[Crawford Letterhead]

Mr. Jim B. Rosenberg
Senior Assistant Chief Accountant
United States Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, D.C. 20549

Re:		Crawford & Company
		Form 10-K for the Fiscal Year Ended December 31, 2006
		Filed March 16, 2007
		File No. 001-10356

Dear Mr. Rosenberg:

The purpose of this letter is to acknowledge receipt of your letter dated April 26, 2007 regarding your review of the above referenced document. In order to provide a thorough response, we need additional time to review and respond to the comments in your letter. We will provide a response to your letter no later than May 31, 2007.

We acknowledge that:

•

the company is responsible for the adequacy and accuracy of the disclosure in the filing;

•

staff comments or changes to disclosures in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and

•

the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Please do not hesitate to contact me if I can be of additional assistance or answer any questions.

Sincerely,

/s/ W. Bruce Swain

W. Bruce Swain
Executive Vice President and
Chief Financial Officer

Cc		Dana Hartz
		Lisa Vanjoske
		John J. Kelley, III, King and Spalding