Purpose: To evaluate refractive outcomes following excimer laser phototherapeutic keratectomy (PTK). Methods: A retrospective non-randomized review of refractive outcomes of 146 consecutive eyes treated with excimer laser PTK at the Rothschild Foundation, Paris, France. Inclusion criteria were all patients undergoing PTK laser using a flying spot excimer laser system (Wavelight Allegretto, Alcon Surgical, Inc.) from October 2016 to June 2018. Exclusion criteria were incomplete data, irregular astigmatism and dystrophies of uncertain diagnosis. Preoperative diagnoses included recurrent corneal erosion syndrome without dystrophy and Cogan corneal dystrophies. The primary outcome measure was the change in spherical equivalent (SEQ) at M1 post PTK. The secondary outcome measure was the creation of a regression equation for predicting refractive outcomes after PTK, by analyzing the effect of ablation depth (AD) and optical zone (OZ) diameter. Results: Fifty-eight eyes of 54 patients were included. The mean OZ was 7.352 mm±0.622. The mean AD was 18.362μm±21.406. At M1 postoperatively, the mean SEQ was -2.485 D±2.628 and mean final SEQ was -1.052 D±1.260. Both OZ and AD were independent variables with significant effects on the final visual outcome. A regression equation for predicting refractive outcomes was established. No complications were observed. Conclusion: The Wavelight flying spot excimer laser system produces myopic outcomes following PTK. Both OZ and AD are significant variables. A regression equation was created and may aid in prediction of refractive outcomes following PTK.