EXHIBIT 15

First Commerce Corporation
New Orleans, Louisiana




Gentlemen:

RE:   March 31, 1998 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
April  14,  1998 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
May 14, 1998