Fonar Corporation
110 Marcus Dr.
Melville, NY 11747
November 21, 1997
Securities & Exchange Commission
Judiciary Plaza
450 Fifth Street N.W.
Washington, D.C. 20549
Re: Fonar Corporation
Withdrawal of Registration Statement
Form RW
To Whom It May Concern:
This letter is to supplement Fonar Corporation's
previous advise that the Company is withdrawing the following
Registration Statement:
Fonar Corporation
Form S-4 Registration Statement
File No. 333-10183
Accession Number 0000355019-96-000009
The Commission previously advised the Company that
to utilize Form S-3 in this case, the Registration Statement
should be withdrawn and a new Registration filed. The Commission
also questioned the appropriateness of the use of Form S-4.
Please advise if there are any questions.
Very truly yours,
/s/ Raymond V. Damadian
Raymond V. Damadian
President and Chairman of the Board
/s/ Henry T. Meyer
Henry T. Meyer
General Counsel