EXHIBIT 107
Calculation of Filing Fee Table
Form S-8
Registration Statement Under the Securities Act of 1933
(Form Type)
Bausch + Lomb Corporation
(Exact Name of Registrant as Specified in its Charter)
Table 1 - Newly Registered Securities
| Security Type | Security Class Title | Fee Calculation Rule | Amount to be Registered | Proposed Maximum Offering Price Per Share | Maximum Aggregate Offering Price | Fee Rate | Amount of Registration Fee |
| Equity | Common Shares, no par value (2) | Rule 457(c) and Rule 457(h) | 28,000,000(1) | $18(2) | $504,000,000(2) | 0.0000927 | $46,720.80(3) |
| Total Offering Amounts | $504,000,000(2) | $46,720.80(3) | |||||
| Total Fee Offsets | $- | ||||||
| Net Fee Due | $46,720.80(3) | ||||||
| (1) | This Registration Statement on Form S-8 covers common shares, no par value, of Bausch + Lomb Corporation (the “Registrant”) that are (i) authorized for issuance under the Bausch + Lomb Corporation 2022 Omnibus Incentive Plan (the “Omnibus Plan”) and (ii) pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the “Securities Act”), any additional Common Shares that may become issued under the Omnibus Plan by reason of any stock dividend, stock split or other similar transaction. |
| (2) | Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(c) and Rule 457(h) under the Securities Act. The Proposed Maximum Offering Price Per Share is based on the price per share of the Registrant’s proposed initial public offering. |
| (3) | Rounded up to the nearest penny. |