[LETTERHEAD OF McGLADREY & PULLEN, LLP]
September 6, 2000
Jeff R. Harcourt
Chief Financial Officer
Frontier Adjusters of America, Inc.
45 Monterey Way
Phoenix, AZ 85012
Dear Mr. Harcourt:
This is to confirm that the client-auditor relationship between Frontier
Adjusters of America, Inc. (Commission File Number 1-12902), and McGladrey &
Pullen, LLP has ceased.
Sincerely,
/s/ McGladrey & Pullen, LLP
McGLADREY & PULLEN, LLP
cc: Office of the Chief Accountant
SECPS Letter File
Securities and Exchange Commission
Mail Stop 11-3
450 Fifth Street, N.W.
Washington, DC 20549
