Exhibit 15


August 14, 1995



The Shareholders and Board of Directors
American Express Company

We are aware of the incorporation by reference in the Registration Statements
(Form S-8 No. 2-46918, No. 2-59230, No. 2-64285, No. 2-73954, No. 2-89680, No.
33-01771, No. 33-02980, No. 33-17133, No. 33-28721, No. 33-32876, No. 33-33552,
No. 33-36422, No. 33-38777, No. 33-48629, No. 33-62124, No. 33-65008 and No. 33-
53801; Form S-3 No. 2-89469, No. 33-06038, No. 33-17706, No. 33-43268, No. 33-
66654 and No. 33-50997) of American Express Company of our report dated August
14, 1995 relating to the unaudited consolidated interim financial statements of
American Express Company which are included in its Form 10-Q for the 
three-month and six-month periods ended June 30, 1995.

Pursuant to Rule 436(c) of the Securities Act of 1933, our report is not a part
of the registration statement prepared or certified by accountants within the
meaning of Section 7 or 11 of the Securities Act of 1933.



                                    /s/Ernst & Young LLP

New York, New York