SEC Comment Letter for RadNet, Inc. (RDNT) (CIK 0000790526) (RDNT) — Nov 18, 2013
RadNet, Inc. (RDNT) (CIK 0000790526)
Date: Nov. 18, 2013 · CIK: 0000790526 · Accession: 0000000000-13-063176
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November 18 , 2013 Via E -mail Mr. Howard G. Berger, M.D. Chief Executive Officer RadNet, Inc. 1510 Cotner Avenue Los Angeles, CA 90025 Re: RadNet, Inc. Form 10 -K for the Year Ended December 31, 2012 Filed March 18, 2013 File No. 001 -33307 Dear Mr. Berger : We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all per sons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/Tia L. Jenkins Tia L. Jenkins Senior Ass istant Chief Accountant Office of Beverages, Apparel, and Mining