6848 Stapoint Court
                           Winter Park, Florida 32792

                                  July 28, 2004


U.S. Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549-0405

      Re:   Form RW - Request for Withdrawal
            Registration Statement on Form S-3
            Filed on November 21, 2002
            File No. 333-101364

Ladies and gentlemen:

         Pursuant to Rule 477 under the Securities Act of 1933, as amended,
LaserSight, Incorporated (the "Company"), hereby makes an application to
withdraw its registration statement on Form S-3, filed on November 21, 2002, and
all amendments thereto, File No. 333-101364 (the "Registration Statement"),
effective as of the date hereof or at the earliest practicable date.

         Pursuant to the Registration Statement, the Company proposed to
register shares of its Common Stock (the "Shares") for sale by certain selling
shareholders. The Registration Statement has not been declared effective, and
none of the Shares have been issued or sold pursuant to the Registration
Statement. No shareholder of the Company has a right to require such
registration or to sell the Shares that were the subject of the Registration

         Accordingly, the Company hereby requests that the Commission grant the
withdrawal of the Registration Statement and credit to the Company's account all
fees paid by the Company in connection with the filing of the Registration
Statement for future use by the Company pursuant to Rule 457(p). Please provide
a copy of any order issued to the undersigned via mail and via facsimile to

         If you have any questions with respect to his matter, please contact
the Company's counsel, Jeffery Q. Jonasen, at 407-649-4082. Thank you.


                                        /s/ Dorothy M. Cipolla

                                        Dorothy M. Cipolla
                                        Chief Financial Officer