**EXHIBIT 15**

 

**Letter Re: Unaudited Interim Financial Information**

 

Board of Directors 

AmSouth Bancorporation 

 

We are aware of the incorporation by reference in the following Registration Statements andin their related Prospectuses, of our report dated August 3, 2004, relating to the unaudited consolidated financial statements of AmSouth Bancorporation and subsidiaries which are included in its Form 10-Q for the quarter endedJune 30, 2004: 

 

Form S-3 No.33-55683 pertaining to the AmSouth Bancorporation Dividend Reinvestment and Common Stock Purchase Plan; 

Form S-8 No.33-52113 pertaining to the AmSouth Bancorporation 1989 Long Term Incentive Compensation Plan; 

Form S-8 No. 33-35218pertaining to the AmSouth Bancorporation 1989 Long Term Incentive Compensation Plan; 

Form S-8 No. 33-37905 pertaining tothe AmSouth Bancorporation Thrift Plan; 

Form S-8 No. 33-2927 (as amended) pertaining to the AmSouth BancorporationEmployee Stock Purchase Plan; 

Form S-3 No. 33-35280 pertaining to the AmSouth Bancorporation Dividend Reinvestment andCommon Stock Purchase Plan; 

Form S-8 No. 333-02099 pertaining to the AmSouth Bancorporation Thrift Plan; 

Form S-8 No. 333-05631 pertaining to the AmSouth Bancorporation 1996 Long Term Incentive Compensation Plan; 

Form S-8 No. 333-27107 pertaining to the AmSouth Bancorporation Employee Stock Purchase Plan; 

Form S-8 No. 333-41599 pertaining to the AmSouth Bancorporation Deferred Compensation Plan and the Amended and Restated DeferredCompensation Plan for Directors of AmSouth Bancorporation; 

Form S-3 No. 333-44263 pertaining to the AmSouth BancorporationShelf Registration Statement; 

Form S-8 No. 333-76283 pertaining to the AmSouth Bancorporation Stock Option Plan forOutside Directors; 

Form S-8 No. 333-89451 pertaining to the First American Corporation 1993 Non-Employee Director StockOption Plan; 

Form S-8 No. 333-89455 pertaining to the First American Corporation 1999 Broad-Based Employee Stock OptionPlan; 

Form S-8 No. 333-89457 pertaining to the First American Corporation Star Award Plan; 

Form S-8 No. 333-89459 pertaining to the Deposit Guaranty Corporation Long Term Incentive Plans; 

Form S-8 No. 333-89461 pertaining to the First American Corporation 1991 Employee Stock Incentive Plan; 

Form S-8 No. 333-89463 pertaining to the Heritage Federal Bancshares, Inc. 1994 Stock Option Plan for Non-Employee Directors and 1992Stock Option Plan and Incentive Compensation Plan for Non-Employee Directors; 

Form S-3 No. 333-42542 pertaining to theAmSouth Bancorporation Dividend Reinvestment and Common Stock Purchase Plan; 

Form S-8 No. 333-42554 pertaining to theAmSouth Bancorporation Thrift Plan; 

Form S-8 No. 333-42556 pertaining to the AmSouth Bancorporation Employee StockPurchase Plan; 

Form S-8 No. 333-42558 pertaining to the AmSouth Bancorporation Amended and Restated 1991 Employee StockIncentive Plan; 

Form S-8 No. 333-42560 pertaining to the Pioneer Bancshares, Inc. Long-Term Incentive Plan; 

Form S-8 No. 333-102581 pertaining to the AmSouth Bancorporation Stock Option Plan for Outside Directors; 

Form S-8 No. 333-102586 pertaining to the AmSouth Bancorporation 1996 Long TermIncentive Compensation Plan; and 

Form S-3 No. 333-42542 (as amended) pertaining to the AmSouth Bancorporation Direct StockPurchase and Dividend Reinvestment Plan.