InSight Health Services Corp.
26250 Enterprise Court, Suite 100
Lake Forest, CA 92630-8405

Telephone — 949.282.6000
Facsimile — 949.462.3703

December 26, 2007

Via Facsimile

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Facsimile No. (202) 551-3390

     RE:      InSight Health Services Corp.
Request for Acceleration of Effective Date of
Registration Statement on Form S-4 (Registration No. 333-146397)

Ladies and Gentlemen:

In accordance with Rule 461 of the Rules and Regulations of the Securities and Exchange Commission (the “Commission”) pursuant to the Securities Act of 1933, as amended, InSight Health Services Corp. (the “Company”) respectfully requests the acceleration of the effective date of its Registration Statement on Form S-4 (Registration No. 333-146397), as amended, to 4:00 P.M., New York City time, on December 27, 2007, or as soon thereafter as practicable.

     The Company acknowledges:

• should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

• the action of the Commission or the staff, pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy of the disclosure in the filing; and

• the Company may not assert the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Sincerely,

InSight Health Services Corp.
By:	/s/ Brian G. Drazba
Name:	Brian G. Drazba
Title:	Senior Vice President and Chief Accounting Officer