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                                                                    EXHIBIT 15.1


Stockholders and Board of Directors of
Crawford & Company:

Gentlemen:

We are aware that Crawford & Company has incorporated by reference in its
previously filed Registration Statement File Nos. 2-78989, 33-22595, 33-47536,
33-36116, 333-02051, 333-24425, 333-24427, 333-874465, and 333-874467, its Form
10-Q for the quarter ended September 30, 1999, which includes our report dated
November 10, 1999 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 10, 1999