Exhibit 18.1

March 31, 2002

Ms. Carolyn Jones
Senior Vice President, Chief Financial
  Officer and Treasurer
Hilb, Rogal and Hamilton Company
4951 Lake Brook Drive, Suite 500
Glen Allen, Virginia 23060

Dear Ms. Jones,

Note B of Notes to the  Consolidated  Financial  Statements  of Hilb,  Rogal and
Hamilton  Company (the Company)  included in its Form 10-Q for the  three-months
ended March 31,  2002,  describes a change in the method of  accounting  for the
recognition  of  commissions  on  premiums  billed  and  collected  directly  by
insurance  companies (direct bill  commissions),  which has been recognized as a
change in accounting principle. Prior to January 1, 2002, the Company recognized
all direct bill commissions as revenue when received. Effective January 1, 2002,
the Company  recognizes  direct bill commissions on  middle-market  property and
casualty  insurance  policies  as  revenue on the later of the  billing  date or
effective  date of the  insurance  policy.  You have advised us that you believe
this  change is to a  preferable  method in your  circumstances  because the new
method conforms with industry practice and accounting concepts.

There are no  authoritative  criteria for  determining a `preferable'  method of
recognizing  revenue  for  direct  bill  commissions  based  on  the  particular
circumstances; however, we conclude that such change in the method of accounting
is to an acceptable alternative method which, based on your business judgment to
make  this  change  and  for  the  stated   reasons,   is   preferable  in  your
circumstances.  We have not  conducted  an audit in  accordance  with  generally
accepted auditing standards of any financial statements of the Company as of any
date or for any period  subsequent to December 31, 2001, and therefore we do not
express any opinion on any  financial  statements  of the Company  subsequent to
that date.


                                           Very truly yours,


                                           /s/ Ernst & Young LLP