Form 10-Q                                              Crawford & Company
Quarter Ended June 30, 1998                            Page 28
                                                       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 June 30, 
1998, which includes our report dated August 7, 1998 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.

                                    Arthur Andersen LLP


Atlanta, Georgia
August 7, 1998