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. 333-09017, No. 333-09031, No. 333-
28857, No. 333-68689, No. 333-81691, No. 333-85715, No. 333-90719 and No. 333-
93703, Forms S-3 No. 333-56748, No. 333-56028 and No. 333-24667, and Form S-4
No. 333-15497) of First Data Corporation of our reports dated April 11 and July
11, 2001 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 and June 30, 2001.

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

July 30, 2001
Denver, Colorado

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