November 11, 2007
VIA EDGAR
Jennifer Riegel
Division of Corporate Finance
United States Securities and Exchange Commission
100 F. Street, N.E.
Washington, D.C. 20549-3561
| Re: | Virtual Radiologic Corporation |
Registration Statement on Form S-1 (Registration No. 333-136504)
Dear Ms. Riegel:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Virtual Radiologic Corporation (the “Registrant”) hereby respectfully requests that the effectiveness of the above-captioned Registration Statement on Form S-1 (as amended to date, the “Registration Statement”) be accelerated to November 14, 2007 at 3:00 p.m. or as soon as practicable thereafter.
The Registrant hereby acknowledges the following:
| • | should the Securities and Exchange Commission (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, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the accuracy and adequacy of the disclosure in the filing; and |
| • | the Registrant may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
[Remainder of Page Intentionally Left Blank]
Very truly yours,
| VIRTUAL RADIOLOGIC CORPORATION | ||
| By: | /s/ George H. Frisch | |
| Name: | George H. Frisch | |
| Title: | General Counsel and Secretary | |
| cc: | Mark Brunhofer | |
| Donald Abbott | ||
| Suzanne Hayes | ||
| Sean Casey, M.D., Virtual Radiologic Corporation | ||
| Richard J. Sandler, Davis Polk & Wardwell | ||
| Maurice Blanco, Davis Polk & Wardwell | ||
| Daniel D. Rubino, Willkie Farr & Gallagher LLP | ||
| Mark A. Cognetti, Willkie Farr & Gallagher LLP |
