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