Exhibit 99.2

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                                                     PricewaterhouseCoopers LLP

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                        Report of Independent Accountants

To the Board of Directors and Shareholder
of CIT Group Inc.


We have examined management's assertion about The CIT Group/Sales Financing,
Inc.'s (the "Company's"), a wholly owned subsidiary of CIT Group Inc.,
compliance with the minimum servicing standards identified in the Mortgage
Bankers Association of America's Uniform Single Attestation Program for Mortgage
Bankers as of and for the year ended December 31, 2002, as included in the
accompanying management assertion (see Exhibit I) for Chase Manhattan RV Owner
Trust 1997-A and Chase Manhattan Marine Owner Trust 1997-A. Management is
responsible for the Company's compliance with those minimum servicing standards.
Our responsibility is to express an opinion on management's assertion about the
Company's compliance based on our examination.

Our examination was made in accordance with attestation standards established by
the American Institute of Certified Public Accountants and, accordingly,
included examining, on a test basis, evidence about the Company's compliance
with the minimum servicing standards and performing such other procedures as we
considered necessary in the circumstances. We believe that our examination
provides a reasonable basis for our opinion. Our examination does not provide a
legal determination on the Company's compliance with the minimum servicing
standards.

In our opinion, management's assertion that the Company complied with the
aforementioned minimum servicing standards as of and for the year ended December
31, 2002 is fairly stated, in all material respects.


/s/ PricewaterhouseCoopers LLP
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PricewaterhouseCoopers LLP
New York, NY
March 26, 2003