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): March 12, 1997
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 Number) (I.R.S. employer
Jurisdiction of 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 March 12, 1997, the opinion of counsel to Chase Manhattan
Auto Owner Trust 1997-A (the "Trust") regarding the tax status of the Trust,
dated as of March 12, 1997 (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
8.4 Opinion of Simpson Thacher & Bartlett with respect
to the tax status of the Trust, dated as of March
12, 1997.
23.5 Consent of Simpson Thacher & Bartlett (included
as part of Exhibit 8.4)
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: March 14, 1997
INDEX TO EXHIBITS
Exhibit Number Exhibit Sequentially
Numbered Pages
8.4 Opinion of Simpson Thacher & Bartlett 3
with respect to the tax status of the
Trust, dated as of March 12, 1997.
23.5 Consent of Simpson Thacher & Bartlett
(included as part of Exhibit 8.4)