FONAR CORP
RW, 2000-03-31
ELECTROMEDICAL & ELECTROTHERAPEUTIC APPARATUS
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Fonar Corporation
110 Marcus Drive
Melville, NY  11747

March 30, 2000

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 advise that the Company is  withdrawing  the  following
Registration Statement:

                  Fonar Corporation
                  Form S-2 Registration Statement
                  File No. 333-33526
                  Accession Number  0000355019-00-000007

     The Company is pursuing  alternatives which would eliminate the necessity
for registering the securities with the Commission.

         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



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