-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 JgdRdIwp1QU/xNAGRB4M+Du8Y8lAk5gHvnno4a0oCzulZfG4tzG2tejmeOtgno2E
 Oc3kEoj/vSBDkjiy34JcBw==

<SEC-DOCUMENT>0001144204-08-037837.txt : 20080701
<SEC-HEADER>0001144204-08-037837.hdr.sgml : 20080701
<ACCEPTANCE-DATETIME>20080701141212
ACCESSION NUMBER:		0001144204-08-037837
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20080630
FILED AS OF DATE:		20080701
DATE AS OF CHANGE:		20080701

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			WOODS E ANTHONY
		CENTRAL INDEX KEY:			0001209897

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-27610
		FILM NUMBER:		08928974

	BUSINESS ADDRESS:	
		STREET 1:		CINCINNATI FINANCIAL CORP
		STREET 2:		PO BOX 145496
		CITY:			CINCINNATI
		STATE:			OH
		ZIP:			45250-5496
		BUSINESS PHONE:		5138702662

ISSUER:		

	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

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>form416617_070108141154-.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0303</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2008-06-30</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <issuer>
        <issuerCik>0001003130</issuerCik>
        <issuerName>LCA VISION INC</issuerName>
        <issuerTradingSymbol>LCAV</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001209897</rptOwnerCik>
            <rptOwnerName>WOODS E ANTHONY</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>7840 MONTGOMERY ROAD</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>CINCINNATI</rptOwnerCity>
            <rptOwnerState>OH</rptOwnerState>
            <rptOwnerZipCode>US 45236</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2008-06-30</value>
            </transactionDate>
            <deemedExecutionDate></deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>1048</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>44198</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>100</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>By Spouse</value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <ownerSignature>
        <signatureName>/s/ Charles G. Skidmore, attorney-in-fact for E. Anthony Woods</signatureName>
        <signatureDate>2008-07-01</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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