EXHIBIT 15


The Stockholders and Board of Directors
First Data Corporation


We are aware of the incorporation by reference in the Registration Statements
(Forms S-8 No. 33-47234, No. 33-48578, No. 33-82826, No. 33-87338, No. 33-90992,
No. 33-62921, No. 33-98724, No. 33-99882, No. 333-9017, No. 333-9031, No. 333-
28857, No. 333-68689 and No. 333-81691, Forms S-3 No. 333-4012 and 333-24667,
and Form S-4 No. 333-15497) of First Data Corporation of our reports dated April
23, 1999 and July 26, 1999 relating to the unaudited consolidated interim
financial statements of First Data Corporation which are included in its Forms
10-q for the quarters ended March 31, 1999 and June 30, 1999.

Pursuant to Rule 436(c) of the Securities Act of 1933 our reports are not a part
of the registration statements prepared or certified by accountants within the
meaning of Section 7 or 11 of the Securities Act of 1933.




                                    Ernst & Young LLP

August 6, 1999
Atlanta, Georgia