-----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, EJSMQ8ds+QptfDtor292A/1Gr7SYyb0Beh77wnKGmLfDD5K1un60mRdZxpUdJzVh DT672bg+CrdYen95gTvHng== 0001104659-04-038698.txt : 20051117 0001104659-04-038698.hdr.sgml : 20051117 20041207171816 ACCESSION NUMBER: 0001104659-04-038698 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20041207 FILER: 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: CORRESP 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 CORRESP 1 filename1.htm

 

Nixon Peabody LLP

Attorneys at Law

Clinton Square

Rochester, New York 14604

 

                                                                                                                                December 7, 2004

 

U.S. Securities and Exchange Commission

Division of Corporation Finance

450 Fifth Street

Washington, D.C. 20549-0303

                Attn. Celeste M. Murphy

                Attorney Advisor

                Office of Mergers and Acquisitions

 

Re:                               Bausch & Lomb Incorporated

                                                Schedule TO-I/A, filed December 3, 2004, File No. 005-20467

                                                                (Schedule TO”)

                                                Registration Statement on Form S-4/A, filed December 3, 2004, File No.

                                                                333-120483 (“Form S-4”)

Ladies and Gentlemen:

 

                We are submitting this letter on behalf of our client Bausch & Lomb Incorporated with respect to the filings described above and in response to your letter of comments, dated December 7, 2004.  Thank you for your prompt review of the filings.  In response to your comment in your letter, we will file an Amendment No. 2 to Schedule TO which will incorporate by reference Bausch & Lomb’s Current Report on Form 8-K, dated December 7, 2004 which includes the information required by Item 1010(c)(2) and (3) of Regulation M-A.

 

                I have forwarded to your attention by facsimile a copy of this letter, the Form 8-K and Amendment No. 2 to Schedule TO.  Please call me with any questions or comments which you may have with respect to the foregoing.

 

                                                                                                Very truly yours,

 

                                                                                                /s/ Deborah McLean Quinn

                                                                                                Deborah McLean Quinn

 

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