Exhibit 15





              August 4, 1995




              First Commerce Corporation:

              We are aware that First Commerce Corporation has incorporated by
              reference in its Registration Statement its Form 10-Q for the
              quarter ended March 31, 1995, which includes our report dated
              April 13, 1995, covering the unaudited interim financial
              information contained therein.  Pursuant to Regulation C of the
              Securities Act of 1993, those reports are not considered a part
              of the registration statement prepared or certified by our firm
              or reports prepared or certified by our firm within the meaning
              of Sections 7 and 11 of the Act.

              Very truly yours,

              /s/ Arthur Andersen LLP