UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 Form 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): September 13, 1996 CHASE MANHATTAN BANK USA, N.A. (Exact Name of registrant specified in its charter) United States 333-07575 11-2741948 (State or other (Commission File (I.R.S. employer Jurisdiction of Number) Identification No.) Incorporation) 200 Jericho Quadrangle Jericho, New York 11753 (Address of principal executive offices) Registrant's telephone number: (516) 828-4016 AND CHASE MANHATTAN BANK USA, N.A. (Exact Name of registrant specified in its charter) United States 333-07575 22-2382028 (State or other (Commission File (I.R.S. employer Jurisdiction of Number) Identification No.) Incorporation) 802 Delaware Avenue Wilmington, Delaware 19801 (Address of principal executive offices) Registrant's telephone number: (302) 575-5033 Item 5. Other Events On September 10, 1996, the opinion of counsel to the Originator of Chase Manhattan Auto Grantor Trust 1996-B (the "Trust") regarding the tax status of the Trust, dated as of September 10, 1996 (the "Opinion"), was delivered by Simpson Thacher & Bartlett to the Originator. Item 7. Financial Statements, Pro Forma Financial Statements and Exhibits Exhibits 8.2 Opinion of Simpson Thacher & Bartlett with respect to the tax status of the Trust, dated as of September 10, 1996. 23.3 Consent of Simpson Thacher & Bartlett (included as part of Exhibit 8.2) SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, each of the registrants has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized. CHASE MANHATTAN BANK USA, N.A. (Registrant) By: /s/ Keith Schuck ------------------------------ Name: Keith Schuck Title: Controller Date: September 13, 1996 SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, each of the registrants has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized. CHASE MANHATTAN BANK USA, N.A. (Registrant) By: /s/ Anthony Langan ------------------------------ Name: Anthony Langan Title: Vice President Date: September 13, 1996 INDEX TO EXHIBITS ----------------- Exhibit Sequentially Number Exhibit Numbered Pages - ------- ------- -------------- 8.2 Opinion of Simpson Thacher & Bartlett with respect 2 to the tax status of the Trust, dated as of September 10, 1996 23.3 Consent of Simpson Thacher & Bartlett (included as part of Exhibit 8.2)