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Exhibit 15.     Letter regarding unaudited interim financial information
                from KPMG Peat Marwick LLP



The Board of Directors and Shareholders
First American Corporation:

We have reviewed the consolidated balance sheets of First American Corporation
and subsidiaries as of March 31, 1997 and 1996, and the related consolidated
income statements, changes in shareholders' equity and cash flows for the
three-month periods ended March 31, 1997 and 1996.  These consolidated
financial statements are the responsibility of the Corporation's management.

We conducted our reviews in accordance with standards established by the
American Institute of Certified Public Accountants.  A review of interim
financial information consists principally of applying analytical procedures to
financial data and making inquiries of persons responsible for financial and
accounting matters.  It is substantially less in scope than an audit conducted
in accordance with generally accepted auditing standards, the objective of
which is the expression of an opinion regarding the financial statements taken
as a whole.  Accordingly, we do not express such an opinion.

Based on our reviews, we are not aware of any material modifications that
should be made to the consolidated financial statements referred to above for
them to be in conformity with generally accepted accounting principles.

We have previously audited, in accordance with generally accepted auditing
standards, the consolidated balance sheet of First American Corporation and
subsidiaries as of December 31, 1996; and the related consolidated income
statements, changes in shareholders' equity and cash flows for the year then
ended (not presented herein); and in our report dated January 16, 1997, we
expressed an unqualified opinion on those consolidated financial statements.
In our opinion, the information set forth in the accompanying consolidated
balance sheet as of December 31, 1996, is fairly stated, in all material
respects, in relation to the consolidated balance sheet from which it has been
derived.


/s/  KPMG Peat Marwick LLP          
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April 17, 1997
Nashville, Tennessee