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): February 10, 1998 ----------------- CHASE MANHATTAN BANK USA, NATIONAL ASSOCIATION ---------------------------------------------- (Exact Name of registrant specified in its charter) United States 333-36939 22-2382028 - ------------- --------- ---------- (State or other (Commission File Number) (I.R.S. employer Jurisdiction of Identification No.) Incorporation) 802 Delaware Avenue Wilmington, Delaware 19801 (Address of principal executive offices) ---------------------------------------- Registrant's telephone number: (302) 575-5033 2 Item 5. Other Events On February 10, 1998, the opinion of counsel to Chase Manhattan Auto Owner Trust 1998-A (the "Trust") regarding the tax status of the Trust, dated as of February 10, 1998 (the "Opinion"), was delivered by Simpson Thacher & Bartlett to Chase Manhattan Bank USA, National Association. 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 February 10, 1998. 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, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized. CHASE MANHATTAN BANK USA, NATIONAL ASSOCIATION ---------------------------------------------- (Registrant) By: /s/ Keith Schuck ------------------------------------------ Name: Keith Schuck Title: Controller Date: February 10, 1998 4 INDEX TO EXHIBITS ----------------- Exhibit Sequentially - ------- ------------ Number Exhibit Numbered Pages - ------ ------- -------------- 8.2 Opinion of Simpson Thacher & Bartlett with 2 respect to the tax status of the Trust, dated as of February 10, 1998. 23.3 Consent of Simpson Thacher & Bartlett (included as part of Exhibit 8.2)