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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000355019-97-000064.txt : 19971124
<SEC-HEADER>0000355019-97-000064.hdr.sgml : 19971124
ACCESSION NUMBER:		0000355019-97-000064
CONFORMED SUBMISSION TYPE:	RW
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		19971121
SROS:			NASD

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			FONAR CORP
		CENTRAL INDEX KEY:			0000355019
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTROMEDICAL & ELECTROTHERAPEUTIC APPARATUS [3845]
		IRS NUMBER:				112464137
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		RW
		SEC ACT:		
		SEC FILE NUMBER:	333-31181
		FILM NUMBER:		97726375

	BUSINESS ADDRESS:	
		STREET 1:		110 MARCUS DR
		CITY:			MELVILLE
		STATE:			NY
		ZIP:			11747
		BUSINESS PHONE:		5166942929

	MAIL ADDRESS:	
		STREET 1:		110 MARCUS DRIVE
		CITY:			MELVILLE
		STATE:			NY
		ZIP:			11747
</SEC-HEADER>
<DOCUMENT>
<TYPE>RW
<SEQUENCE>1
<TEXT>

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 of October 29, 1997 that the Company is 
withdrawing the following Registration Statement:

              Fonar Corporation
              Form S-3 Registration Statement
              File No. 333-31181
              Accession Number 0000355019-97-000032

              The parties to the transaction pursuant to which the
securities were to be registered have agreed in principle to a
modification to their agreement which eliminates the need for
registering any 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

</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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