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