[LETTERHEAD OF McGLADREY & PULLEN, LLP]

September 6, 2000

Jeff R. Harcourt
Chief Financial Officer
Frontier Adjusters of America, Inc.
45 Monterey Way
Phoenix, AZ 85012

Dear Mr. Harcourt:

This  is to  confirm  that  the  client-auditor  relationship  between  Frontier
Adjusters of America,  Inc.  (Commission File Number  1-12902),  and McGladrey &
Pullen, LLP has ceased.

Sincerely,

/s/ McGladrey & Pullen, LLP

McGLADREY & PULLEN, LLP

cc:  Office of the Chief Accountant
     SECPS Letter File
     Securities and Exchange Commission
     Mail Stop 11-3
     450 Fifth Street, N.W.
     Washington, DC 20549