EXHIBIT 18


March 9, 2007


Air Methods Corporation
Englewood, CO

Ladies and Gentlemen:

We  have audited the 2006 consolidated balance sheets of Air Methods Corporation
(the  "Company")  as  of December 31, 2006 and 2005 and the related consolidated
statements  of  operations, stockholders' equity, and cash flows for each of the
years  in  the  three-year  period  ended  December  31, 2006, and have reported
thereon  under date of March 9, 2007.  The aforementioned consolidated financial
statements  and  our  audit reports thereon are included in the Company's annual
report  on  Form 10-K for the year ended December 31, 2006.  As stated in Note 2
to  those  consolidated  financial statements, the Company changed its method of
accounting  for  revenue  and  estimated  uncompensated  care  to report revenue
exclusive  of  estimated  uncompensated  care  in the consolidated statements of
operations  and  states  that  the  newly  adopted  accounting  principle  is  a
preferable  interpretation  of  the  AICPA  Guide,  Accounting  for  Health Care
Organizations  in  the  circumstances  because  revenue  recognized will be more
consistent  with  the  criteria  for  revenue  recognition pursuant to SEC Staff
Accounting  Bulletin  No.  104,  Revenue  Recognition.  In  accordance with your
request, we have reviewed and discussed with Company officials the circumstances
and  business  judgment and planning upon which the decision to make this change
in  the  method  of  accounting  was  based.

With regard to the aforementioned accounting change, authoritative criteria have
not  been  established for evaluating the preferability of one acceptable method
of  accounting over another acceptable method.  However, for the purposes of the
Company's  compliance  with  the  requirements  of  the  Securities and Exchange
Commission,  we  are  furnishing  this  letter.

Based  on  our  review  and  discussion,  with reliance on management's business
judgment  and planning, we concur that the newly adopted method of accounting is
preferable  in  the  Company's  circumstances.

Very truly yours,

KPMG LLP