<SEC-DOCUMENT>0001104659-18-074786.txt : 20190419
<SEC-HEADER>0001104659-18-074786.hdr.sgml : 20190419
<ACCEPTANCE-DATETIME>20181227084109
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-18-074786
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20181227

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ALCON INC
		CENTRAL INDEX KEY:			0001167379
		STANDARD INDUSTRIAL CLASSIFICATION:	OPHTHALMIC GOODS [3851]
		IRS NUMBER:				980205094
		STATE OF INCORPORATION:			V8
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		6201 SOUTH FREEWAY
		CITY:			FORT WORTH
		STATE:			TX
		ZIP:			76134
		BUSINESS PHONE:		817 293 0450

	MAIL ADDRESS:	
		STREET 1:		CHEMIN DE BLANDONNET 8
		STREET 2:		1214 VERNIER
		CITY:			GENEVA
		STATE:			V8
		ZIP:			0000
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman"><img width="720" height="238" src="g395553bci001.jpg"></font></p>
<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p align="right" style="margin:0in 0in .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">December&nbsp;27, 2018</font></p>
<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><u><font size="2" face="Times New Roman" style="font-size:10.0pt;">Alcon Inc.<br> Form&nbsp;20-F<br> Filed November&nbsp;13, 2018<br> File No.&nbsp;001-31269</font></u></p>
<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Dear Ms.&nbsp;Percival:</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;text-indent:1.0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Alcon Inc. (the &#147;<u>Company</u>&#148;) has today submitted with the U.S. Securities and Exchange Commission (the &#147;<u>SEC</u>&#148;), via EDGAR, this letter and Amendment No.&nbsp;1 (&#147;<u>Amendment No.&nbsp;1</u>&#148;) to its draft Registration Statement on Form&nbsp;20-F submitted to the SEC on November&nbsp;13, 2018 (the &#147;<u>Registration Statement</u>&#148;).&#160; This letter and Amendment No.&nbsp;1 set forth the Company&#146;s responses to the comments of the staff of the SEC (the &#147;<u>Staff</u>&#148;) contained in your letter dated December&nbsp;10, 2018 (the &#147;<u>Comment Letter</u>&#148;), relating to the Registration Statement.&#160; Clean copies of Amendment No.&nbsp;1 and copies of Amendment No.&nbsp;1 that have been marked to show changes made to the Registration Statement (the &#147;<u>Marked Registration Statement</u>&#148;) are enclosed for your convenience along with copies of this letter.</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;text-indent:1.0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The numbered paragraphs and headings below correspond to those set forth in the Comment Letter.&#160; Each of the Staff&#146;s comments is set forth in bold, followed by the Company&#146;s response to each comment. Capitalized terms used in this letter but not defined herein have the meaning given to such terms in Amendment No.&nbsp;1. All references to page&nbsp;numbers in these responses are to pages&nbsp;of the Marked Registration Statement.</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
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<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;"><b><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Our Markets, page&nbsp;5</font></u></b></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="font-size:10.0pt;margin:0in 0in .0001pt .5in;text-indent:-.3in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">1.</font></b><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><b>Please identify the sources of your industry statistics and market data. To the extent any anticipated growth rates or market data that you discuss are based on internal projections, please revise to provide a description of how</b>  <b>these estimates were calculated. Your disclosure should describe any material assumptions used in such calculations.</b></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="font-size:10.0pt;margin:0in 0in .0001pt .5in;text-indent:49.7pt;"><b><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;font-weight:bold;">Response:&#160; </font></i></b>The Company has revised its disclosure on page&nbsp;2 to address the Staff&#146;s comment.</p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;"><b><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">The Vision Care Market, page&nbsp;7</font></u></b></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="font-size:10.0pt;margin:0in 0in .0001pt .5in;text-indent:-.3in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">2.</font></b><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><b>Please tell us whether the increased sales premium per patient mentioned in the first bullet point on page&nbsp;8 reflects any customary rebates or discounts as mentioned on page&nbsp;130.</b></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="font-size:10.0pt;margin:0in 0in .0001pt .5in;text-indent:49.7pt;"><b><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;font-weight:bold;">Response:&#160; </font></i></b>The Company has revised its disclosure on page&nbsp;9 to address the Staff&#146;s comment.</p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;"><b><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Outstanding Customer Relationships..., page&nbsp;13</font></u></b></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="font-size:10.0pt;margin:0in 0in .0001pt .5in;text-indent:-.3in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">3.</font></b><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><b>Please clarify the ratings you received in your commissioned surveys. In this regard, it is unclear the comparisons that were used and whether those comparisons were part of your commissioned studies or whether your studies were compared to your competitors&#146; commissioned studies.</b></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="font-size:10.0pt;margin:0in 0in .0001pt .5in;text-indent:49.7pt;"><b><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;font-weight:bold;">Response:&#160; </font></i></b>The Company has revised its disclosure on page&nbsp;14 to address the Staff&#146;s comment.</p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;"><b><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Reasons for the Separation and the Spin-off, page&nbsp;16</font></u></b></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="font-size:10.0pt;margin:0in 0in .0001pt .5in;text-indent:-.3in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">4.</font></b><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><b>Please disclose whether the board of directors considered alternatives to the spin-off transaction and, if so, why those alternatives were not pursued. Also, disclose why you decided to effect the spin-off at this time and the relevant factors you considered with regard to timing.</b></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="font-size:10.0pt;margin:0in 0in .0001pt .5in;text-indent:49.7pt;"><b><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;font-weight:bold;">Response:&#160; </font></i></b>The Company has revised its disclosure on pages&nbsp;16&#151;17 to address the Staff&#146;s comment.</p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="font-size:10.0pt;margin:0in 0in .0001pt .5in;text-indent:-.3in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">5.</font></b><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><b>Clarify what you mean by a &#147;more nimble medical device company.&#148;</b></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="font-size:10.0pt;margin:0in 0in .0001pt .5in;text-indent:49.7pt;"><b><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;font-weight:bold;">Response:&#160; </font></i></b>The Company has revised its disclosure on pages&nbsp;17 and 78 to address the Staff&#146;s comment.&#160; The Company further directs the Staff to the disclosure under the heading &#147;<i>Creation of a more nimble medical device company with ability to quickly focus on innovating products to meet the needs of the market</i>&#148; on page&nbsp;78, which describes in more detail that, among other things, the Company&#146;s flexibility to focus on the differing and more iterative product </p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p align="center" style="font-size:10.0pt;margin:0in 0in .0001pt;text-align:center;">2<a name="PB_2_084755_2347"></a></p>
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<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">research and development cycle and innovation goals of the medical device industry, as compared to the pharmaceutical industry, will allow the Company to better target its R&amp;D investments with the goal of maximizing their impact on its business.</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="font-size:10.0pt;margin:0in 0in .0001pt .5in;text-indent:-.3in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">6.</font></b><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><b>Balance your disclosure here to discuss with equal prominence the negative factors on page&nbsp;77.</b></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="font-size:10.0pt;margin:0in 0in .0001pt .5in;text-indent:49.7pt;"><b><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;font-weight:bold;">Response:&#160; </font></i></b>The Company has revised its disclosure on pages&nbsp;17&#151;18 to address the Staff&#146;s comment.</p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;"><b><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">What are the conditions to the spin-off?, page&nbsp;25</font></u></b></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="font-size:10.0pt;margin:0in 0in .0001pt .5in;text-indent:-.3in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">7.</font></b><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><b>We note your disclosure that certain conditions may be waived by Novartis. Please indicate the conditions that may be waived.</b></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="font-size:10.0pt;margin:0in 0in .0001pt .5in;text-indent:49.7pt;"><b><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;font-weight:bold;">Response:&#160; </font></i></b>The Company has revised its disclosure on pages&nbsp;26&#151;27 to address the Staff&#146;s comment.</p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;"><b><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Will Alcon incur any debt prior to or at the time of the spin-off?, page&nbsp;27</font></u></b></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="font-size:10.0pt;margin:0in 0in .0001pt .5in;text-indent:-.3in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">8.</font></b><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><b>We note your disclosure that you anticipate securing $3.5 billion in debt financing immediately prior to the spin-off. Please tell us the status of any negotiations for debt financing and whether the debt financing is a condition to the spin-off. Also, tell us whether you plan to file the debt financing agreement as an exhibit to the registration statement before effectiveness.</b></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="font-size:10.0pt;margin:0in 0in .0001pt .5in;text-indent:49.7pt;"><b><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;font-weight:bold;">Response:&#160; </font></i></b>Preliminary disclosure reflecting the Company&#146;s current expectations about the debt financing arrangements anticipated to be entered into prior to and in connection with the spin-off has been included on pages&nbsp;215&#151;216. The Company advises the Staff that negotiations with respect to the debt financing arrangements are ongoing and that the debt financing is not expected to be a condition to the spin-off. Information regarding any additional material terms of the debt financing arrangements and whether the definitive agreements relating thereto are expected to be filed as exhibits will be provided in a subsequent amendment to the Registration Statement.</p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;"><b><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Failure to comply with law..., page&nbsp;50</font></u></b></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="font-size:10.0pt;margin:0in 0in .0001pt .5in;text-indent:-.3in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">9.</font></b><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><b>Please provide more specificity regarding the subject of investigations mentioned in this risk factor. Also, quantify the portion of your business derived from your activities in the referenced geographical locations so that an investor will understand the extent of the risk discussed.</b></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="font-size:10.0pt;margin:0in 0in .0001pt .5in;text-indent:49.7pt;"><b><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;font-weight:bold;">Response:&#160; </font></i></b>The Company has revised its disclosure on pages&nbsp;51&#151;52 to address the Staff&#146;s comment.&#160; As explained in the revised disclosure, the investigation relates to the Company&#146;s accounting, internal controls, and business practices in Asia and Russia, including recognition of revenue for surgical </p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p align="center" style="font-size:10.0pt;margin:0in 0in .0001pt;text-align:center;">3<a name="PB_3_084933_7056"></a></p>
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<p style="font-size:10.0pt;margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">equipment and related products and services, as well as relationships with third-party distributors, both before and after the Company became part of the Novartis Group. </font>However, the Company respectfully advises the Staff that the investigations remain ongoing and no legal proceedings relating thereto have been instituted against the Company or its employees as of the date of Amendment No. 1, and therefore the focus of the DoJ and SEC&#146;s investigations could change over time.&#160; Furthermore, with respect to the ongoing investigations by the DoJ and the SEC relating to certain business practices in Asia and Russia and related accounting treatment and internal controls, the Company advises the Staff that Novartis will indemnify the Company in respect of defined direct monetary liabilities relating to the current scope of such investigation, as disclosed on pages&nbsp;208 and F-45&#151;46, which mitigates the extent of the risk to the Company of these matters.</p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;"><b><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Our voluntary market withdrawal..., page&nbsp;52</font></u></b></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="font-size:10.0pt;margin:0in 0in .0001pt .5in;text-indent:-.3in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">10.</font></b><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><b>Clarify (1)&nbsp;the reason for the voluntary withdrawal and (2)&nbsp;the types of claims and other actions you may be subject to in connection with the withdrawal.</b></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="font-size:10.0pt;margin:0in 0in .0001pt .5in;text-indent:49.7pt;"><b><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;font-weight:bold;">Response:&#160; </font></i></b>The Company has revised its disclosure on page&nbsp;53 to address the Staff&#146;s comment. The Company respectfully advises the Staff that it is currently not subject to any actual or threatened proceedings in connection with the withdrawal.</p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;"><b><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Reasons for the Spin-off, page&nbsp;76</font></u></b></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="font-size:10.0pt;margin:0in 0in .0001pt .5in;text-indent:-.3in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">11.</font></b><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><b>Tell us whether the board considered lost synergies or a less diversified business as negative factors in effectuating the spin-off.</b></p>
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<p style="font-size:10.0pt;margin:0in 0in .0001pt .5in;text-indent:49.7pt;"><b><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;font-weight:bold;">Response:&#160; </font></i></b>The Company has revised its disclosure on pages&nbsp;78&#151;79 to address the Staff&#146;s comment.&#160; The Company further respectfully advises the Staff that while a less diversified Alcon business was considered as a potential negative factor for the spin-off as disclosed in item (iv)&nbsp;under the heading &#147;<i>Inability to realize anticipated benefits of the separation and the spin-off</i>&#148;, the benefits associated with the spin-off in allowing Novartis to more effectively pursue its distinct operating priorities and strategies as a pharmaceutical-focused company outweighed any negative considerations of a less diversified Novartis business following the completion of the spin-off.</p>
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<p style="margin:0in 0in .0001pt;"><b><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Opportunity and Risk Summary, page&nbsp;128</font></u></b></p>
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<p style="font-size:10.0pt;margin:0in 0in .0001pt .5in;text-indent:-.3in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">12.</font></b><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><b>Discuss the challenges that led to the turnaround plan you disclose in this section. Add appropriate risk factor disclosure to discuss any material risks to your business relating to those challenges.</b></p>
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<p style="font-size:10.0pt;margin:0in 0in .0001pt .5in;text-indent:49.7pt;"><b><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;font-weight:bold;">Response:&#160; </font></i></b>The Company has revised its disclosure on page&nbsp;129 to address the Staff&#146;s comment. The Company further respectfully directs the Staff </p>
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<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">to the risk factor disclosure under the heading &#147;<b>Risks Related to Our Business Generally</b>&#148;, including the following risk factors which describe in more detail certain material risks to the Company&#146;s business, including those relating to the challenges that led to the implementation of the turnaround plan:</font></p>
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<p style="font-size:10.0pt;margin:0in 0in .0001pt 76.5pt;text-indent:-22.5pt;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>&#147;<i>Our financial performance depends on the commercial success of our products and our ability to maintain our position in the markets in which we compete and to build and expand our markets</i>.&#148; Page&nbsp;38.</p>
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<p style="font-size:10.0pt;margin:0in 0in .0001pt 76.5pt;text-indent:-22.5pt;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>&#147;<i>The eye care devices market is highly competitive and if we fail to keep pace with advances in our industry, we may be unable to maintain our position in the markets in which we compete</i>.&#148; Pages&nbsp;39&#151;40.</p>
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<p style="font-size:10.0pt;margin:0in 0in .0001pt 76.5pt;text-indent:-22.5pt;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>&#147;<i>Our research and development efforts may not succeed in bringing new products to market, or may fail to do so in a cost-efficient manner, or in a manner sufficient to grow our business, replace lost revenue and income or take advantage of new technologies</i>.&#148; Pages&nbsp;40&#151;41.</p>
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<p style="font-size:10.0pt;margin:0in 0in .0001pt 76.5pt;text-indent:-22.5pt;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>&#147;<i>If we fail to maintain our relationships with, and provide appropriate training in our products to, healthcare providers, including ophthalmologists, optometrists, opticians, hospitals, ambulatory surgical centers and group purchasing organizations, customers may not buy our surgical and vision care products and our sales and profitability may decline</i>.&#148; Pages&nbsp;45&#151;46.</p>
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<p style="font-size:10.0pt;margin:0in 0in .0001pt 76.5pt;text-indent:-22.5pt;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>&#147;<i>Changes in inventory levels or fluctuations in buying patterns by our large distributor and retail customers may adversely affect our sales and earnings and add to sales variability from quarter to quarter</i>.&#148; Pages&nbsp;46&#151;47.</p>
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<p style="font-size:10.0pt;margin:0in 0in .0001pt 76.5pt;text-indent:-22.5pt;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>&#147;<i>We may experience difficulties implementing our new enterprise resource planning system</i>.&#148; Page&nbsp;54.</p>
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<p style="margin:0in 0in .0001pt;"><b><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Item 5. Operating and Financial Review and Prospects<br> Results of Operations<br> Nine Months ended September&nbsp;30, 2018 compared to the nine months ended September&nbsp;30, 2017, page&nbsp;132</font></u></b></p>
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<p style="font-size:10.0pt;margin:0in 0in .0001pt .5in;text-indent:-.3in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">13.</font></b><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><b>We reference your disclosure that the increase in surgical sales was due to double-digit growth of AT-IOLs as well as continued growth in consumables and equipment. Please revise your disclosure to discuss the underlying reasons for the double-digit growth in AT-IOL and the growth in equipment service revenues and sales of vitreoretinal equipment. For example, disclose if the increase was driven by new product offerings, demand or pricing changes. Refer to Item 5.A.1 of Form&nbsp;20-F and Section&nbsp;III.D of SEC Release No.&nbsp;33-6835.</b></p>
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<p style="font-size:10.0pt;margin:0in 0in .0001pt .5in;text-indent:49.7pt;"><b><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;font-weight:bold;">Response:&#160; </font></i></b>The Company has revised its disclosure on page&nbsp;134 to address the Staff&#146;s comment.</p>
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<p style="margin:0in 0in .0001pt;"><b><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">2016 compared to 2015, Net Sales by segment, page&nbsp;145</font></u></b></p>
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<p style="font-size:10.0pt;margin:0in 0in .0001pt .5in;text-indent:-.3in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">14.</font></b><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><b>We note the reference to &#147;equipment lifecycle&#148; in both the cataract and refractive markets in your discussion of surgical sales for the year ended December&nbsp;31, 2016. Please revise to explain the equipment lifecycle and how it impacts your surgical equipment revenue.</b></p>
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<p style="font-size:10.0pt;margin:0in 0in .0001pt .5in;text-indent:49.7pt;"><b><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;font-weight:bold;">Response:&#160; </font></i></b>The Company has revised its disclosure on page&nbsp;146 to address the Staff&#146;s comment.</p>
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<p style="margin:0in 0in .0001pt;"><b><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Combined Financial Statements<br> Note 22. Transactions with related parties, page&nbsp;F-62</font></u></b></p>
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<p style="font-size:10.0pt;margin:0in 0in .0001pt .5in;text-indent:-.3in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">15.</font></b><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><b>We reference page&nbsp;116 which states that you will create your own financial, administrative, corporate governance and listed company compliance and other support systems or contract with third parties for support functions that were previously provided by Novartis. Please tell us how you considered Question 2 of SAB Topic 1:B related to disclosure of an estimate of the expenses that would have been incurred on a standalone basis for each year in which an income statement is required.</b></p>
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<p style="font-size:10.0pt;margin:0in 0in .0001pt .5in;text-indent:49.7pt;"><b><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;font-weight:bold;">Response:&#160; </font></i></b>The Company has revised its disclosure on pages&nbsp;68&#151;69 and 117 to address the Staff&#146;s comment. The Company advises the staff that Question 2 of SAB Topic 1:B was considered relative to disclosure of an estimate of the expenses that would have been incurred on a standalone basis for each of the years 2015, 2016 and 2017. The Novartis Business Services Charges, Corporate Overhead and Other Allocations from Novartis include the best estimate of all historical costs related to the Company.&#160; The Company further advises that it analyzed the nature of the underlying costs and does not believe costs on a standalone basis would have produced materially different results.</p>
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<p style="margin:0in 0in .0001pt;"><b><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Condensed Combined Interim Financial Statements<br> Note 3. Selected critical accounting policies, Revenue recognition, page&nbsp;F-86</font></u></b></p>
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<p style="font-size:10.0pt;margin:0in 0in .0001pt .5in;text-indent:-.3in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">16.</font></b><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><b>We note from page&nbsp;91 that your surgical market includes sales of implantables, consumables and surgical equipment including associated technical, clinical and service support and training. On page&nbsp;F-17 you disclose that surgical equipment may be sold together with other products and services under a single contract. To help us better understand your accounting, please address the following:</b></p>
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<p style="font-size:10.0pt;margin:0in 0in .0001pt 1.0in;text-indent:-.25in;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><b>Describe to us the different types of sales arrangements you have with your customers, identify the products and services included in each type of arrangement, and tell us the circumstances under which the items noted above are sold as part of a bundled sales arrangement.</b></p>
<p style="font-size:10.0pt;margin:0in 0in .0001pt 1.0in;text-indent:-.25in;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><b>Identify for us your separate performance obligations under the contracts that govern your arrangements and explain the related accounting treatment.</b></p>
<p style="font-size:10.0pt;margin:0in 0in .0001pt 1.0in;text-indent:-.25in;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><b>Tell us if you loan or otherwise provide surgical equipment at reduced or no cost in any of these arrangements with the obligation to purchase consumables. If so, please describe any minimum purchase requirements and how you account for the sales arrangements.</b></p>
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<p style="font-size:10.0pt;margin:0in 0in .0001pt 40.3pt;text-indent:45.35pt;"><b><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;font-weight:bold;">Response:</font></i></b>&#160; The Company advises the Staff that contractual promises included in its surgical equipment sales arrangements vary from contract to contract.&#160; Such surgical equipment sales arrangements may be structured as a cash sale, installment sale, or lease, as described in the Company&#146;s response to Comment 17 below.&#160; Although certain of the Company&#146;s surgical equipment sales arrangements include usage-based payment terms, the customer is under no obligation to purchase consumable products or implantables and may instead elect to make direct cash payments.&#160; In addition, surgical sales may include technical service contracts or other products such as consumable and implantable products associated with surgical procedures.&#160; In certain circumstances, the Company provides loaner equipment to its customers, places demonstration units for a limited period of time with customers or potential customers that are evaluating our technology, or supplies equipment in response to tenders for other products where the tender specifications require the provision of equipment.&#160; Below is a summary of common contractual promises included in the Company&#146;s surgical equipment sales arrangements, including corresponding identification of performance obligations and revenue recognition.</p>
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<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;font-weight:bold;">Common&nbsp;Contractual<br>   Promises</font></b></p>    </td>
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<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;font-weight:bold;">Determination&nbsp;of<br>   Performance&nbsp;Obligations</font></b></p>    </td>
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<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;font-weight:bold;">Revenue&nbsp;Recognition</font></b></p>    </td>   </tr>
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<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Surgical equipment delivery and installation</font></p>    </td>
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<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Equipment and the associated full installation   service (including delivery, physical installation, and any required training   including clinical training) are considered a single performance obligation,   as the components of the installation are not separable from the promise to   provide the equipment itself.</font></p>    </td>
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<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The timing and amount of revenue recognition for   equipment is dependent upon the type of arrangement (e.g., sale or lease), as   described in the Company&#146;s response to Comment 17 below. Control is   considered to transfer to the customer upon completion of the full   installation service (including delivery, physical installation, and any required   training including clinical training).</font></p>    </td>   </tr>
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<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Post-installation service support (e.g., Technical   Service contracts) is offered and priced separately and is a separate   performance obligation<i>.</i></font></p>    </td>
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<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Technical Service revenue for service contracts is   recognized on a straight-line basis over the service period. If a customer   does not execute a technical service contract, the Company recognizes revenue   for individual billable service calls at a point in time when the service is   provided.</font></p>    </td>   </tr>
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<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Consumables</font></p>    </td>
<td width="2%" valign="top" bgcolor="#CCEEFF" style="background:#CCEEFF;padding:0in 0in 0in 0in;width:2.0%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>    </td>
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<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Consumables represent a distinct promise forming a   single performance obligation.</font></p>    </td>
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<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>    </td>
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<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Revenue is recognized at a point in time when   control is transferred to the customer, substantially all upon shipment to or   receipt of the products by the customer.</font></p>    </td>   </tr>
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<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Implantables</font></p>    </td>
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<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>    </td>
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<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Implantables represent a distinct promise forming a   single performance obligation.</font></p>    </td>
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<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>    </td>
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<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Revenue is recognized at a point in time when   control is transferred to the customer, substantially all upon shipment to or   receipt of the products by the customer.</font></p>    </td>   </tr>  </table>
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<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p align="center" style="font-size:10.0pt;margin:0in 0in .0001pt;text-align:center;">8<a name="PB_8_085414_7748"></a></p>
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<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="font-size:10.0pt;margin:0in 0in .0001pt .5in;text-indent:-.3in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">17.</font></b><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><b>We note from page&nbsp;F-17 that you recognize revenue from surgical equipment through cash and installment sales as well as under finance and operating lease arrangements. Please address the following:</b></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="font-size:10.0pt;margin:0in 0in .0001pt 1.0in;text-indent:-.25in;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><b>Describe to us the different payment and financing terms you offer in your sales arrangements for surgical equipment and explain how they result in revenue from the arrangement being recognized as a cash sale, installment sale, finance lease, or operating lease.</b></p>
<p style="font-size:10.0pt;margin:0in 0in .0001pt 1.0in;text-indent:-.25in;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><b>Tell us how you account for each of the four types of arrangements.</b></p>
<p style="font-size:10.0pt;margin:0in 0in .0001pt 1.0in;text-indent:-.25in;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><b>Quantify for us the revenue recognized under financing and operating lease arrangements for the periods presented in the combined financial statements.</b></p>
<p style="font-size:10.0pt;margin:0in 0in .0001pt 1.0in;text-indent:-.25in;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><b>Tell us how you considered the disclosures required by paragraph 56 of IAS 17 related to operating leases.</b></p>
<p style="font-size:10.0pt;margin:0in 0in .0001pt 1.0in;text-indent:-.25in;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><b>Explain to us how you considered the disclosure requirements of paragraph 16(A)(l)&nbsp;of IAS 34 and paragraphs 114&#151;115 of IFRS 15 as it relates to the separate presentation of revenue from goods or services transferred to customers at a point in time and revenue from goods or services transferred over time.</b></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="font-size:10.0pt;margin:0in 0in .0001pt .5in;text-indent:49.5pt;"><b><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;font-weight:bold;">Response:&#160; </font></i></b>The Company advises the Staff that its surgical equipment arrangements with customers may be structured as an outright cash sale, an installment sale, or lease.&#160; Below is a summary of each type of arrangement and the corresponding accounting treatment.</p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="font-size:10.0pt;margin:0in 0in .0001pt 1.0in;text-indent:-.25in;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>An equipment arrangement is considered an outright cash sale if the customer pays the full purchase price up front and receives title to the equipment.&#160; Revenue is recognized at a point in time when control is transferred to the customer.</p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="font-size:10.0pt;margin:0in 0in .0001pt 1.0in;text-indent:-.25in;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>An equipment arrangement is considered an installment sale if the customer elects to pay for the equipment in installment payments (either fixed or usage-based) in exchange for title to the equipment.&#160; Revenue for the equipment is recognized at a point in time when control is transferred to the customer and any interest is recognized as Other Income over time.</p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="font-size:10.0pt;margin:0in 0in .0001pt 1.0in;text-indent:-.25in;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>An equipment arrangement is considered a lease if the customer elects to pay rental fees (either fixed or usage-based) in exchange for use of the equipment.&#160; Each lease agreement is assessed under IAS 17 to determine whether it should be classified as a finance lease or an operating lease for accounting purposes.&#160; For finance leases, Revenue for the equipment is recognized at a point in time when control is transferred to the customer and any interest is recognized as Other Income over time.&#160; For operating leases, Revenue is recognized over the duration of the rental period.&#160; Finance leases and operating leases each represent less than 1% of total sales to third parties.</p>
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<p align="center" style="font-size:10.0pt;margin:0in 0in .0001pt;text-align:center;">9<a name="PB_9_085439_141"></a></p>
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<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt .5in;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The Company advises the Staff that paragraph 56 of IAS 17 was considered relative to disclosure of operating lease arrangements.&#160; The Company concluded that disclosure of future minimum lease payments for non-cancellable operating leases under paragraph 56(a)&nbsp;was not required because substantially all of its operating leases are cancellable.&#160; In addition, as noted above, the Company&#146;s operating leases represent less than 1% of total sales to third parties. The Company determined paragraph 56(b)&#146;s requirement to disclose total contingent rents was not applicable based on the terms of the Company&#146;s lease arrangements.&#160; The Company included a general description of its lease arrangements in the disclosure on page&nbsp;F-17 to comply with paragraph 56(c).</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt .5in;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Paragraph 16(A)(l)&nbsp;of IAS 34 and paragraphs 114&#151;115 of IFRS 15 were considered relative to the separate presentation of revenue from goods or services transferred to customers at a point in time and revenue from goods or services transferred over time.&#160; The disaggregated revenues presented on pages&nbsp;F-26 and F-94 are consistent with information that the Company&#146;s chief operating decision maker regularly reviews in evaluating the financial performance of the Company&#146;s operating segments, as well as the Company&#146;s disclosures presented outside of the financial statements.</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt .5in;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Equipment/Other Revenue includes Equipment revenue for cash sales, installment sales, and lease transactions while Other revenue is primarily attributable to technical service.&#160; Technical service revenue represents approximately 2% of total third party sales and was not considered significant enough for separate disclosure.&#160; The Company has revised its disclosure on page&nbsp;F-86 to address the Staff&#146;s comment and clarify that substantially all of its revenues are recognized at a point in time.</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">*&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; *&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; *</font></p>
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<p align="center" style="font-size:10.0pt;margin:0in 0in .0001pt;text-align:center;">10<a name="PB_10_085447_7608"></a></p>
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<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;text-indent:1.0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">On behalf of the Company, please allow us to express our appreciation of your attention to this matter.&#160; Should you have any questions or comments with respect to this response letter, please contact D. Scott Bennett at 212-474-1132.</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
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<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Sincerely,</font></p>    </td>   </tr>
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<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>    </td>
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<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>    </td>   </tr>
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<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>    </td>
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<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>    </td>   </tr>
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<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>    </td>
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<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">D. Scott Bennett</font></p>    </td>   </tr>  </table>
<p style="margin:0in 0in .0001pt;text-align:justify;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;text-align:justify;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Heather Percival</font></p>
<p style="margin:0in 0in .0001pt 16.55pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Division of Corporation Finance</font></p>
<p style="margin:0in 0in .0001pt 33.1pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Office of Electronics and Machinery</font></p>
<p style="margin:0in 0in .0001pt 48.95pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Securities and Exchange Commission</font></p>
<p style="margin:0in 0in .0001pt 63.35pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">100 F Street, NE</font></p>
<p style="margin:0in 0in .0001pt 1.1in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Washington, D.C. 20549-0001</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt 27.35pt;text-indent:-27.35pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">VIA EDGAR AND OVERNIGHT DELIVERY</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt 27.35pt;text-indent:-27.35pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Copy to:</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Mr.&nbsp;Royce Bedward</font></p>
<p style="margin:0in 0in .0001pt 16.55pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">General Counsel</font></p>
<p style="margin:0in 0in .0001pt 33.1pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Alcon Inc.</font></p>
<p style="margin:0in 0in .0001pt 48.95pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Chemin de Blandonnet 8</font></p>
<p style="margin:0in 0in .0001pt 63.35pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">1714 Vernier, Geneva, Switzerland</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt 27.35pt;text-indent:-27.35pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">VIA E-MAIL</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p align="center" style="font-size:10.0pt;margin:0in 0in .0001pt;text-align:center;">11<a name="PB_11_085525_8146"></a></p>
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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
