EXHIBIT 15

            First Commerce Corporation
            New Orleans, Louisiana




            Gentlemen:

            RE:   September 30, 1995 Quarterly Report on Form 10-Q

            With respect to the subject Quarterly Report, we acknowledge
            our awareness of the inclusion  therein of our report  dated
            October 20, 1995 related to our review of interim  financial
            information and that  said report  will be  included in  any
            registration statement filed  by First Commerce  Corporation
            through incorporation by reference of the subject  Quarterly
            Report into such registration statements.

            Pursuant to  Rule  436(c)  under the  Securities  Act,  such
            report is not considered a part of a Registration  Statement
            prepared or certified by an accountant or a report  prepared
            or certified by an accountant within the meaning of Sections
            7 and 11 of the Act.



                                            /s/ Arthur Andersen LLP
                                            _________________________
                                               ARTHUR ANDERSEN LLP




            New Orleans, Louisiana
            November 14, 1995