AMERICAN EXPRESS CO
10-Q, EX-15, 2000-08-11
FINANCE SERVICES
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                                                       Exhibit 15


August 11, 2000



The Shareholders and Board of Directors
American Express Company


We are aware of the incorporation by reference in the Registration
Statements (Form S-8 No. 2-46918, No. 2-59230, No. 2-64285, No. 2-73954, No.
2-89680, No. 33-01771, No. 33-02980, No. 33-28721, No. 33-33552, No. 33-36422,
No. 33-48629, No. 33-62124, No. 33-65008, No. 33-53801, No. 333-12683, No.
333-41779, No. 333-52699, No. 333-73111 and 333-38238; Form S-3 No. 2-89469,
No. 33-43268, No. 33-50997, No. 333-32525, No. 333-45445, No. 333-47085 and
No. 333-55761) of American Express Company of our report dated August 11, 2000
relating to the unaudited consolidated interim financial statements of
American Express Company which are included in its Form 10-Q for the three and
six-months periods ended June 30, 2000.

Pursuant to Rule 436(c) of the Securities Act of 1933, our report is not
a part of the registration statement prepared or certified by accountants
within the meaning of Section 7 or 11 of the Securities Act of 1933.




                                  /s/ Ernst & Young LLP

New York, New York


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