EX-16.1 2 ex16_1.txt EXHIBIT 16.1 EXHIBIT 16.1 Office of the Chief Accountant Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Ladies and Gentlemen: We have read Item 4.01 included in the Form 8-K dated April 11, 2005 of Air Methods Corporation 401(k) Plan filed with the Securities and Exchange Commission and have found no basis for disagreement with the statements contained therein. /S/ Ehrhardt Keefe Steiner & Hottman PC ---------------------------------------- Ehrhardt Keefe Steiner & Hottman PC Denver, Colorado April 11, 2005