March 12, 2002





VIA EDGAR

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

           RE:    Alliance Medical Corporation: Application to Withdraw
                  Registration Statement on Form S-1, as amended (File No.
                  333-13844), and Registration Statement on Form 8-A (File No.
                  000-49599)

Ladies and Gentlemen:

         Pursuant to Rule 477 promulgated under the Securities Act of 1933, as
amended (the "Securities Act"), Alliance Medical Corporation (the "Company")
hereby respectfully requests that the Securities and Exchange Commission (the
"Commission") consent to the immediate withdrawal of the Company's Registration
Statement on Form S-1, including all amendments and exhibits thereto (File No.
333-13844) (the "Registration Statement"), originally filed on August 23, 2001
and amended on October 10, 2001, November 13, 2001, November 29, 2001, December
27, 2001 and January 18, 2002.

         The Company requests withdrawal of the Registration Statement because
it does not intend to conduct the offering of shares of its common stock
contemplated in the Registration Statement at this time. No shares of common
stock of the Company have been issued or sold under the Registration Statement.

         In addition, the Company hereby withdraws the Registration Statement on
Form 8-A that it filed with the Commission on January 22, 2002, including all
exhibits thereto (File No. 000-49599) (the "8-A Registration Statement").

         The Company may undertake a subsequent private offering in reliance on
Securities Act Rule 155(c). The Company further requests that an order with the
date of the grant of the withdrawal be included in the files for the
Registration Statement and the 8-A Registration Statement in the following
manner: "Withdrawn upon the request of the Registrant, the Commission consenting
thereto." The Company also requests in accordance with Securities Act Rule
457(p) that all fees paid to the Commission in connection with the filing of the
Registration Statement be credited for future use for the Company's account.

         Please address any questions to the attention of Richard B. Stagg, Esq.
of Snell & Wilmer L.L.P., outside legal counsel to the Company, at (602)
382-6363 or the undersigned at (480) 763-5300.

                                      Sincerely,

                                      /s/ Ricardo M. Ferreira
                                      Ricardo M. Ferreira
                                      Chief Executive Officer