Exhibit 28.3
                        Report of Independent Accountants


March 15, 2000

To the Board of Directors of
The Chase Manhattan Bank

We have examined management's assertion that, as of December 31, 1999, The Chase
Manhattan Bank 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, The Chase
Manhattan Bank 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
- ------------------------------