FRONTIER ADJUSTERS OF AMERICA INC
8-K/A, EX-16.1, 2000-12-07
PATENT OWNERS & LESSORS
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                                                                    Exhibit 16.1

November 29, 2000

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549

Commissioners:

We have read the statements  made by Frontier  Adjusters of America,  Inc. (copy
attached), which we understand was filed with the Commission, pursuant to Item 4
of Form 8-K, as part of the Company's  Form 8-K report dated  November 20, 2000.
We agree with the statements concerning our Firm in such Form 8-K.

Very truly yours,


/s/ PricewaterhouseCoopers, LLP



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