[LETTERHEAD OF McGLADREY & PULLEN, LLP]
Securities and Exchange Commission
Washington, DC 20549
We were previously the independent accountants for Frontier Adjusters of
America, Inc. and on August 2, 2000, we reported on the financial statements of
Frontier Adjusters of America, Inc. as of and for the period ended June 30, 2000
and 1999. On September 6, 2000 we were notified that we were dismissed as
independent accountants of Frontier Adjusters of America, Inc. for the year
ended June 30, 2001.
We have read Frontier Adjusters of America, Inc.'s statements included in their
Form 8-K dated September 6, 2000.
We have read such statements included under Item 4(a) and we agree with such
statements, insofar as they relate to McGladrey & Pullen, LLP.
/s/ McGladrey & Pullen, LLP
McGLADREY & PULLEN, LLP
September 19, 2000
