[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
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| 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
| | | |
| Cc | | Dana Hartz |
| | | Lisa Vanjoske |
| | | John J. Kelley, III, King and Spalding |
