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 registrant as of, and for, the periods presented in this report; 4. The
registrant's other certifying officer 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 Ruled 13a-15(f) and 15d-15(f)) for the registrant 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 registrant, 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) Evaluated the effectiveness of the registrant'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

            c) Disclosed in this report any change in the registrant's internal
      controls over financial reporting that occurred during the registrant's
      most recent fiscal quarter that has materially affected, or is reasonably
      likely to materially affect, the registrant's internal controls over
      financial reporting; and


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

            a) All significant deficiencies and material weaknesses in the
      design or operation of internal controls over financial reporting which
      are reasonably likely to adversely affect the registrant'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 registrant's internal
      control over financial reporting.

      Date: March 22, 2005


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