SecProbe.io

<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

<PAGE>

                              (COMPANY LETTERHEAD)

January 3, 2008

VIA EDGAR AND FEDEX

Ms. Susann Reilly
U.S. Securities and Exchange Commission Mail Stop 3561 100 F. Street, N.E.
Washington, D.C. 20549

         Re:      RadNet, Inc. - Form 10-K/T for the Transition Period from
                  November 1, 2006 to December 31, 2006 filed on April 17, 2007
                  (File No. 001-33307)
                  -------------------------------------------------------------

Dear Ms. Reilly:

         We are responding to the comments in your letter to RadNet, Inc., dated
December 28, 2007, concerning our Form 10-K/T referred to above.

         Set forth below are our responses to the Staff's comments. For your
convenience, we have included each of the Comments in italicized text before the
corresponding response.

RESPONSES:

     CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, PAGE 71

     1.   IN FUTURE FILINGS, FOR TRANSACTIONS WITH RELATED PERSONS, PLEASE
          COMPLY WITH THE DISCLOSURE REQUIREMENTS OF ITEM 404(A) OF REGULATION
          S-K. FOR EXAMPLE, IN REGARDS TO THE RELATED TRANSACTION BETWEEN RADNET
          AND BRMG, PLEASE INCLUDE THE APPROXIMATE DOLLAR VALUE OF THE AMOUNT
          INVOLVED IN THE TRANSACTION AND THE APPROXIMATE DOLLAR VALUE OF THE
          AMOUNT OF THE RELATED PERSON'S INTEREST IN THE TRANSACTION. SEE ITEM
          404(A)(3) AND (4) OF REGULATION S-K.

          We respectfully submit to you that, in future filings, we will comply
          with the disclosure requirements of Item 404(a) of Regulation S-K.

     2.   IN FUTURE FILINGS, PLEASE DISCLOSE WHETHER YOUR POLICIES AND
          PROCEDURES FOR REVIEW, APPROVAL, OR RATIFICATION OF RELATED PERSON
          TRANSACTIONS ARE IN WRITING AND, IF NOT, EXPLAIN HOW YOU EVIDENCE YOUR
          POLICIES AND PROCEDURES. SEE ITEM 404(B)(1)(IV) OF REGULATION S-K.

          We respectfully submit to you that, in future filings, we will
          disclose whether our policies and procedures for review, approval, or
          ratification of related person transactions are in writing and, if
          not, we will explain how we evidence our policies and procedures.

<PAGE>

Ms. Susann  Reilly
January 3, 2008
Page 2

     In connection with this response, we hereby acknowledge that:

     o    the company is responsible for the adequacy and accuracy of the
          disclosure in the filing;

     o    staff comments or changes to disclosure in response to staff comments
          do not foreclose the Commission from taking any action with respect to
          the filing; and

     o    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.

     If you have any questions, please contact me at (310) 445-2840.

                                                Very truly yours,

                                                /s/ Howard G. Berger, M.D.

                                                Howard G. Berger, M.D.
                                                Chief Executive Officer

cc:      David Swartz, Audit Committee Chairman, RadNet, Inc.
         Jeffrey Linden, Executive Vice President and General Counsel
         Linda Michaelson, Esq.

</TEXT>
</DOCUMENT>