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): December 11, 1996 CHASE MANHATTAN BANK USA, N.A. (Exact Name of registrant specified in its charter) United States 333-07575 22-2382028 (State or other Jurisdiction of (Commission File Number) (I.R.S. employer Incorporation) Identification No.) 802 Delaware Avenue Wilmington, Delaware 19801 (Address of principal executive offices) Registrant's telephone number: (302) 575-5033 Item 5. Other Events On December 11, 1996, the opinion of counsel to Chase Manhattan Auto Grantor Trust 1996-C (the "Trust") regarding the tax status of the Trust, dated as of December 11, 1996 (the "Opinion"), was delivered by Simpson Thacher & Bartlett to Chase Manhattan Bank USA, N.A. Item 7. Financial Statements, Pro Forma Financial Statements and Exhibits Exhibits 8.3 Opinion of Simpson Thacher & Bartlett with respect to the tax status of the Trust, dated as of December 11, 1996. 23.4 Consent of Simpson Thacher & Bartlett (included as part of Exhibit 8.3) SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant 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: December 11, 1996 INDEX TO EXHIBITS Sequentially Exhibit Number Exhibit Numbered Pages - -------------- ------- -------------- 8.3 Opinion of Simpson Thacher & Bartlett with 3 respect to the tax status of the Trust, dated as of December 11, 1996. 23.4 Consent of Simpson Thacher & Bartlett (included as part of Exhibit 8.3)