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<SEC-DOCUMENT>0000355019-09-000017.txt : 20091215
<SEC-HEADER>0000355019-09-000017.hdr.sgml : 20091215
<ACCEPTANCE-DATETIME>20091214182922
ACCESSION NUMBER:		0000355019-09-000017
CONFORMED SUBMISSION TYPE:	10-K/A
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20090630
FILED AS OF DATE:		20091215
DATE AS OF CHANGE:		20091214

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:		10-K/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-10248
		FILM NUMBER:		091240003

	BUSINESS ADDRESS:	
		STREET 1:		110 MARCUS DR
		CITY:			MELVILLE
		STATE:			NY
		ZIP:			11747
		BUSINESS PHONE:		6316942929

	MAIL ADDRESS:	
		STREET 1:		110 MARCUS DRIVE
		CITY:			MELVILLE
		STATE:			NY
		ZIP:			11747
</SEC-HEADER>
<DOCUMENT>
<TYPE>10-K/A
<SEQUENCE>1
<FILENAME>a-10ka.txt
<TEXT>
            SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549
                              _____________________

                                   FORM 10-K/A
                              _____________________

              [X] ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF
                  THE SECURITIES EXCHANGE ACT OF 1934 [Fee Required]
                  For the fiscal year ended June 30, 2009

                                       OR

              [ ] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
                  SECURITIES AND EXCHANGE ACT OF 1934 [No Fee Required]
                  For the transition period from _______ to _______

                           Commission File No. 0-10248
                           ___________________________

                                FONAR CORPORATION
             (Exact name of registrant as specified in its charter)

             DELAWARE                                    11-2464137
    (State of incorporation)                           (IRS Employer
                                                   Identification Number)

   110 Marcus Drive, Melville, New York                   11747
 (Address of principal executive offices)              (Zip Code)

                                 (631) 694-2929
              (Registrant's telephone number, including area code)
              ____________________________________________________

           Securities registered pursuant to Section 12(b) of the Act:
                    Common Stock, par value $.0001 per share

           Securities registered pursuant to Section 12(g) of the Act:
                                      None
        ________________________________________________________________

Indicate by check mark if the  registrant is a well-known  seasoned  issuer,  as
defined in Rule 405 of the Securities Act. Yes ___ No _X_

Indicate  by  check  mark if the  registrant  is not  required  to file  reports
pursuant to Section 13 or Section 15(d) of the Act. Yes ___ No _X_

Indicate by check mark whether the registrant (1) has filed all reports required
to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during
the  preceding 12 months (or for such  shorter  period that the  registrant  was
required  to file  such  reports),  and  (2) has  been  subject  to such  filing
requirements for the past 90 days. Yes _X_ No ___

Indicate by check mark if disclosure of delinquent filers,  pursuant to Item 405
of Regulation S-K,  {section}229.405 of this Chapter, is not contained, and will
not be contained, to the best of the registrant's knowledge, in definitive proxy
or information statements  incorporated by reference in Part III of this 10-K or
any amendment to the Form 10-K. [X]

Indicate by check mark whether the registrant is a large  accelerated  filer, an
accelerated filer, a non-accelerated  filer, or a smaller reporting company. See
definitions  of "large  accelerated  filer",  "accelerated  filer  and  "smaller
reporting  company"  in Rule  12b-2 of the  Exchange  Act.  (Check  one):

Large accelerated filer ___ Accelerated filer ___
Non-accelerated filer ___(Do not check if a smaller reporting company)
Smaller reporting company _X_

Indicate by check mark whether the  registrant is a shell company (as defined in
Rule 12b-2 of the Exchange Act). Yes ___ No _X_

The aggregate market value of the shares of Common Stock held by  non-affiliates
as of December  31,  2008 based on the closing  price of $0.83 per share on such
date as reported on the NASDAQ System, was approximately $4.0 million. The other
outstanding classes do not have a readily determinable market value.

As of September 30, 2009,  4,906,275 shares of Common Stock, 158 shares of Class
B Common  Stock,  382,513  shares of Class C Common Stock and 313,451  shares of
Class A Non-voting Preferred Stock of the registrant were outstanding.

                      DOCUMENTS INCORPORATED BY REFERENCE
                                      None

<PAGE>

REASON FOR AMENDMENT

Fonar Corporation is amending its 10-K/A to include certain language in Exhibit
31.1. referring to internal control over financial reporting, in accordance
with comments made by the SEC.  Since Exhibit 31.1. is the only part of the 10-
K/A being amended, the amended Exhibit 31.1 is the only item in the 10-K/A
included in this amendment.

<PAGE>

PART IV
ITEM 15
c) EXHIBIT
  31.1      Section 302 Certification.  See Exhibits.

<PAGE>

SIGNATURES

Pursuant to the requirements of Section 13 or 15 (d) of the Securities  Exchange
Act of 1934,  the registrant has duly caused this amended report to be signed on
its behalf by the undersigned, thereunto duly authorized.

                               FONAR CORPORATION

Dated:  December 14, 2009

                               By:  /s/Raymond v. Damadian
                               Raymond V. Damadian, President

Pursuant  to the  requirements  of the  Securities  Exchange  Act of 1934,  this
amended  report has been signed below by the following  persons on behalf of the
registrant and in the capacities and on the dates indicated.

      Signature                 Title                 Date

/s/ Raymond V. Damadian   Chairman of the       December 14, 2009
Raymond V. Damadian       Board of Directors,
                          President, Director
                          Principal Executive
                          Officer and Acting
                          Principal Financial
                          Officer)

/s/Claudette J.V. Chan    Director and          December 14, 2009
Claudette J.V. Chan        Secretary

/s/Robert J. Janoff       Director              December 14, 2009
Robert J. Janoff

/s/Charles N. O'Data      Director              December 14, 2009
Charles N. O'Data

/s/ Robert Djerejian      Director              December 14, 2009
Robert Djerejian
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-31
<SEQUENCE>2
<FILENAME>exhib-31.txt
<TEXT>
Exhibit 31.1

                                  CERTIFICATION

I,   Raymond V. Damadian, certify that:

     1.   I have reviewed this annual report on Form 10-K of Fonar Corporation;

     2.   Based on my knowledge,  this annual report does not contain any untrue
          statement  of a  material  fact  or  omit to  state  a  material  fact
          necessary to make the statements  made, in light of the  circumstances
          under which such  statements  made, not misleading with respect to the
          period covered by this annual report; and

     3.   Based on my knowledge,  the financial statements,  and other financial
          information,  included in this annual  report,  fairly  present in all
          material respects the financial  condition,  results of operations and
          cash flows of the registrant as of, and for, the periods  presented in
          this annual report.

     4.   I am responsible for establishing and maintaining  disclosure controls
          and  procedures  (as  defined  in  Exchange  Act Rules  13a-15(e)  and
          15d-15(e)) and internal  control over financial  reporting (as defined
          in Exchange Act Rules  13a-15(f)  and 15(f) for the  registrant  and I
          have:

          a)   Designed such disclosure controls and procedures,  or caused such
               disclosure  controls  and  procedures  to be  designed  under  my
               supervision,  to ensure that material information relating to the
               registrant,  including  its  consolidated  subsidiaries,  is made
               known to me by others within those entities,  particularly during
               the period in which this report is being prepared;

          b)   Designed  such  internal  control over  financial  reporting,  or
               caused such  internal  control  over  financial  reporting  to be
               designed under my supervision,  to provide  reasonable  assurance
               regarding the  reliability  of financial  statements for external
               purposes  in  accordance  with  generally   accepted   accounting
               principles;

          c)   Evaluated  the  effectiveness  of  the  registrant's   disclosure
               controls  and   procedures   and  presented  in  this  report  my
               conclusions  about the  effectiveness of the disclosure  controls
               and procedures as of the end of the period covered by this report
               based on such evaluation; and

          d)   Disclosed in this report any change in the registrant's  internal
               control  over  financial   reporting  that  occurred  during  the
               registrant's most recent fiscal quarter (the registrant's  fourth
               quarter  in the case of an  annual  report)  that has  materially
               affected,  or is  reasonably  likely to  materially  affect,  the
               registrant's internal control over financial reporting; and

     5.   I have  disclosed,  based on my most  recent  evaluation  of  internal
          control over financial reporting, to the registrant's auditors and the
          audit  committee  of  registrant's  board  of  directors  (or  persons
          performing the equivalent functions):

          a)   all significant  deficiencies and material weakness in the design
               or operation of internal  control over financial  reporting which
               are  reasonably  likely  to  adversely  affect  the  registrant's
               ability to record, process,  summarize and report financial data;
               and

          b)   any fraud,  whether or not material,  that involves management or
               other employees who have a significant  role in the  registrant's
               internal control over financial reporting.


Date:  December 14, 2009

    /s/Raymond V. Damadian
    Raymond V. Damadian
    President, Principal Executive Officer and
    Acting Principal Financial Officer
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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