EXHIBIT 99.2

March 31, 2003

BMW Vehicle Lease Trust 2000-A
BMW Auto Leasing LLC
Financial Services Vehicle Trust
BMW Manufacturing LP
300 Chestnut Ridge Road
Woodcliff Lake, New Jersey    07677

Ladies and Gentlemen:

Pursuant to Rule 12b-25 of the General Rules and Regulations under the
Securities Exchange Act of 1934, we inform you that we have been furnished a
copy of Form 12b-25, to be filed by BMW Auto Leasing LLC on or about March 31,
2003, which contains notification of the registrant's inability to file its Form
10-K by March 31, 2003. We have read the Company's statements contained in Part
III therein and we agree with the stated reason as to why we have been unable to
complete our examination of management's assertions related to the servicing of
the receivables for the year ended December 31, 2002, to be included in its Form
10-K.

Very truly yours,

/s/ KPMG LLP