                                                                    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
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Ehrhardt Keefe Steiner & Hottman PC


Denver, Colorado
April 11, 2005

