PAGE 1 IDS Certificate Company Registration Number 2-23772 EXHIBIT INDEX Exhibit 3 (1)e: Letter Amendment to Marketing Agreement dated October 10, 1991, between registrant and American Express Bank Ltd.

PAGE 1

IDS Certificate Company
Registration Number 2-23772

     EXHIBIT INDEX

Exhibit 3 (1)e:     Letter Amendment to Marketing Agreement dated
                    October 10, 1991, between registrant and
                    American Express Bank Ltd.