FIRST DATA CORP
10-Q, EX-15, 2000-11-14
COMPUTER PROCESSING & DATA PREPARATION
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                                                                      EXHIBIT 15


The Stockholders and Board of Directors
First Data Corporation


We are aware of the incorporation by reference in the Registration Statements
(Forms S-8 No. 33-47234, No. 33-48578, No. 33-82826, No. 33-87338, No. 33-90992,
No. 33-62921, No. 33-98724, No. 33-99882, No. 333-09017, No. 333-09031, No. 333-
28857, No. 333-68689, No. 333-81691, No. 333-85715, No. 333-90719 and No. 333-
93703, Forms S-3 No. 333-04012 and No. 333-24667, and Form S-4 No. 333-15497) of
First Data Corporation of our reports dated April 17, July 12, and October 12,
2000 relating to the unaudited consolidated interim financial statements of
First Data Corporation which are included in its Forms 10-Q for the quarters
ended March 31, June 30, and September 30, 2000.

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





                                             Ernst & Young LLP

November 14, 2000
Atlanta, Georgia


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