-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 EJTIxlmYYN4eWozEfWiCoSfB2xaYTTsnI1sfP1ylx0tct5ux4edlbKsh9w5LLdk2
 PdLKLSiasUPm8PKyx6OWSQ==

<SEC-DOCUMENT>0001144204-09-013614.txt : 20090312
<SEC-HEADER>0001144204-09-013614.hdr.sgml : 20090312
<ACCEPTANCE-DATETIME>20090312164934
ACCESSION NUMBER:		0001144204-09-013614
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20090310
FILED AS OF DATE:		20090312
DATE AS OF CHANGE:		20090312

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Celebrezze Michael J
		CENTRAL INDEX KEY:			0001411028

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-27610
		FILM NUMBER:		09676308

	BUSINESS ADDRESS:	
		BUSINESS PHONE:		513-792-9292

	MAIL ADDRESS:	
		STREET 1:		7840 MONTGOMERY ROAD
		CITY:			CINCINNATI
		STATE:			OH
		ZIP:			45236

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>form421670_031209164913-.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0303</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2009-03-10</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

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

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001411028</rptOwnerCik>
            <rptOwnerName>Celebrezze Michael J</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>0</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>SVP of Finance and CFO</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <derivativeTable>
        <derivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>2.75</value>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2009-03-10</value>
            </transactionDate>
            <deemedExecutionDate></deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>D</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>85497</value>
                </transactionShares>
                <transactionPricePerShare>
                    <footnoteId id="F1"/>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <footnoteId id="F2"/>
            </exerciseDate>
            <expirationDate>
                <footnoteId id="F2"/>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>85497</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>0</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeTransaction>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">On March 10, 2009, the issuer cancelled pursuant to the recommendation of the issuer's chief executive officer and approval of the compensation committee of the Board of Directors, the option granted on March 2, 2009.  The reporting person received no consideration in exchange for the cancellation.</footnote>
        <footnote id="F2">The cancelled option provided for vesting in five equal annual installments beginning on March 2, 2010 and for expiration on March 2, 2019.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Charles G. Skidmore, attorney-in-fact for Michael J. Celebrezze</signatureName>
        <signatureDate>2009-03-12</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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