Exhibit 28.3
         Report of Independent Accountants

         March 15, 2000

         To the Board of Directors of
         Chase Manhattan Bank USA, N.A.


         We have examined management's assertion that, as of December 31, 1999,
         Chase Manhattan Bank USA, N.A. maintained an effective system of
         internal control over servicing of securitized automobile financing
         receivables, included in the accompanying Management Report on Internal
         Control Over Servicing of Securitized Automobile Financing Receivables.

         Our examination was made in accordance with standards established by
         the American Institute of Certified Public Accountants and,
         accordingly, included obtaining an understanding of the internal
         control over servicing of securitized automobile financing receivables,
         testing and evaluating the design and operating effectiveness of the
         internal control, and such other procedures as we considered necessary
         in the circumstances. We believe that our examination provides a
         reasonable basis for our opinion.

         Because of inherent limitations in any internal control, errors or
         irregularities may occur and not be detected. Also, projections of any
         evaluation of the internal control over financial reporting to future
         periods are subject to the risk that the internal control may become
         inadequate because of changes in conditions, or that the degree of
         compliance with the policies or procedures may deteriorate.

         In our opinion, management's assertion that, as of December 31, 1999,
         Chase Manhattan Bank USA, N.A. maintained an effective system of
         internal control over servicing of securitized automobile financing
         receivables, is fairly stated, in all material respects, based upon the
         criteria for effective internal control described in "Internal Control
         - Integrated Framework" issued by the Committee of Sponsoring
         Organizations of the Treadway Commission.


         /s/ PRICEWATERHOUSECOOPERS LLP