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United States securities and exchange commission logo





                             September 17, 2021

       Joseph C. Papa
       Chief Executive Officer
       Bausch + Lomb Corporation
       520 Applewood Crescent
       Vaughan, Ontario, Canada L4K 4B4

                                                        Re: Bausch + Lomb
Corporation
                                                            Amendment No. 2 to
Draft Registration Statement on Form S-1
                                                            September 3, 2021
                                                            CIK No. 0001860742

       Dear Mr. Papa:

             We have reviewed your amended draft registration statement and
have the following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by providing the requested
information and either submitting
       an amended draft registration statement or publicly filing your
registration statement on
       EDGAR. If you do not believe our comments apply to your facts and
circumstances or do not
       believe an amendment is appropriate, please tell us why in your
response.

             After reviewing the information you provide in response to these
comments and your
       amended draft registration statement or filed registration statement, we
may have additional
       comments.

       Amendment No. 2 to Draft Registration Statement on Form S-1

       Prospectus Summary
       Overview, page 1

   1.                                                   We note the disclosures
regarding the projected compound annual growth rate in the
                                                        global eye health
market and other market data that is attributed to Market Scope. Please
                                                        file the Securities Act
Rule 436 consent of Market Scope to being named in the
                                                        registration statement.
       The transfer of all assets, liabilities and contracts from BHC to us
contemplated by the
       Separation will not be complete upon the closing..., page 60

   2.                                                   We note your disclosure
that you expect that a number of the transactions required in the
 Joseph C. Papa
Bausch + Lomb Corporation
September 17, 2021
Page 2
      Separation will not be complete at the time of your offering. Please
clarify when you
      expect these transactions to be completed and revise this risk factor to
provide investors
      with adequate information to evaluate the magnitude of the risks
described throughout this
      risk factor.
       You may contact Sasha Parikh at 202-551-3627 or Kevin Kuhar at
202-551-3662 if you
have questions regarding comments on the financial statements and related
matters. Please
contact David Gessert at 202-551-2326 or Tim Buchmiller at 202-551-3635 with
any other
questions.



                                                          Sincerely,
FirstName LastNameJoseph C. Papa
                                                          Division of
Corporation Finance
Comapany NameBausch + Lomb Corporation
                                                          Office of Life
Sciences
September 17, 2021 Page 2
cc:       Michael Kaplan, Esq.
FirstName LastName
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