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[PricewaterhouseCoopers LLP]


                                              October 9, 1998



Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Commissioners:

We have read the statements made by Bank One, Arizona, N.A. in its capacity as
servicer of the Banc One Auto Grantor Trust 1996-B (copy attached), which we
understand will be filed with the Commission, pursuant to Item 4 of the Form
8-K, as part of the Company's Form 8-K report for the month of October 1998. We
agree with the statements concerning our Firm in such Form 8-K.


                                              Very truly yours,

                                              /s/ PricewaterhouseCoopers LLP

                                              PricewaterhouseCoopers LLP

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ITEM 4.  CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT

         On October 2, 1998, the parent corporation for Bank One, Arizona, N.A.
(the "Bank"), Banc One Corporation ("BANC ONE") was merged (the "Merger") with
First Chicago NBD Corporation ("FCNBD") and the surviving entity is BANK ONE
CORPORATION ("BANK ONE"). In connection with such merger, the Bank in its
capacity as servicer of the Banc One Auto Grantor Trust 1996-B (the "Trust"),
changed the independent accountants for the Trust from Coopers & Lybrand L.L.P.,
now PricewaterhouseCoopers LLP ("PwC") to Arthur Anderson LLP ("AA"),
historically engaged by FCNBD. BANK ONE has selected AA as the certifying
accountant for the merged entity. The sole reason for the change of the
independent accountants for the Trust was to align the independent accountants
of the Trust with those of BANK ONE.

         The Trust does not have financial statements and the reports of
independent accountants for the Trust are limited to (i) comparing the
mathematical calculations of certain amounts set forth in the Distribution Date
Statements with the Servicer's computer reports that were the source of such
amounts, and (ii) examining the assertion of the Servicer that it has maintained
effective internal control over the servicing of accounts under the Master
Pooling and Servicing Agreement for the Trust, in accordance with standards
established by the American Institute of Certified Public Accountants.
Therefore, the standards enumerated in Item 304 of Regulation S-K under the
Securities and Exchange Act of 1934 ("Item 304"), which apply to audits of
financial statements, are not applicable to the services performed for the Trust
by independent accountants. Nonetheless, the reports of PwC with respect to the
Trust for the two fiscal years ended December 31 prior to their replacement did
not state that either (x) the amounts referred to in clause (i) above were not
in agreement, except for such exceptions as PwC believed to be immaterial or (y)
the assertion of the Servicer in clause (ii) above was not fairly stated, in all
material respects, and there were no disagreements (as defined in the
instructions to Item 304 of Regulation S-K) between PwC and the Bank, in its
capacity as servicer to the Trust, in connection with such reports. The decision
to change accountants was made in order to align the independent accountants of
the Trust with those of BANK ONE.

         In the two years prior to AA's appointment, the Bank, in its capacity
as servicer of the Trust, did not consult AA in any matter with respect to the
Trust.

         A letter from PwC stating their agreement with the statements made
herein is filed as Exhibit 16.01 to this Form 8-K.