FIRST UNITED BANCORPORATION /SC/
15-12G, 1998-03-20
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 0-17565

                      First United Bancorporation
        (Exact name of registrant as specified in its charter)

                       304 North Main Street
                       Anderson, South Carolina 29621
                       (864) 224-1112

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

                     Common Stock, par value $1 1/9
       (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)   [X]

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

None, following consummation of the merger of First United Bancorpation 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 United Bancorpation
has caused this certification/notice to be signed on its behalf by the
undersigned duly authorized person.

DATE: March 20, 1998           BY: /s/ Samuel E. Upchurch, Jr.
                               Executive Vice President and General Counsel
                               Regions Financial Corporation, successor
                               by merger to First United Bancorporation

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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