EXHIBIT 16.1

June 28, 2004

Securities and Exchange Commission

Washington, D.C. 20549

Ladies and Gentlemen:

We  were previously principal accountants for the Air Methods Corporation 401(k)
Plan  and,  under  the  date  of  July  3,  2003,  we  reported on the financial
statements  of  the  Air Methods Corporation 401(k) Plan as of December 31, 2002
and  2001  and  for  the  year  ended  December  31,  2002. On May 12, 2004, our
appointment  as principal accountants of the Air Methods Corporation 401(k) Plan
was  terminated.  We  have read the statements included under Item 4 of its Form
8-K  dated  June 28, 2004, and we agree with such statements, except that we are
not  in  a  position to agree or disagree with any of the statements made in the
fourth  paragraph  under  Item  4.

Very truly yours,

/s/ KPMG LLP