAL  ACCREDIT  LOANS,  INC.  (as company  under a Pooling and  Servicing
Agreement  dated as of April 1, 2005  providing for, inter alia, the issuance of
Mortgage Asset-Backed Pass-Through Certificates, Series 2005-QS4)

                        Residential Accredit Loans, Inc.
             (EXACT NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER)

          DELAWARE                 333-107959-31               51-0368240
  ------------------------------------------------------------------------
  (STATE OR OTHER JURISDICTION     (COMMISSION)             (I.R.S. EMPLOYER
      OF INCORPORATION)            FILE NUMBER)            IDENTIFICATION NO.)

          8400 Normandale Lake Blvd., Suite 250, Minneapolis, MN 55437
               (ADDRESS OF PRINCIPAL EXECUTIVE OFFICES) (ZIP CODE)

        Registrant's telephone number, including area code (952) 857-7000

          (FORMER NAME OR FORMER ADDRESS, IF CHANGED SINCE LAST REPORT)

                         Exhibit Index located on Page 2

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))
Item 8         Other Events.

On April 28, 2005, Residential Accredit Loans, Inc. caused the issuance and sale
of  the  Mortgage  Asset-Backed  Pass-Through  Certificates,   Series  2005-QS4,
pursuant to a Series  Supplement,  dated as of April 1, 2005,  and the  Standard
Terms of Pooling  and  Servicing  Agreement,  dated as of August 1, 2004,  among
Residential  Accredit Loans, Inc., as company,  Residential Funding Corporation,
as master servicer,  and Deutsche Bank Trust Company Americas,  as trustee.  The
mortgage  loans were sold to Residential  Accredit  Loans,  Inc.  pursuant to an
Assignment  and  Assumption  Agreement,  dated as of  April  28,  2005,  between
Residential Funding Corporation and Residential Accredit Loans, Inc.

Item 9      Financial Statements, Pro Forma Financial Information and Exhibits.

               (a) Not applicable

               (b) Not applicable

               (c) Exhibits (executed copies): The following execution copies of
Exhibits to the Form S-3  Registration  Statement of the  Registrant  are hereby
filed:

                                                          Sequentially
Exhibit                                                     Numbered
Number                                                    Exhibit Page

10.1 Series  Supplement,  dated as of April 1, 2005,  and the Standard  Terms of
Pooling and Servicing  Agreement,  dated as of August 1, 2004, among Residential
Accredit Loans, Inc., as company,  Residential  Funding  Corporation,  as master
servicer, and Deutsche Bank Trust Company Americas, as trustee.

10.2 Assignment and Assumption  Agreement,  dated as of April 28, 2005,  between
Residential Funding Corporation and Residential Accredit Loans, Inc.
SIGNATURES

               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 thereunto duly authorized.

                                   RESIDENTIAL ACCREDIT LOANS, INC.

                                   By:     /s/Pieter VanZyl
                                   Name:   Pieter VanZyl
                                   Title:  Vice President

Dated:  April 28, 2005
EXHIBIT 10.1

Series Supplement,  dated as of April 1, 2005, and the Standard Terms of Pooling
and Servicing Agreement,  dated as of August 1, 2004, among Residential Accredit
Loans, Inc., as company,  Residential Funding  Corporation,  as master servicer,
and Deutsche Bank Trust Company Americas, as trustee.

EXHIBIT 10.2

Assignment  and  Assumption  Agreement,  dated as of  April  28,  2005,  between
Residential Funding Corporation and Residential Accredit Loans, Inc.