FIRST SECURITY BANK NA, DEL AM, 1999-01-06

FIRST SECURITY BANK NA
DEL AM, 1999-01-06
ASSET-BACKED SECURITIES

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                              January 6, 1999

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

     RE: Delaying Amendment Pursuant to Rule 473

Ladies and Gentlemen:

     Pursuant to Rule 473(c) of the Securities Act of 1933, as amended, First 
Security Bank, N.A., hereby amends its Registration Statement on Form S-3 
(File No. 333-70003) by adding the following text on the facing page thereof 
immediately following the calculation of the registration fee:

     "The registrant hereby amends this registration statement on such date 
     or dates as may be necessary to delay its effective date until the 
     registrant shall file a further amendment which specifically states that 
     this registration statement shall thereafter become effective in 
     accordance with Section 8(a) of the Securities Act of 1933 or until the 
     registration statement shall become effective on such date as the 
     Commission, acting pursuant to said Section 8(a), may determine."

                                         Very truly yours,

                                         /s/ Brad D. Hardy

                                         Brad D. Hardy
                                         Executive Vice President and Chief
                                         Financial Officer