Exhibit 28.2
                                  [CHASE LOGO]

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

March 15, 2000

Management Report on Internal Control over
Servicing of Securitized Credit Card 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 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 USA, N.A. 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 USA, N.A.
maintained an effective system of internal control over servicing of securitized
credit card receivables.


/s/ Michael Barrett
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Michael Barrett
President
Chase Manhattan Bank USA, N.A.

/s/ Keith Schuck
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Keith Schuck
Vice President/Chief Financial Officer
Chase Manhattan Bank USA, N.A.