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                                                                    EXHIBIT 15.1



To Crawford & Company


We are aware that Crawford & Company has incorporated by reference in its
previously filed Registration Statement File Nos. 33-47536, 33-36116, 333-02051,
333-24425, 333-24427, 333-43740, 333-87465, and 333-87467 its Form 10-Q for the
quarter ended March 31, 2001, which includes our report dated May 9, 2001
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 Statements 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.  It should be noted that we have not performed
any procedures subsequent to May 9, 2001.


                                      /s/ Arthur Andersen LLP


Atlanta, Georgia
May 9, 2001


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