[Crawford Letterhead]
Mr. Jim B. Rosenberg
Senior Assistant Chief Accountant
United States Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, D.C. 20549
Senior Assistant Chief Accountant
United States Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: | Crawford & Company | |
Form 10-K for the Fiscal Year Ended December 31, 2006 | ||
Filed March 16, 2007 | ||
File No. 001-10356 |
Dear Mr. Rosenberg:
The purpose of this letter is to acknowledge receipt of your letter dated April 26, 2007 regarding your review of the above referenced document. In order to provide a thorough response, we need additional time to review and respond to the comments in your letter. We will provide a response to your letter no later than May 31, 2007.
We acknowledge that:
• | the company is responsible for the adequacy and accuracy of the disclosure in the filing; |
• | staff comments or changes to disclosures in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and |
• | the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Please do not hesitate to contact me if I can be of additional assistance or answer any questions.
Sincerely,
/s/ W. Bruce Swain
W. Bruce Swain
Executive Vice President and
Chief Financial Officer
Executive Vice President and
Chief Financial Officer
Cc | Dana Hartz | |
Lisa Vanjoske | ||
John J. Kelley, III, King and Spalding |