Exhibit 28.1

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Chase Manhattan Bank USA, N.A.
Wilmington, DE


March 15, 2000



Management Report on Internal Control Over Servicing of Securitized Automobile
Financing Receivables

Management of The Chase Manhattan Bank USA, N.A. is responsible for establishing
and maintaining an effective system of internal control over servicing of
securitized automobile financing receivables, which is designed to provide
reasonable assurance regarding the proper servicing of securitized automobile
financing receivables. The system contains self-monitoring mechanisms, and
actions are taken to correct deficiencies as they are identified.

There are inherent limitations in the effectiveness of any system of internal
control, including the possibility of human error and the circumvention or
overriding of controls. Accordingly, even an effective internal control system
can provide only reasonable assurance with respect to servicing of securitized
automobile financing receivables. Further, because of changes in conditions, the
effectiveness of an internal control system may vary over time.

Management of The Chase Manhattan Bank USA, N.A. assessed its system of internal
control over servicing of securitized automobile financing receivables as of
December 31, 1999 in relation to criteria for effective internal control
described in "Internal Control - Integrated Framework" issued by the Committee
of Sponsoring Organizations of the Treadway Commission. Based on this
assessment, management believes that, as of December 31, 1999, the Chase
Manhattan Bank USA, N.A. maintained an effective system of internal control over
servicing of securitized automobile financing receivables.

                                                     /s/ Keith Schuck
                                                  -----------------------------
                                                  Keith Schuck
                                                  Vice President
                                                  Chase Manhattan Bank USA, N.A.