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


Independent Auditors' Review Report



The Board of Directors and Shareholders
First American Corporation:

We have reviewed the consolidated balance sheets of First American Corporation
and subsidiaries as of September 30, 1998 and 1997, and the related consolidated
income statements, changes in shareholders' equity and cash flows for the
three-month and nine-month periods ended September 30, 1998 and 1997. 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, 1997; 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 July 10, 1998, 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, 1997, 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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October 15, 1998
Nashville, Tennessee