WEST ONE BANCORP
10-Q/A, 1995-10-02
NATIONAL COMMERCIAL BANKS
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                                 FORM 10-Q/A

                               UNITED STATES
                     SECURITIES AND EXCHANGE COMMISSION
                         Washington, D.C.   20549


(Mark One)
  X   QUARTERLY REPORT PURSUANT TO SECTION 13 OR (15d) OF THE SECURITIES 
      EXCHANGE ACT OF 1934

                For the quarterly period ended June 30, 1995

                                     OR

      TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES 
      EXCHANGE ACT OF 1934

For the transition period from                          to                  
 

                        Commission file number 0-9876                       
 


                              WEST ONE BANCORP


             Idaho                                     82-0362647           
 
(State or other jurisdiction of         (I.R.S. Employer Identification No.)
 incorporation or organization)


     101 South Capitol Boulevard,  P.O. Box 8247,  Boise, Idaho 83733     
 
  (Address of principal executive offices)                      (Zip Code)


                              (208) 383-7000                                
 
             (Registrant's telephone number, including area code)


     Indicate by check mark whether the registrant (1) has filed all reports 
required to be filed by Section 13 or 15(d) of the Securities Exchange Act 
of 1934 during the preceding 12 months (or for such shorter period that the 
registrant was required to file such reports), and (2) has been subject to 
such filing requirements for the past 90 days.
     Yes   X       No        


                    APPLICABLE ONLY TO CORPORATE ISSUERS:

     At July 31, 1995, 36,122,911 shares of the registrant's common stock, 
$1 par value, were outstanding.


                     EXHIBIT INDEX IS LOCATED ON PAGE 11

                                Page 1

                                 SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the 
registrant has duly caused this report to be signed on its behalf by the 
undersigned thereunto duly authorized.


                              WEST ONE BANCORP

Date:    October 2, 1995



                                  /s/  Scott M. Hayes        
                               Executive Vice President and
                                Chief Financial Officer



                                  /s/  Jim A. Peterson       
                                  Senior Vice President 
                                     and Controller
                              (Principal Accounting Officer)
 
                                



<TABLE> <S> <C>

<ARTICLE> 9                                      
<CIK> 0000351155                                 
<NAME> WEST ONE BANCORP                          
<MULTIPLIER> 1000                                
                                                 
<S>                                              <C>          
<FISCAL-YEAR-END>                                   Dec-31-1995 
<PERIOD-START>                                      Jan-01-1995 
<PERIOD-END>                                        Jun-30-1995 
<PERIOD-TYPE>                                           6-MOS 
<CASH>                                               529,144  
<INT-BEARING-DEPOSITS>                                     0  
<FED-FUNDS-SOLD>                                     186,384  
<TRADING-ASSETS>                                           0  
<INVESTMENTS-HELD-FOR-SALE>                        1,163,333  
<INVESTMENTS-CARRYING>                               600,655  
<INVESTMENTS-MARKET>                                       0  
<LOANS>                                            6,418,737  
<ALLOWANCE>                                          (83,038) 
<TOTAL-ASSETS>                                     9,156,113  
<DEPOSITS>                                         6,861,916  
<SHORT-TERM>                                       1,191,250  
<LIABILITIES-OTHER>                                   88,816  
<LONG-TERM>                                          321,970  
<COMMON>                                              36,888  
                                      0  
                                                0  
<OTHER-SE>                                           655,273  
<TOTAL-LIABILITIES-AND-EQUITY>                     9,156,113  
<INTEREST-LOAN>                                      283,059  
<INTEREST-INVEST>                                     50,157  
<INTEREST-OTHER>                                       2,698  
<INTEREST-TOTAL>                                     335,914  
<INTEREST-DEPOSIT>                                   122,694  
<INTEREST-EXPENSE>                                   154,409  
<INTEREST-INCOME-NET>                                181,505  
<LOAN-LOSSES>                                          6,470  
<SECURITIES-GAINS>                                      (148) 
<EXPENSE-OTHER>                                      156,255  
<INCOME-PRETAX>                                       81,267  
<INCOME-PRE-EXTRAORDINARY>                            81,267  
<EXTRAORDINARY>                                            0  
<CHANGES>                                                  0  
<NET-INCOME>                                          57,016  
<EPS-PRIMARY>                                           1.55  
<EPS-DILUTED>                                           1.47  
<YIELD-ACTUAL>                                             0  
<LOANS-NON>                                                0  
<LOANS-PAST>                                               0  
<LOANS-TROUBLED>                                           0  
<LOANS-PROBLEM>                                            0  
<ALLOWANCE-OPEN>                                           0  
<CHARGE-OFFS>                                              0  
<RECOVERIES>                                               0  
<ALLOWANCE-CLOSE>                                          0  
<ALLOWANCE-DOMESTIC>                                       0  
<ALLOWANCE-FOREIGN>                                        0  
<ALLOWANCE-UNALLOCATED>                                    0  
                                                              


</TABLE>


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