WILMINGTON, Del. (AP) _ First USA, the nation's second-largest credit card issuer, will lay off workers across the country as its parent company restructures.

First USA spokesman George McCane said Thursday that the company's Wilmington headquarters, which employs 3,300 people, would see the most layoffs. Neither McCane nor Tom Kelly, spokesman for Bank One Corp., based in Chicago, would say how many were losing their jobs.

In papers filed Tuesday with the Securities and Exchange Commission, Bank One reported it expected to save $260 million through layoffs and other restructuring.

State officials said they don't know how many First USA workers have been let go. The U.S. Department of Labor requires companies to file notice with the state 60 days prior to layoffs of at least 500 people. That did not happen in this case, leading some to speculate that the layoffs will be minimal.

First USA has employees in 12 states. Bank One, which took control of the credit card company in 1997, has more than 90,000 employees nationwide, including those working for First USA.

The news of the layoffs came shortly after Bank One executives tried to convince Wall Street analysts that they can turn around troubles at First USA.

Service problems at First USA, such as complaints that the company has failed to post payments on time, have left the company with a dwindling customer base.

A $500 million revenue shortfall at First USA hurt the parent company Bank One, leaving Bank One 8 percent short of its own earnings projections.

Laid-off employees were notified Tuesday. All laid off workers were given four months of severance pay, McCane said, with veteran workers getting more.