NBD BANCORP INC /DE/
8-K, 1995-09-21
NATIONAL COMMERCIAL BANKS
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                       SECURITIES AND EXCHANGE COMMISSION

                             Washington, D.C. 20549





                                    FORM 8-K

                                 CURRENT REPORT




                     Pursuant to Section 13 or 15(d) of the

                         Securities Exchange Act of 1934




                Date of Report (Date of earliest event reported)
                               September 18, 1995





                                NBD BANCORP, INC.

--------------------------------------------------------------------------------
             (Exact name of registrant as specified in its charter)
 

      Delaware                           1-7127             38-1984850
----------------------------          -------------        -------------
(State or other jurisdiction          (Commission          (I.R.S Employer
of incorporation)                      File Number)        Identification No.)
 

                  611 Woodward Avenue, Detroit, Michigan  48226

------------------------------------------------------------------------------


Registrant's telephone number, including area code: (313) 225-1000


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Item 4.  Change in Registrant's Certifying Accountant
------   --------------------------------------------

As reported in Registrant's From 8-K dated July 19, 1995, NBD Bancorp, Inc.
(NBD) entered into an Agreement and Plan of Merger dated as of July 11, 1995
with First Chicago Corporation (FCC) whereby NBD and FCC would combine in a
"Merger of Equals."  It has been recognized during the transition that 
certain efficiencies and cost savings may be gained from the immediate 
selection of the independent accountant who will be responsible for the 
audit of the financial statements of the combined companies.  To effectuate 
these results, on September 18, 1995, the Board of Directors of NBD 
authorized the Registrant to change its certified public accountants from 
Deloitte & Touche LLP to Arthur Andersen LLP, which currently serves as the 
independent public accountants for FCC.  The change was effective 
immediately; Arthur Andersen LLP will audit the Registrant's consolidated 
financial statements for the year ending December 31, 1995.

The Deloitte & Touche LLP audit report on the consolidated financial statements
of NBD for the years ended December 31, 1993 and 1994, respectively, did not
contain an adverse opinion or disclaimer of opinion nor were they qualified or
modified as to uncertainty, audit scope or accounting principles.  During the
two fiscal years ended December 31, 1994 and the interim period preceding the 
change of independent accounts, there were no disagreements between the 
Registrant and Deloitte & Touche LLP on any matter of accounting principles 
or practices, financial statement disclosure or auditing scope or procedures,
which disagreements, if not resolved to the satisfaction of Deloitte & Touche
LLP, would have caused it to make reference to the subject matter of the 
disagreement in connection with its report.  Nor did Deloitte & Touche LLP 
advise the Registrant of any reportable events during the aforementioned 
time periods. 


Item 7.  Financial Statements and Exhibits
------   ---------------------------------

             The following documents are filed as a part of this Report:

             Financial Statements: 

                 None.

             Exhibit:

                 (16) Letter from Deloitte & Touche LLP


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                                   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.




                                        NBD Bancorp, Inc.



                                        By:  /s/ Daniel T. Lis
                                             -------------------------
                                             Daniel T. Lis
                                             Senior Vice President and
                                             Secretary






Dated:   September 21, 1995




Exhibit 16

DELOITTE & TOUCHE LLP LETTERHEAD

September 20, 1995

Securities and Exchange Commission
Mail Stop 9-5
450 5th Street, N.W.
Washington, D.C. 20549

Dear Sirs/Madams:

We have read and agree with the comments in Item 4 of Form 8-K of NBD Bancorp,
Inc. dated September 18, 1995. 

Yours truly, 



/s/ Deloitte & Touche LLP



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