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Exhibit 15.1
To Crawford & Company
We are aware that Crawford & Company has incorporated by reference in its
previously filed Registration Statement File Nos. 2-78989, 33-22595, 33-47536,
33-36116, 333-02051, 333-24425, 333-24427, 333-87465, and 333-87467 its Form
10-Q for the quarter ended June 30, 2000, which includes our report dated August
11, 2000 covering the unaudited interim financial information contained therein.
Pursuant to Regulation C of the Securities Act of 1933 (the "Act"), that report
is not considered a part of the Registration Statements prepared or certified by
our firm or a report prepared or certified by our firm within the meaning of
Sections 7 and 11 of the Act.
/s/ Arthur Andersen LLP
Atlanta, Georgia
August 11, 2000
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