FONAR CORP
AW, 1997-10-30
ELECTROMEDICAL & ELECTROTHERAPEUTIC APPARATUS
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Fonar Corporation
110 Marcus Dr.
Melville, NY 11747
(516) 694-2929

October 30, 1997

Securities & Exchange Commission
Judiciary Plaza
450 Fifth Street N.W.
Washington, D.C. 20549

Re:  Fonar Corporation
     Withdrawal of Registration Statement
     Form AW

To Whom It May Concern:

              Please be advised that Fonar Corporation is hereby
withdrawing the following Registration Statement:

              Fonar Corporation
              Form S-3/A Amendment to Registration Statement
              File No. 333-10183
              Accession Number 0000355019-97-000005

              In view of recent favorable developments in the
Company's business and products, the Company is reconsidering its
approach to its financings.

              Please advise if there are any questions.

                               Very truly yours,


                               /s/ Raymond V. Damdadian
                               Raymond V. Damadian
                               President and Chairman of the Board


                               /s/ Henry T. Meyer
                               Henry T. Meyer
                               General Counsel



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