Exhibit 99.1

                                                                          Page 1
Chase Manhattan Auto Owner Trust 2004-A
                                               Statement to Certificateholders
                                               December 15 2004


        DISTRIBUTION IN DOLLARS
               ORIGINAL            PRIOR                                                                               CURRENT
                FACE              PRINCIPAL                                                   REALIZED DEFERRED       PRINCIPAL
   CLASS       VALUE               BALANCE       PRINCIPAL       INTEREST          TOTAL       LOSES   INTEREST        BALANCE
                                                                                         
A1          309,000,000.00              0.00            0.00           0.00             0.00    0.00     0.00                0.00
A2          378,000,000.00    329,033,244.61   39,640,453.42     397,581.84    40,038,035.26    0.00     0.00      289,392,791.19
A3          462,000,000.00    462,000,000.00            0.00     800,800.00       800,800.00    0.00     0.00      462,000,000.00
A4          411,000,000.00    411,000,000.00            0.00     969,275.00       969,275.00    0.00     0.00      411,000,000.00
CERT         40,000,000.00     40,000,000.00            0.00      86,000.00        86,000.00    0.00     0.00       40,000,000.00
TOTALS    1,600,000,000.00  1,242,033,244.61   39,640,453.42   2,253,656.84    41,894,110.26    0.00     0.00    1,202,392,791.19




    FACTOR INFORMATION PER $1000 OF ORIGINAL FACE                                                                PASS-THROUGH RATES
                           PRIOR                                                       CURRENT                       CURRENT
                          PRINCIPAL                                                   PRINCIPAL      CLASS          PASS THRU
 CLASS     CUSIP           FACTOR         PRINCIPAL     INTEREST       TOTAL            FACTOR                         RATE
                                                                                           
A1        161581DG5        0.00000000     0.00000000   0.00000000     0.00000000        0.00000000     A1          1.080000 %
A2        161581DH3      870.45831907   104.86892439   1.05180381   105.92072820      765.58939468     A2          1.450000 %
A3        161581DJ9    1,000.00000000     0.00000000   1.73333333     1.73333333    1,000.00000000     A3          2.080000 %
A4        161581DK6    1,000.00000000     0.00000000   2.35833333     2.35833333    1,000.00000000     A4          2.830000 %
CERT      161581DL4    1,000.00000000     0.00000000   2.15000000     2.15000000    1,000.00000000     CERT        2.580000 %
TOTALS                   776.27077788    24.77528339   1.40853553    26.18381891      751.49549449




IF THERE ARE ANY QUESTIONS OR PROBLEMS WITH THIS STATEMENT, PLEASE CONTACT THE
ADMINISTRATOR LISTED BELOW:
Kelly M Crosson
JPMorgan Chase Bank, N.A. - Structured Finance Services
4 NY Plaza, 6th floor,
New York, New York 10004
Tel: (212) 623-5439
Fax: (212) 623-5932
Email: kelly.crosson@jpmorgan.com

                 Copyright (C) 2001 J.P. Morgan Chase & Co. All rights reserved.



                                                                          Page 2
Chase Manhattan Auto Owner Trust 2004-A
                                                                December 15 2004
                                                 STATEMENT TO CERTIFICATEHOLDERS


                                                                  Due Period                                           9
                                                                  Due Period Beginning Date                     11/01/04
                                                                  Due Period End Date                           11/30/04
                                                                  Determination Date                            12/10/04

                                                                                                 
Section 5.8(iii)       Servicing Fee                                                                        1,035,027.70
Section 5.8(iii)       Servicing Fee per $1000                                                                0.64689231

Section 5.8(iv)        Administration Fee                                                                       1,000.00
Section 5.8(iv)        Administration Fee per $1000                                                           0.00062500

Section 5.8(vi)        Pool Balance at the end of the Collection Period                                 1,202,392,791.19

Section 5.8(vii)       Repurchase Amounts for Repurchased Receivable
                       By Seller                                                                                    0.00
                       By Servicer                                                                                  0.00
                       TOTAL                                                                                        0.00

Section 5.8(viii)      Realized Net Losses for Collection Period                                              454,156.97

Section 5.8(ix)        Reserve Account Balance after Disbursement                                          27,053,837.80

Section 5.8(x)         Specified Reserve Account Balance                                                   27,053,837.80

Section 5.8(xi)        Yield Supplement Account Balance                                                     5,045,697.25

Section 5.8(xii)       Total Distribution Amount                                                           45,145,017.86
                       Servicing Fee                                                                        1,035,027.70
                       Administration Fee                                                                       1,000.00
                       Noteholders Distribution Amount                                                     41,808,110.26
                       Certficateholders Distribution Amount                                                   86,000.00
                       Deposit to Reserve Account                                                           2,214,879.90


                 Copyright (C) 2001 J.P. Morgan Chase & Co. All rights reserved.