Form 10-Q                                              Crawford & Company
Quarter Ended September 30, 1996                       Page 16
                                                       Exhibit 15.1

To the Stockholders and 
Board of Directors of
Crawford & Company:

We are aware that Crawford & Company has incorporated by reference in its 
previously filed Registration Statement File No. 2-78989, Registration 
Statement File No. 33-22595, Registration Statement File No. 33-47536, 
Registration Statement File No. 33-36116, and Registration Statement File 
No. 333-2051, its Form 10-Q for the quarter ended September 30, 1996, which
includes our report dated November 1, 1996 covering the unaudited interim 
financial information contained therein.  Pursuant to Regulation C of the 
Securities Act of 1933 (the "Act"), that report is not considered a part of 
the Registration Statement prepared or certified by our firm or a report 
prepared or certified by our firm within the meaning of Sections 7 and 11
of the Act.
                                                                
                                  /s/Arthur Andersen LLP

Atlanta, Georgia
November 1, 1996