UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 Form 8-K/A CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): May 21, 2003 ------------ CHASE MANHATTAN BANK USA, NATIONAL ASSOCIATION ---------------------------------------------- (Exact Name of registrant specified in its charter) United States 333-74600 01-6209398 - ---------------------------- ----------------------- ------------------- (State or other Jurisdiction (Commission File Number) (I.R.S. employer of Incorporation) 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 May 21, 2003, the opinion of counsel to Chase Manhattan Auto Owner Trust 2003-A (the "Trust") regarding the tax status of the Trust, dated as of May 21, 2003 (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 May 21, 2003. 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 Semmelman ------------------------------------ Name: Andrew T. Semmelman Title: Vice President Date: May 28, 2003 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 May 21, 2003. 23.1 Consent of Simpson Thacher & Bartlett (included as part of Exhibit 8.1)