| Security Type | Security Class Title | Fee Calculation or Carry Forward Rule | Amount Registered | Proposed Maximum Offering Price Per Unit | Maximum Aggregate Offering Price | 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 | |||||||||||||
| | 1 | | | | | ||||||||
| | 1 | | | | | ||||||||
| | 1 | | | | | ||||||||
| | 1 | | | | | ||||||||
| | 2 | | | | | ||||||||
| | 1 | | | | | ||||||||
| | 3 | | | | | ||||||||
| Fees Previously Paid | |||||||||||||
| Carry Forward Securities | |||||||||||||
| Carry Forward Securities | |||||||||||||
| Total Offering Amounts | $ | $ | |||||||||||
| Total Fees Previously Paid | $ | ||||||||||||
| Total Fee Offsets | $ | ||||||||||||
| Net Fee Due | $ | ||||||||||||
| (1) | (a) In accordance with Rules 456(b) and 457(r)
under the Securities Act of 1933, as amended, Bristol-Myers Squibb Company and BMS
Ireland Capital Funding
Designated Activity Company (the ''Registrants'') are deferring payment of all
of the registration fee. Registration fees will be paid subsequently on a ''pay
as you go'' basis. The Registrants will calculate the registration fee
applicable to an offer of securities pursuant to this Registration Statement
based on the fee payment rate in effect on the date of such fee payment. (b) An indeterminate aggregate initial offering price and number or amount of the securities of each identified class is being registered as may from time to time be issued at indeterminate prices, including securities that may be issued upon exercise, conversion, settlement or exchange of, any securities offered hereunder. (c) The amount registered, proposed maximum offering price per unit and the maximum aggregate offering price are not specified as to each class of securities to be registered, pursuant to General Instruction II.E. of Form S-3. (d) The amount registered, proposed maximum offering price per unit and the maximum aggregate offering price are exclusive of accrued interest and accumulated dividends, if any. |
| (2) | See note 1. Warrants to purchase the above-referenced securities may be offered and sold separately or together with other securities. |
| (3) | See note 1. Bristol-Myers Squibb Company may fully and unconditionally guarantee any series of Debt Securities issued by BMS Ireland Capital Funding Designated Activity Company under this registration statement. No separate consideration will be received for any guarantee of debt securities. Pursuant to Rule 457(n) under the Securities Act of 1933, as amended, no separate registration fee will be paid in respect of such guarantees. |