FIRST COMMERCIAL CORP
15-12G, 1998-08-07
NATIONAL COMMERCIAL BANKS
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               SECURITIES AND EXCHANGE COMMISSION

                     Washington, D.C. 20549


                             FORM 15

Certification and Notice of Termination of Registration under Section 12(g)
of the Securities Exchange Act of 1934 or Suspension of Duty to File Reports
Under Sections 13 and 15(d) of the Securities Exchange Act of 1934

                 Commission File Number 0-9676

                  First Commercial Corporation
     (Exact name of registrant as specified in its charter)

                 400 West Capitol Avenue
                 Little Rock, Arkansas   72201
                 (501) 371-7000  
  

(Address, including zip code, and telephone number, including area code, of
registrant's principal executive offices)

                  Common Stock, par value $3.00
    (Title of each class of securities covered by this Form)

_____________________________________________________________
(Titles of all other classes of securities for which a duty to file reports
under section 13(a) or 15(d) remains)

     Please place an X in the box(es) to designate the appropriate rule
provision(s) relied upon to terminate or suspend the duty to file reports:

     Rule 12g-4(a)(1)(i)   [X]     Rule 12h-3(b)(1)(ii) [ ]
     Rule 12g-4(a)(1)(ii)  [ ]     Rule 12h-3(b)(2)(i)  [ ]
     Rule 12g-4(a)(2)(i)   [ ]     Rule 12h-3(b)(2)(ii) [ ]
     Rule 12g-4(a)(2)(ii)  [ ]     Rule 15d-6           [ ]
     Rule 12h-3(b)(1)(i)   [ ]

     Approximate number of holders of record as of the certification or
notice date:

None, following consummation of the merger of First Commercial Corporation with
and into Regions Financial Corporation

     Pursuant to the requirements of the Securities Exchange Act of 1934,
Regions Financial Corporation, successor by merger to First Commercial
Corporation has caused this certification/notice to be signed on its behalf by
the undersigned duly authorized person.

DATE: August  7, 1998     BY: /s/ Robert P. Houston
                               Executive Vice President and Comptroller, 
                               Regions Financial Corporation, successor
                               by merger to First Commercial Corporation 

Instruction:  This form is required by Rules 12g-4, 12h-3 and 15d-6 of the
General Rules and Regulations under the Securities Act of 1934.  The
registrant shall file with the Commission three copies of Form 15, one of
which shall be manually signed.  It may be signed by an officer of the
registrant, by counsel or by any other duly authorized person.  The name and
title of the person signing the form shall be typed or printed under the
signature.



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