LASERSIGHT INCORPORATED

                                                                    Exhibit 31.2

                  Certification of the Chief Financial Officer
      Pursuant to Rule 13a-14(a) under the Securities Exchange Act of 1934

I,  Dorothy  M.  Cipolla,   the  principal   financial   officer  of  LaserSight
Incorporated,  certify that:

1. I have reviewed this quarterly report on Form 10-QSB of LaserSight
Incorporated;

2. Based on my knowledge, this report does not contain any untrue statement of a
material fact or omit to state a material fact necessary to make the statements
made, in light of the circumstances under which such statements were made, not
misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial
information included in this report, fairly present in all material respects the
financial condition, results of operations and cash flows of the small business
issuer as of, and for, the periods presented in this report;

4. The small business  issuer's other  certifying  officer(s) and I are
responsible for establishing and maintaining  disclosure controls and procedures
(as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal  control
over  financial  reporting  (as  defined in  Exchange  Act Rules  13a-15(f)  and
15d-15(f)) for the small business  issuer and have:

         a)    Designed such disclosure controls and procedures, or caused
               such disclosure controls and procedures to be designed under
               our supervision, to ensure that material information relating
               to the small business issuer, including its consolidated
               subsidiaries, is made known to us by others within those
               entities, particularly during the period in which this report
               is being prepared;


         b)    Designed such internal control over financial reporting, or
               caused such internal control over financial reporting to be
               designed under our supervision, to provide reasonable
               assurance regarding the reliability of financial reporting and
               the preparation of financial statements for external purposes
               in accordance with generally accepted accounting principles;

         c)    Evaluated the effectiveness of the small business issuer's
               disclosure controls and procedures and presented in this
               report our conclusions about the effectiveness of the
               disclosure controls and procedures, as of the end of the
               period covered by this report based on such evaluation; and

         d)    Disclosed in this report any change in the small business
               issuer's internal controls over financial reporting that
               occurred during the small business issuer's most recent fiscal
               quarter (the small business issuer `s fourth fiscal quarter in
               the case of an annual report) that has materially affected, or
               is reasonably likely to materially affect, the small business
               issuer's internal controls over financial reporting; and


5. The small business issuer's other certifying officer(s) and I have disclosed,
based  on  our  most  recent  evaluation  of  internal  control  over  financial
reporting,  to the small business  issuer's  auditors and the audit committee of
the small  business  issuer's  board of  directors  (or persons  performing  the
equivalent functions):

         a)    All significant deficiencies and material weaknesses in the
               design or operation of internal control over financial
               reporting which are reasonably likely to adversely affect the
               small business issuer's ability to record, process, summarize
               and report financial information; and

         b)    Any fraud, whether or not material, that involves management
               or other employees who have a significant role in the small
               business issuer's internal control over financial reporting.


      Date: April 25, 2005


                                              /s/    Dorothy M. Cipolla
                                       -----------------------------------------
                                                     Dorothy M. Cipolla
                                                   Chief Financial Officer