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LCA-Vision Reports Third Quarter 2008 Financial Results
Date:10/28/2008

for these, LCA-Vision has recorded an unrealized loss of $220,000, or $132,000 on an after-tax basis, within other comprehensive income, a component of stockholders' investment, as of September 30, 2008. Due to the continuation of the unstable credit environment, the Company believes the recovery period for auction rate instruments will exceed 12 months. Accordingly, it has classified the fair value of the auction rate instruments that have not been redeemed subsequent to September 30, 2008, as long-term. The fair value and par value of the Company's long-term auction rate instruments were $4.4 million and $5.7 million at September 30, 2008, respectively.

Share Repurchase

LCA-Vision did not repurchase any shares of its common stock during the first nine months of 2008 under the $50 million share repurchase plan that the Board of Directors authorized in August 2007. Approximately $40 million remains available for repurchase under this plan.

Conference Call and Webcast

As previously announced, a conference call and webcast will be held today, Tuesday, October 28, 2008, beginning at 10:00 a.m. (ET). To access the conference call, dial 866-322-1352 (United States and Canada) or 706-758-1564 (international callers). The webcast will be available at the investor relations section of LCA-Vision's website. A replay of the call and webcast will begin approximately two hours after the live call has ended. To access the replay, dial 800-642-1687 (United States and Canada) or 706-645-9291 (international callers) and enter the conference ID number: 679 31 057.

Forward-Looking Statements

This news release contains forward-looking statements based on current expectations, forecasts and assumptions of LCA-Vision that are subject to risks and uncertainties. These forward-looking statements in this release are based on information available to us as of the date hereof. Actual results could differ materially from those stated or implied in ou
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SOURCE LCA-Vision Inc.
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