Form 10-Q                                              Crawford & Company
Quarter Ended May 31, 1997                             Page 29
                                       							         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, Registration Statement File No. 
333-2051, Registration Statement File No. 333-24425, and Registration Statement
File No. 333-24427, its Form 10-Q for the quarter ended March 31, 1997, which
includes our report dated May 7, 1997 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
May 7, 1997