CorVel (CRVL) 8-K Changes in Registrant.s Certifying Accountant

Exhibit 16.1

August 16, 2006

Securities and Exchange Commission
Washington, D.C. 20549

Re: CorVel Corporation
File No. 0-19291

Dear Sir or Madam:

We have read Item 4.01 of the Form 8-K of CorVel Corporation dated August 17, 2006, and agree with the statements concerning our Firm contained therein.

Very truly yours,