-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, BEmMZ0Zyx5RsNK3n7nQU0Im+zbnWwzX1sfTeC7SpVrAi6K4Cei1Gr8mRxNqPwO1R 8QOianmBoC/UJJJMae0dQw== 0001019687-08-004798.txt : 20081229 0001019687-08-004798.hdr.sgml : 20081225 20081104083635 ACCESSION NUMBER: 0001019687-08-004798 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20081104 FILER: COMPANY DATA: COMPANY CONFORMED NAME: RadNet, Inc. CENTRAL INDEX KEY: 0000790526 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-MEDICAL LABORATORIES [8071] IRS NUMBER: 133326724 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1516 COTNER AVE CITY: LOS ANGELES STATE: CA ZIP: 90025 BUSINESS PHONE: 3104787808 MAIL ADDRESS: STREET 1: 1516 COTNER AVE CITY: LOS ANGELES STATE: CA ZIP: 90025 FORMER COMPANY: FORMER CONFORMED NAME: PRIMEDEX HEALTH SYSTEMS INC DATE OF NAME CHANGE: 19930518 FORMER COMPANY: FORMER CONFORMED NAME: CCC FRANCHISING CORP DATE OF NAME CHANGE: 19920703 CORRESP 1 filename1.txt [COMPANY'S LETTERHEAD] November 4, 2008 VIA EDGAR AND FEDEX Mr. John Reynolds, Assistant Director U.S. Securities and Exchange Commission Mail Stop 3561 100 F. Street, N.E. Washington, D.C. 20549 Re: RadNet, Inc. - Form 10-K for Fiscal Year Ended December 31, 2007, Filed on February 29, 2008 (File No. 001-10593) ----------------------------------------------------------------- Dear Mr. Reynolds: We are responding to the comments in your letter to RadNet, Inc., dated October 22, 2008, concerning our Form 10-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: SCHEDULE 14A - ------------ COMPENSATION OF DIRECTORS AND EXECUTIVE OFFICERS, PAGE 29 - --------------------------------------------------------- 1. WE NOTE YOUR RESPONSE TO COMMENT ONE OF OUR LETTER DATED SEPTEMBER 8, 2008 THAT YOU DO NOT CURRENTLY USE PERFORMANCE TARGETS BUT MAY ESTABLISH THEM IN THE FUTURE. PLEASE CONFIRM THAT IF YOU DO SET TARGETS YOU WILL DISCLOSE THE SPECIFIC PERFORMANCE TARGETS USED OR PROVIDE A SUPPLEMENTAL ANALYSIS AS TO WHY IT IS APPROPRIATE TO OMIT SUCH DISCLOSURE PURSUANT TO INSTRUCTION 4 TO ITEM 402 OF REGULATION S-K. We confirm that if we do set performance targets, we will disclose the specific performance targets used or we will provide a supplemental analysis as to why it is appropriate to omit such disclosure pursuant to Instruction 4 to Item 402 of Regulation S-K. Mr. Reynolds November 4, 2008 Page 2 If you have any questions, please contact me at (310) 445-2840. Very truly yours, /S/ DR. HOWARD G. BERGER ------------------------------- Dr. Howard G. Berger Chief Executive Officer cc: Mr. David Swartz, Audit Committee Chairman, RadNet, Inc. Mr. Jeffrey Linden, Executive Vice President and General Counsel, RadNet, Inc. Linda Michaelson, Esq. -----END PRIVACY-ENHANCED MESSAGE-----