-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, JgmZHMMrYyFmb6zz/yc6ODlTpPM+ZsefLjRMAriqdQmWf0RxJjqe9L6A13tnQN/U UaTCRq2u32bhsnULAuiJsA== 0000000000-05-055363.txt : 20051117 0000000000-05-055363.hdr.sgml : 20051117 20051101113117 ACCESSION NUMBER: 0000000000-05-055363 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20051101 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: BAUSCH & LOMB INC CENTRAL INDEX KEY: 0000010427 STANDARD INDUSTRIAL CLASSIFICATION: OPHTHALMIC GOODS [3851] IRS NUMBER: 160345235 STATE OF INCORPORATION: NY FISCAL YEAR END: 1226 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: BAUSCH & LOMB INCORPORATED STREET 2: ONE BAUSCH & LOMB PLACE CITY: ROCHESTER STATE: NY ZIP: 14604-2701 BUSINESS PHONE: 5853386000 MAIL ADDRESS: STREET 1: ONE BAUSCH & LOMB PLACE STREET 2: P O BOX 54 CITY: ROCHESTER STATE: NY ZIP: 14604-2701 PUBLIC REFERENCE ACCESSION NUMBER: 0001047469-04-034270 LETTER 1 filename1.txt December 7, 2004 VIA FACSIMILE (585) 263-1600 Deborah McLean Quinn Nixon Peabody LLP Clinton Square Suite 1300 Rochester, New York 14604 (585) 263-1307 Re: Bausch & Lomb Incorporated Schedule TO-I/A filed on December 6, 2004 File No. 005-20467 Registration Statement on Form S-4/A filed December 6, 2004 File No. 333-120483 Dear Ms. Quinn: We have reviewed the above referenced filings and have the following comment. Please feel free to call me with any questions you may have. Schedule TO- Item 10. Financial Statements 1. We note your amendment and response to prior comment one, but believe that you should include further information required by Item 1010(c) of Regulation M-A. Specifically, we note that you have not included the items listed in Items 1010(c)(2), (3), and (5). Please revise to include these specific items in the summary financial information in the prospectus filed in connection with this exchange offer. Please direct any questions to me at (202) 942-2903. Very truly yours, Celeste M. Murphy Attorney-Advisor Office of Mergers and Acquisitions ?? ?? ?? ?? Deborah McLean Quinn, Esq. November 24, 2004 Page 1 UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-0303 DIVISION OF CORPORATION FINANCE -----END PRIVACY-ENHANCED MESSAGE-----