-----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, CC2bxqdk/j5rgaqcJ6whafh857QRwqpWbS+KW/f9UD9xDvokKlnpDekYuCDE1C2d +JCK/v8rFbrmld++OCKmFg== 0000950152-06-003175.txt : 20061016 0000950152-06-003175.hdr.sgml : 20061016 20060413161615 ACCESSION NUMBER: 0000950152-06-003175 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20060413 FILER: 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: CORRESP 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 CORRESP 1 filename1.htm SEC CORRESPONDENCE LETTER
 

April 13, 2006
VIA EDGAR AND FACSIMILE
Gregory S. Belliston, Esq.
Division of Corporation Finance
Securities and Exchange Commission
Mail Stop 6010
Washington, D.C. 20549
Fax: 202-772-9217
  Re:    LCA-Vision, Inc.
Schedule 14A
Filed April 5, 2006
File No. 0-27610
Dear Mr. Belliston:
     We are writing in response to your letter of April 12, 2006 providing comments on the above-referenced filing. Your letter provides one comment as set forth below:
Proposal to Amend the Company’s Certificate of Incorporation, page 7
  1.   We note you list certain possible uses for the additional shares, such as a stock split, raising capital, and equity incentives to employees. Please disclose whether you currently have any plans to issue any of the additional shares.
     In response, and as our legal counsel has discussed with you, in our definitive proxy statement we will add language on page 8 stating that at present we have no plans to issue any of the additional shares.
     In connection with this response to your comment, LCA-Vision, Inc. acknowledges that: it is responsible for the adequacy and accuracy of disclosures in our filing; your comments or changes to disclosure in response to your comments do not foreclose you from taking any action with respect to our filing; and we may not assert your comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Sincerely,
/s/ Craig P. R. Joffe
Craig P. R. Joffe
Interim Chief Executive Officer,
Chief Operating Officer, General Counsel

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