Washington, DC 20549
                                   FORM 12b-25
                           Notification of Late Filing
                         Commission File Number: 0-19671
                                   (Check one)

                   | | Form 10-K and Form 10-KSB | | Form 11-K
          | | Form 20-F | X | Form 10-Q and Form 10-QSB | | Form N-SAR

                     For the period ended September 30, 2004

|  |  Transition Report on Form 10-K and Form 10-KSB
|  |  Transition Report on Form 20-F
|  |  Transition Report on Form 11-K
|  |  Transition Report on Form 10-Q and Form 10-QSB
|  |  Transition Report on Form N-SAR

For the transition period ended ____________

Nothing in this form shall be construed to imply that the Commission has
verified any information contained herein.

If the notification relates to a portion of the filing checked above,
identify the item(s) to which notification relates:

                                     PART I
                             REGISTRANT INFORMATION

Full name of registrant:   LASERSIGHT INCORPORATED
Address of principal
executive office:          6848 Stapoint Court
City, State and Zip Code:  Winter Park, Florida,  32792

                                     PART II
                             RULE 12b-25(b) and (c)

         If the subject report could not be filed without unreasonable effort or
expense and the registrant seeks relief pursuant to Rule 12b-25(b), the
following should be completed. (Check appropriate box.)

         |X| (a) The reasons described in detail in Part III of this form could
not be eliminated without unreasonable effort or expense;

         | | (b) The subject annual report, semi-annual report, transition
report of Forms 10-K, 10-KSB, 20-F, 11-K or Form N-SAR, or portion thereof will
be filed on or before the 15th calendar day following the prescribed due date;
or the subject quarterly report or transition report on Form 10-Q, 10-QSB, or
portion thereof will be filed on or before the fifth calendar day following the
prescribed due date; and

         | | (c) The accountant's statement or other exhibit required by Rule
12b-25(c) has been attached if applicable.

         State below in reasonable detail the reasons why Forms 10-K, 10-KSB,
11-K, 20-F, 10-Q, 10-QSB, N-SAR or the transition report portion thereof could
not be filed within the prescribed time period. (Attach extra sheets if needed.)

Due to  reduction  in staff as a  result  of the  Company's  September  5,  2003
bankruptcy  filing,  at this  time it does not have  the  resources  or staff to
timely file it's Quarterly Report on Form 10-Q.

                                     PART IV
                                OTHER INFORMATION

         (1) Name and telephone number of person to contact in regard to this
           Dorothy M. Cipolla             (407)      678-9900 x117
           ------------------           --------------------------
          (Name)                       (Area Code) (telephone Number)

         (2) Have all other periodic reports required under Section 13 or 15(d)
of the Securities Exchange Act of 1934 or Section 30 of the Investment Company
Act of 1940 during the preceding 12 months or for such shorter period that the
registrant was required to file such report(s) been filed? If the answer is no,
identify report(s).
                                                             | | YES | X | No

                                Quarterly Report - Form 10Q - June 30, 2003
                                Quarterly Report - Form 10Q - September 30, 2003
                                Annual Report - Form 10K - December 31, 2003
                                Quarterly Report - Form 10Q - March 31, 2004
                                Quarterly Report - Form 10Q - June 30, 2004

         (3) Is it anticipated that any significant change in results of
operations from the corresponding period for the last fiscal year will be
reflected by the earnings statements to be included in the subject report or
portion thereof?
                                                             | | YES | X | No

         If so, attach an explanation of the anticipated change, both
narratively and quantitatively, and, if appropriate, state the reasons why a
reasonable estimate of the results cannot be made.

                             LASERSIGHT INCORPORATED
                  (Name of Registrant as Specified in Charter)

         Has caused this notification to be signed on its behalf by the
undersigned thereunto duly authorized.

Date     November 11, 2004     By /s/ Dorothy M. Cipolla
                                      Dorothy M. Cipolla

                                      Chief Financial Officer