EXHIBIT 15

First Commerce Corporation
New Orleans, Louisiana




Gentlemen:

RE:   June 30, 1996 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 July  10,  1996
  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
  August 9, 1996