SEC Company Response from CRAWFORD & CO (CRD-A, CRD-B) (CIK 0000025475) (CRD-A) — Oct 4, 2005
CRAWFORD & CO (CRD-A, CRD-B) (CIK 0000025475)
Date: Oct. 4, 2005 · CIK: 0000025475 · Accession: 0000950144-05-010051
AI Filing Summary & Sentiment
File numbers found in text: 001-10356
Letter
Crawford & Company (Registrant) 5620 Glenridge Dr. Atlanta, GA 30342 October 4, 2005 VIA EDGAR AND FACSIMILE Mr. Jim B. Rosenberg, Senior Assistant Chief Accountant Mr. Oscar M. Young, Jr., Senior Accountant Division of Corporate Finance Securities and Exchange Commission 100 F Street, NE Washington, D.C. 20549
Re: Crawford & Company Form 10-K for Fiscal Year Ended December 31, 2004 Filed March 15, 2005 File No. 001-10356
Dear Mr. Rosenberg and Mr. Young:
We received your comment letter, dated September 26, 2005, on our 2004 Form 10-K. We noted that you asked us to respond to your letter within 10 business days or let you know when we will provide you with a response. As we discussed with Mr. Young in a telephone conversation on September 30th, we require more than 10 business days to respond to your letter. We can commit to providing you with a response by no later than Monday, October 31st.
Crawford & Company is in the claims adjusting business, and Hurricanes Katrina, Ophelia and Rita have put a significant strain on our internal resources. We would also like to discuss your letter and our response with our external auditors and our Audit Committee prior to responding, which would be difficult to accomplish within 10 business days.
Thank you for your consideration in this matter.
Sincerely,
/s/ John F. Giblin
Show Raw Text
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Crawford & Company (Registrant)
5620 Glenridge Dr.
Atlanta, GA 30342
October 4, 2005
VIA EDGAR AND FACSIMILE
Mr. Jim B. Rosenberg, Senior Assistant Chief Accountant
Mr. Oscar M. Young, Jr., Senior Accountant
Division of Corporate Finance
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Re: Crawford & Company
Form 10-K for Fiscal Year Ended December 31, 2004
Filed March 15, 2005
File No. 001-10356
Dear Mr. Rosenberg and Mr. Young:
We received your comment letter, dated September 26, 2005, on our 2004 Form
10-K. We noted that you asked us to respond to your letter within 10 business
days or let you know when we will provide you with a response. As we discussed
with Mr. Young in a telephone conversation on September 30th, we require more
than 10 business days to respond to your letter. We can commit to providing you
with a response by no later than Monday, October 31st.
Crawford & Company is in the claims adjusting business, and Hurricanes Katrina,
Ophelia and Rita have put a significant strain on our internal resources. We
would also like to discuss your letter and our response with our external
auditors and our Audit Committee prior to responding, which would be difficult
to accomplish within 10 business days.
Thank you for your consideration in this matter.
Sincerely,
/s/ John F. Giblin
John F. Giblin
Chief Financial Officer
Crawford & Company
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