March 3, 2000

Securities and Exchange Commission
Washington, D.C. 20549


Re:   United Diagnostic, Inc.
      File No. 0-11772

Dear Sir or Madam:

We have read Item 4 of the Form 8-K of United Diagnostic, Inc. dated March 3,
2000, and agree with the statements contained therein regarding our firm.

Very truly yours,

Grant Thornton LLP