Exhibit 28.3

Report of Independent Accountants


March 15, 2000

Chase Manhattan Bank USA, N.A., Servicer,
and
Yasuda Bank and Trust Company, Trustee


We have examined management's assertion 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, included in the accompanying
Management Report on Internal Control over Servicing of Securitized Credit Card
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 internal control over servicing of securitized
credit card receivables, testing and evaluating the design and operating
effectiveness of 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 internal control, errors or irregularities
may occur and not be detected. Also, projections of any evaluation of the system
of internal control over servicing of securitized credit card receivables to
future periods are subject to the risk that 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 USA, N.A. maintained an effective system of internal control over
servicing of securitized credit card 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