-----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, Mhp31R9UaqVKiYJ1jtX39LErD4pjv7L2FY9Feb7H0wKHvpPsRy4x3+hYDAERs2Gt A2R8QE3UPdvRdBmA4tdZYg== 0000950137-08-012419.txt : 20090105 0000950137-08-012419.hdr.sgml : 20090105 20081006133707 ACCESSION NUMBER: 0000950137-08-012419 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20081006 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
October 6, 2008
VIA EDGAR
Mr. Jim B. Rosenberg
Senior Assistant Chief Accountant
United States Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 6010
100 F Street, N.E.
Washington, DC 20549
Re:   TLC Vision Corporation
Form 10-K for the Fiscal Year Ended December 31, 2007
Filed March 17, 2008
File Number: 000-29302
Dear Mr. Rosenberg:
We have received your September 22, 2008 response regarding our letter dated August 15, 2008 regarding Form 10-K with respect to TLC Vision Corporation (“the Company”) filed on March 17, 2008. The Company is reviewing your comments and will respond no later than Monday, October 13, 2008.
If you have any additional questions or comments, please do not hesitate to contact either Mike Molick, Director Financial Reporting, at (636) 534-2329 or myself at (636) 534-2356.
         
  Yours truly,
 		  
  /s/ Steven P. Rasche    
  Steven P. Rasche   
  Chief Financial Officer   
 
cc:   Brian L. Andrew, TLC Vision Corporation
Drue Hood, TLC Vision Corporation
Michael P. Molick, TLC Vision Corporation
Andrew J. Beck, Torys, LLP
Michael Hickenbotham, Ernst & Young LLP

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