-----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, SI8gow4orHumwnnmLWJ94kbEtC6O2sx34Ge0drIZ0FevfMI8N7Hv4XDka37mjfHQ qktuDCmAz7leHcnxaJ/Klg== 0000950137-06-007189.txt : 20061201 0000950137-06-007189.hdr.sgml : 20061201 20060626141733 ACCESSION NUMBER: 0000950137-06-007189 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20060626 FILER: 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: CORRESP 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 CORRESP 1 filename1.htm corresp
 

[TORYS LLP LETTERHEAD]
Thomas H. Yeo
Direct Tel. 416.865.8125
tyeo@torys.com


June 26, 2006
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
Washington, D. C.
20549
Attention:        Jim B. Rosenberg
Senior Assistant Chief Accountant
Dear Sirs/Mesdames:
           Re:        TLC Vision Corporation (the “Company”)
Form 10-K for the Fiscal Year Ended December 31, 2005
          We act as counsel to the Company. The Company wishes to acknowledge receipt of your correspondence dated June 13, 2006 regarding the above-mentioned 10-K. The Company is working to respond to the comments made in your letter, however, given management’s recent time commitments around the Company’s annual and special meeting of shareholders held on June 22, 2006 and the need for the Company to also respond to the comments of the Ontario Securities Commission (“OSC”) raised in its letter of June 13, 2006, the Company requires additional time to respond to your letter. The Company expects to file a response by no later than July 7, 2006. The Company has also requested a similar extension of time from the OSC.
          Should you have any questions with respect to the foregoing please do not hesitate to contact the undersigned.
Yours very truly,
/s/ Thomas H. Yeo
Thomas H. Yeo
THY/rp
Cc:         James C. Wachtman, TLC Vision Corporation
 Steven P. Rasche, TLC Vision Corporation
 Brian L. Andrew, TLC Vision Corporation
 David A. Chaikof, Torys LLP

-----END PRIVACY-ENHANCED MESSAGE-----