Form 10-Q                                               Crawford & Company
Quarter Ended September 30, 1998                        Page 22
                                                        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,
1998, which includes our report dated November 6, 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.

                                  /s/Arthur Andersen LLP

Atlanta, Georgia
November 6, 1998