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