******EXHIBIT 15**

 

**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 and in their related Prospectuses, of our report dated May 5, 2006, relating tothe unaudited consolidated financial statements of AmSouth Bancorporation and subsidiaries that are included in its Form 10-Q for the quarter ended March 31, 2006: 

 

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

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

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

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

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

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

Form S-3 No. 333-44263 pertaining to theAmSouth Bancorporation Shelf Registration Statement; 

Form S-8 No. 333-76283 pertaining to the AmSouth BancorporationStock Option Plan for Outside Directors; 

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

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

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

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

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

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

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

Form S-8 No. 333-42556 pertaining to theAmSouth Bancorporation Employee Stock Purchase Plan; 

Form S-8 No. 333-42558 pertaining to the AmSouth BancorporationAmended and Restated 1991 Employee Stock Incentive 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 forOutside Directors; 

Form S-8 No. 333-102586 pertaining to the AmSouth Bancorporation 1996 Long Term IncentiveCompensation Plan; 

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

Form S-8 No. 333-118080 pertaining to the AmSouth Bancorporation 1996 Long TermIncentive Compensation Plan; 

Form S-8 No. 333-118078 pertaining to the AmSouth Bancorporation Stock Option Plan forOutside Directors; 

Form S-8 No. 333-118079 pertaining to the AmSouth Bancorporation Employee Stock Purchase Plan;

Form S-8 No. 333-133000 pertaining to the AmSouth Bancorporation Thrift Plan; and 

Form S-8 No. 333-133610 pertaining to the AmSouth Bancorporation 2006 Long Term Incentive Compensation Plan.