Exhibit 99.2

March 25, 2004

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

Management of Chase Manhattan Bank USA, N.A. (the "Bank"), as servicer of the
Chase USA Master Trust (formerly known as Providian Master Trust), 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 Bank's internal control 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., as servicer of the Chase USA
Master Trust, assessed its internal control over servicing of securitized credit
card receivables as of December 31, 2003 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 Chase Manhattan
Bank USA, N.A., as servicer of the Chase USA Master Trust, maintained effective
internal control over servicing of securitized credit card receivables as of
December 31, 2003, based on the criteria for effective internal control
established in "Internal Control-Integrated Framework" issued by the Committee
of Sponsoring Organizations of the Treadway Commission.

/s/ Richard Srednicki
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Richard Srednicki
Executive Vice President
JPMorgan Chase Bank

/s/ Daniel DeMeo
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Daniel DeMeo
Senior Vice President
JPMorgan Chase Bank

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