EXHIBIT 15

First Commerce Corporation
New Orleans, Louisiana




Gentlemen:

RE:   June 30, 1997 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
August  7,  1997  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 13, 1997