Exhibit 107

Calculation of Filing Fee Tables

S-1

(Form Type)

Bausch + Lomb Corporation

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered and Carry Forward Securities

Security Type

Security Class Title

Fee Calculation or Carry Forward Rule

Amount Registered

Proposed Maximum Offering Price Per Unit

Maximum Aggregate Offering Price(1) (2)

Fee Rate

Amount of Registration Fee

Carry Forward Form Type

Carry Forward File Number

Carry Forward Initial effective date

Filing Fee Previously Paid In Connection with Unsold Securities to be Carried Forward

Newly Registered Securities

Fees to Be Paid

Equity

Common shares

457 (a)

$866,000,000

$92.70 per $1,000,000

$

80,278.20

Fees Previously     Paid

Equity

Common shares

457 (o)

$100,000,000

$ 92.70 per $1,000,000

$

9,270

Carry Forward Securities

Carry Forward Securities

Total Offering Amounts

$

966,000,000

$

89,548.20

Total Fees Previously Paid

$

9,270

Total Fee Offsets

$

—

Net Fee Due

$

80,278.20

(1) Includes 5,250,000 shares which the underwriters have the option to purchase to cover over-allotments.

(2) Estimated solely for the purpose of computing the amount of the registration fee pursuant to Rule 457(a) under the Securities Act of 1933, as amended.

Table 2: Fee Offset Claims and Sources

N/A

Table 3: Combined Prospectuses

N/A