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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,
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<SEC-DOCUMENT>9999999997-04-018777.txt : 20040419
<SEC-HEADER>9999999997-04-018777.hdr.sgml : 20040419
<ACCEPTANCE-DATETIME>20040419150635
<PAPER>
ACCESSION NUMBER:		9999999997-04-018777
CONFORMED SUBMISSION TYPE:	ARS
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20031231
FILED AS OF DATE:		20040416
EFFECTIVENESS DATE:		20040416

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:		ARS
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-27610
		FILM NUMBER:		04026248

	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>
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<TYPE>ARS
<SEQUENCE>1
<FILENAME>9999999997-04-018777.paper
<DESCRIPTION>AUTO-GENERATED PAPER DOCUMENT
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This document was generated as part of a paper submission.
Please reference the Document Control Number 04026248 for access to the original document.
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