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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000355019-02-000002.txt : 20020413
<SEC-HEADER>0000355019-02-000002.hdr.sgml : 20020413
ACCESSION NUMBER:		0000355019-02-000002
CONFORMED SUBMISSION TYPE:	RW
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20020114

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			FONAR CORP
		CENTRAL INDEX KEY:			0000355019
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-SPECIALTY OUTPATIENT FACILITIES, NEC [8093]
		IRS NUMBER:				112464137
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		RW
		SEC ACT:		
		SEC FILE NUMBER:	333-39014
		FILM NUMBER:		2508004

	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
<FILENAME>rw.txt
<TEXT>

Fonar Corporation
110 Marcus Drive
Melville, NY  11747

January 11, 2002

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. 333-39014
                  Accession Number  0000355019-00-000010

     The Company has changed its plans and entered into agreements with only two
of the originally  contemplated  selling  stockholders.  Concurrently  with this
withdrawal  the  Company  is  filing a new  registration  statement  on Form S-3
relating to the new transaction.

         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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