Exhibit 99.2


March 25, 2003



                   Management Report on Internal Control over
                Servicing of Securitized Credit Card Receivables

Management of Chase Manhattan Bank USA, N.A. is responsible for establishing and
maintaining effective internal control over servicing of securitized credit card
receivables, which is designed to provide reasonable assurance regarding the
proper servicing of securitized credit card receivables. The internal control
system contains self-monitoring mechanisms, and actions are taken to correct
deficiencies as they are identified.

There are inherent limitations in any internal control, including the
possibility of human error and the circumvention or overriding of controls.
Accordingly, even effective internal control can provide only reasonable
assurance with respect to servicing of securitized credit card receivables.
Further, because of changes in conditions, the effectiveness of internal control
may vary over time.

Management of Chase Manhattan Bank USA, N.A. assessed its internal control over
servicing of securitized credit card receivables as of December 31, 2002 in
relation to the criteria for effective internal control established in "Internal
Control-Integrated Framework" issued by the Committee of Sponsoring
Organizations of the Treadway Commission. Based on this assessment, management
believes that, as of December 31, 2002, Chase Manhattan Bank USA, N.A.
maintained effective internal control over servicing of securitized credit card
receivables.


/s/ Michael Barrett
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Michael Barrett
President
Chase Manhattan Bank USA, N.A.



/s/ Keith Schuck
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Keith Schuck
Vice President/CFO
Chase Manhattan Bank USA, N.A.