EXHIBIT 15

First Commerce Corporation
New Orleans, Louisiana




Gentlemen:

RE:   September 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
October 21, 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
November 13, 1996