RadNet, Inc.
                               1510 Cotner Avenue
                              Los Angeles, CA 90025


April 30, 2007




VIA EDGAR AND FEDEX

Ms. Raquel Howard
Staff Accountant
U.S. Securities and Exchange Commission
Mail Stop 3561
100 F. Street, N.E.
Washington, D.C. 20549

         Re:      RadNet, Inc. - Item 4.01 Form 8-K Filed on April 17, 2007
                  ---------------------------------------------------------
                  (File No. 001-33307)
                  --------------------

Dear Ms. Howard:

         We are responding to the comments in your letter to RadNet, Inc., dated
April 23, 2007, concerning our Form 8-K 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:

     1.  WE NOTE YOUR DISCLOSURE THAT MOSS ADAMS LLP DECLINED TO STAND FOR
         RE-ELECTION AS YOUR INDEPENDENT ACCOUNTANT. PLEASE CONFIRM THAT YOUR
         AUDIT/CLIENT RELATIONSHIP WITH THEM HAS ENDED AND THE DATE. IF THIS IS
         TRUE, PLEASE REVISE YOUR DISCLOSURE ACCORDINGLY OR ADVISE. SEE ITEM 304
         OF REGULATION S-B.

         We respectfully submit to you that our audit/client relationship with
         Moss Adams LLP has not yet ended as of the date of this letter.
         Although Moss Adams LLP has notified us that they do not intend to
         stand for reelection, they have agreed to continue to work with us
         through the filing of our next Quarterly Report on Form 10-Q.



Ms. Howard
April 30, 2007
Page 2


     2.  WE NOTE YOU FILED INFORMATION REGARDING NON-RELIANCE ON PREVIOUSLY
         ISSUED FINANCIAL STATEMENTS UNDER ITEM 4.01 FORM 8-K RATHER THAN AN
         ITEM 4.02. PLEASE AMEND YOUR FILING TO INCLUDE ITEM 4.02 NON-RELIANCE
         ON PREVIOUSLY ISSUED FINANCIAL STATEMENTS OR A RELATED AUDIT REPORT OR
         COMPLETED INTERIM REVIEW AND REQUIRED DISCLOSURES.

         We respectfully submit to you that we have previously included in our
         Form 10-K filed on February 7, 2007 for the fiscal year ended October
         31, 2006 and in our Form 10-K/T filed on April 17, 2007 disclosure
         pertaining to our non-reliance on previously issued financial
         statements. We have also amended our filing to include Item 4.02 of
         Form 8-K to reflect our disclosures contained in the Forms 10-K,
         referred to above, regarding non-reliance on previously issued
         financial statements.

     3.  PLEASE AMEND YOUR FILING TO DISCLOSE THE DATE YOU CONCLUDED THAT YOUR
         FINANCIAL STATEMENTS SHOULD NO LONGER BE RELIED ON.

         In connection with the preparation of our Form 10-K, referred to above,
         we concluded on February 2, 2007 that our financial statements should
         no longer be relied upon. We have amended our filing to reflect that
         information. We have also previously disclosed that in our Form 10-K
         and Form 10-K/T filings.

     4.  PLEASE REVISE YOUR DISCLOSURE TO STATE WHETHER YOUR AUDIT COMMITTEE, OR
         BOARD OF DIRECTORS, OR AUTHORIZED OFFICERS DISCUSSED WITH YOUR
         INDEPENDENT ACCOUNTANT THE MATTERS DISCLOSED IN THE FILING. REFER TO
         ITEM 4.02 OF FORM 8-K INSTRUCTIONS.

         We confirm that our audit committee discussed with our independent
         accountant the matters disclosed in the filing. We have revised our
         disclosure to reflect that discussion.

         In connection with this response, we hereby acknowledge that:

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

         o        Staff comments or changes to disclosure in response to staff
                  comments in the filings reviewed by the staff 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.



Ms. Howard
April 30, 2007
Page 3



         If you have any questions, please contact me at (310) 478-7808.



                                                       Very truly yours,


                                                       /s/ Dr. Howard G. Berger
                                                       -------------------------
                                                       Dr. Howard G. Berger
                                                       Chief Executive Officer


cc:      Dr. David Swartz, Audit Committee Chairman, RadNet, Inc.
         Jeff Linden, General Counsel
         Linda Michaelson