Goldman, Sachs & Co | 85 Broad Street | New York, New York 10004
Tel. 212-902-1000
November 9, 2007
Securities and Exchange Commission
100 “F” Street, N.E.
Washington, D.C. 20549
| Re: | Virtual Radiologic Corporation |
Filed on Form S-1
Registration No. 333-136504
Ladies and Gentlemen:
In connection with the above-captioned Registration Statement, we wish to advise that between November 1, 2007 and the date hereof 6,762 copies of the Preliminary Prospectus dated November 1, 2007 were distributed as follows: 3,929 to 3 prospective underwriters; 2,684 to 2,678 institutional investors; 135 to 2 prospective dealers; 0 to 0 individuals; 9 to 3 rating agencies and 5 to 4 others.
We have been informed by the participating underwriters that they will comply with the requirements of Rule 15e2-8 under the Securities Exchange Act of 1934.
We hereby join in the request of the registrant that the effectiveness of the above-captioned Registration Statement, as amended, be accelerated to 3:00 p.m. on November 14, 2007 or as soon thereafter as practicable.
Very truly yours,
GOLDMAN, SACHS & CO.
As Representative of the
Prospective Underwriters
| By: | /s/ Goldman, Sachs & Co. | |
| (Goldman, Sachs & Co.) |
