Exhibit 15


July 14, 2003



The Trustees and Participants of
United-Lafayette 401(k) Profit Sharing Plan

We are aware of the incorporation by reference in the Registration Statement
(Form S-8) pertaining to the United-Lafayette 401(k) Profit Sharing Plan of
United Fire & Casualty Company of our report dated May 2, 2003 relating to the
March 31, 2003 unaudited condensed consolidated interim financial statements of
United Fire & Casualty Company which is included in its Form 10-Q for the
quarter ended March 31, 2003.


                                               /s/ Ernst & Young LLP