Exhibit 28.2

                                                 [CHASE LOGO]

The Chase Manhattan Bank
Hicksville, NY

March 15, 2000



Management Report on Internal Control over
Servicing of Securitized Credit Card Receivables
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Management of The Chase Manhattan Bank is responsible for establishing and
maintaining an effective system of internal control over servicing of
securitized credit card receivables, which is designed to provide reasonable
assurance regarding the proper servicing of securitized credit card 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
credit card receivables. Further, because of changes in conditions, the
effectiveness of an internal control system may vary over time.

Management of The Chase Manhattan Bank assessed its system of internal control
over servicing of securitized credit card 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 maintained an
effective system of internal control over servicing of securitized credit card
receivables.


/s/Richard Srednicki
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Richard Srednicki
Executive Vice President
The Chase Manhattan Bank


/s/ Michael Van Praag
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Michael Van Praag
Senior Vice President
The Chase Manhattan Bank