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 26, 2002
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CHASE MANHATTAN BANK USA, NATIONAL ASSOCIATION
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(Exact Name of registrant specified in its charter)
United States 333-74600 22-2382028
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(State or other Jurisdiction (Commission (I.R.S. employer
of Incorporation) File Number) Identification No.)
200 White Clay Center Drive
Newark, Delaware 19711
(Address of principal executive offices)
Registrant's telephone number: (302) 575-5000
Item 5. OTHER EVENTS
On February 26, 2002, the opinion of counsel to Chase Manhattan
Auto Owner Trust 2002-A (the "Trust") regarding the tax status of the Trust,
dated as of February 26, 2002 (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
8.1 Opinion of Simpson Thacher & Bartlett with respect to the
tax status of the Trust, dated as of February 26, 2002.
23.1 Consent of Simpson Thacher & Bartlett (included as part of
Exhibit 8.1)
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/ Andrew T. Semmelman
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Name: Andrew T. Semmelman
Title: Vice President
Date: February 26, 2002
INDEX TO EXHIBITS
EXHIBIT NUMBER EXHIBIT
8.1 Opinion of Simpson Thacher & Bartlett with respect to the
tax status of the Trust, dated as of February 26, 2002.
23.1 Consent of Simpson Thacher & Bartlett (included as part of
Exhibit 8.1)