-----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,
 KZ2pzSYU2FzHjkgsDtc2dyr6DOoqwdDgcpAIgh6S36xs8/kaeneCvbNyoQRy8gI1
 C9ustAb7eRlg55lG0uBJ6w==

<SEC-DOCUMENT>0000000000-07-032900.txt : 20070824
<SEC-HEADER>0000000000-07-032900.hdr.sgml : 20070824
<ACCEPTANCE-DATETIME>20070706150535
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-07-032900
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20070706

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:		0000010427-07-000105
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>bl0610knfcletter.pdf
<DESCRIPTION>FY06 FORM 10-K NO FURTHER COMMENT LETTER
<TEXT>
<PDF>
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