-----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, GU01m02xIg11a8sOxjX1FT0lnlujhMsBKKgxTieI91wNiCKlrafMj761E7SqUXup nIAmCSuBfuhIjyc5EZTBiw== 0000950137-08-006094.txt : 20080619 0000950137-08-006094.hdr.sgml : 20080619 20080425193835 ACCESSION NUMBER: 0000950137-08-006094 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20080425 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
 

TLC Vision Corporation
16305 Swingley Ridge Road, Suite 300
Chesterfield, MO 63017
April 25, 2008
 
Nicholas Panos, Esq.
Senior Special Counsel
Officer of Mergers and Acquisitions
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Re:   TLC Vision Corporation
Preliminary Proxy Statement on Schedule 14A filed April 15, 2008
Soliciting Material Pursuant to Rule 14a-12 filed April 15, 2008
Your File No. 000-29302
 
 
Dear Mr. Panos:
With respect to the Commission’s review of the above filings, TLC Vision Corporation (the “Company”) hereby acknowledges that:
  •   The Company is responsible for the adequacy and accuracy of the disclosure in the filings;
 
  •   Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filings; and
 
  •   The Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
 
Very truly yours,
TLC VISION CORPORATION
By: /s/ James C. Wachtman
 
Name: James C. Wachtman
Title:   Chief Executive Officer and President

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