SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549
                               ___________________

                                    FORM 8-K

                     PURSUANT TO SECTION 13 OR 15(d) OF THE
                         SECURITIES EXCHANGE ACT OF 1934

       Date of Report (Date of earliest event reported)  November 3, 2004
                                                         ----------------

                         Commission file number  0-16079
                                                 -------


                       AIR METHODS CORPORATION 401(k) PLAN
                       -----------------------------------
             (Exact name of Registrant as Specified in Its Charter)


                Delaware                                   84-0915893
                --------                                   ----------
    (State  or  Other  Jurisdiction                    (I.R.S.  Employer
  of  Incorporation  or  Organization)                Identification Number)


7301  South  Peoria,  Englewood,  Colorado                   80112
- ------------------------------------------                   -----
 (Address  of  Principal  Executive  Offices)             (Zip  Code)


       Registrant's Telephone Number, Including Area Code  (303) 792-7400
                                                           --------------


     Former Name, Former Address and Former Fiscal Year, if Changed Since Last
                                  Report:  N/A



ITEM 4.01.     CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT

On November 3, 2004, the Air Methods Corporation 401(k) Plan (the Plan) received
notification  that  its  auditors,  Grant  Thornton  LLP  (Grant Thornton), have
resigned  for  the  year  ending  December  31,  2004. The audit report of Grant
Thornton on the financial statements of the Plan for the year ended December 31,
2003,  did  not contain any adverse opinion or disclaimer of opinion and was not
qualified  or  modified as to uncertainty, audit scope or accounting principles.

In  addition,  during  the  Plan's  year  ended  December  31, 2003, and through
November 3, 2004, there was no disagreement with Grant Thornton on any matter of
accounting  principles or practices, financial statement disclosure, or auditing
scope  or  procedure, which disagreement, if not resolved to the satisfaction of
Grant  Thornton,  would  have  caused  Grant  Thornton  to make reference to the
subject  of  that  disagreement in its report on the Plan's financial statements
for  that  period. During the year ended December 31, 2003, and through November
3,  2004,  there  were  no  "reportable  events" as that term is defined in Item
304(a)(1)(v)  of  Regulation  S-K.

The Plan provided a copy of the foregoing disclosures to Grant Thornton prior to
the  date of the filing of this report and requested that Grant Thornton furnish
it  with  a  letter  addressed to the Securities and Exchange Commission stating
whether  or  not  it agrees with the statements in this Item 4.01. A copy of the
letter  furnished  by Grant Thornton in response to that request (as required by
Item  304(a)(3)  of  Regulation S-K) dated November 4, 2004, is filed as Exhibit
16.1  to  this  Form  8-K.


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SIGNATURES

     Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned thereunto duly authorized.


                                      AIR METHODS CORPORATION



Date:  November 4, 2004               By  /s/ Sharon M. Northern
                                        ----------------------------------
                                         Sharon M. Northern
                                         Planning & Analysis Manager
                                         Air Methods Corporation
                                         Plan Administrator


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