-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 JJiv/q32ZyQYPIivb0sSgyAzeYe0ejIHyR/+r/eFdQilwm8EKLqJXLlidAoIAy18
 uS0a7K5HGfcf5IJ540kCJA==

<SEC-DOCUMENT>0000000000-07-012626.txt : 20070823
<SEC-HEADER>0000000000-07-012626.hdr.sgml : 20070823
<ACCEPTANCE-DATETIME>20070312104908
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-07-012626
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20070312

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			LCA VISION INC
		CENTRAL INDEX KEY:			0001003130
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-SPECIALTY OUTPATIENT FACILITIES, NEC [8093]
		IRS NUMBER:				112882328
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		7840 MONTGOMERY RD
		CITY:			CINCINNATI
		STATE:			OH
		ZIP:			45236
		BUSINESS PHONE:		5137929292

	MAIL ADDRESS:	
		STREET 1:		7840 MONTGOMERY ROAD
		CITY:			CINCINNATI
		STATE:			OH
		ZIP:			45236
PUBLIC REFERENCE ACCESSION NUMBER:		0000950152-07-001547
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>lca_vision.pdf
<DESCRIPTION>3/9/07 LETTER ON 12/31/06 10-K, 0-27610
<TEXT>
<PDF>
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