Form 10-Q Crawford & Company Quarter Ended September 30, 1997 Page 20 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 September 30, 1997, which includes our report dated October 31, 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 October 31, 1997