[LETTERHEAD OF ALLIANCE IMAGING, INC.] March 27, 2001 VIA EDGAR Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 90549 Attn: Mr. Jeffrey P. Riedler, Assistant Director Mr. N. Sean Harrison, Esq. Re: Alliance Imaging, Inc. Application for Withdrawal of Registration Statement on Form S-1 Commission File No. 333-56108 Ladies and Gentlemen: Pursuant to Rule 477(a) promulgated under the Securities Act of 1933, as amended, Alliance Imaging, Inc. (the "Company") hereby applies for an order granting the immediate withdrawal of its Registration Statement on Form S-1, together with all exhibits thereto, Commission File No. 333-56108 (collectively, the "Registration Statement"). The Registration Statement was originally filed with the Securities and Exchange Commission on February 23, 2001. The Company requests withdrawal of the Registration Statement because, due to uncertain market conditions, 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 the Company's common stock have been sold under the Registration Statement. If you have any questions regarding the foregoing application for withdrawal, please contact Greg Rodgers or Tom Mattei of Latham & Watkins, legal counsel to the Company in connection with the Registration Statement, at (213) 485-1234. Sincerely, Alliance Imaging, Inc. /s/ Russell D. Phillips Russell D. Phillips General Counsel and Secretary cc: James P. Beaubien John White