-----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,
 AQa1sqKMywR8xSOSKE5nejrOnHAiDeRtbNsfGrPdV6LDKEKa6LD3+K/+4k5lPp6U
 clRSKy7NBzRahFQ6FFe1ig==

<SEC-DOCUMENT>0000000000-06-048948.txt : 20061201
<SEC-HEADER>0000000000-06-048948.hdr.sgml : 20061201
<ACCEPTANCE-DATETIME>20061010140550
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-048948
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20061010

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			TLC VISION CORP
		CENTRAL INDEX KEY:			0001010610
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-SPECIALTY OUTPATIENT FACILITIES, NEC [8093]
		IRS NUMBER:				980151150
		STATE OF INCORPORATION:			A6
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		5280 SOLAR DRIVE
		STREET 2:		SUITE 100
		CITY:			MISSISSAUGA ONTARIO
		STATE:			A6
		ZIP:			00000
		BUSINESS PHONE:		636-534-2300

	MAIL ADDRESS:	
		STREET 1:		16305 SWINGLEY RIDGE ROAD
		STREET 2:		SUITE 300
		CITY:			CHESTERFIELD
		STATE:			MO
		ZIP:			63017

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	TLC LASER CENTER INC
		DATE OF NAME CHANGE:	19960314
PUBLIC REFERENCE ACCESSION NUMBER:		0000950137-06-009504
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
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