We just love crab fritters, but salt cod, not so much so I skipped the cod and taking a hint from the cod and corn chowder, added the corn to the fritters.
Thinking that the potato would make for a heavier fritter, I skipped that as well. I sauteed about 3/4 of a cup of corn and minced onion in a little butter/omitting the oil in the batter and adding enough milk, about 1/3 cup to make a batter to my liking, and about 1/2 teaspoon baking powder.
Great fritters and I am sure lighter than if I had added the potato. I made two sauces to go with the fritters, John Besh's remoulade was quick and easy and I made an aioli with a touch of Phillips seafood seasoning and just a touch of smoked paprika. Both very nice sauces with the fritters.