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EXHIBIT 24.4
PERKINS COIE LLP
1201 Third Avenue
Seattle, Washington 98101-3099
June 15, 2000
First Security Bank, N.A.
79 South Main Street
Salt Lake City, Utah 84111
RE: Amendment No. 1 to
Registration Statement on Form S-3
Ladies and Gentlemen:
We are members of the Bar of the State of Washington and have acted as
counsel to First Security Bank, N.A. ("First Security") in connection with the
registration of Asset Backed Notes to be issued by First Security(R) Auto Owner
Trusts.
In connection with our engagement, we consent to the reference to Perkins
Coie LLP under the caption "Legal Matters" in the Prospectus included in the
above-referenced Registration Statement.
Very truly yours,
PERKINS COIE LLP
/s/ Perkins Coie LLP
