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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)   10,000,000(1)   $19.47(2)   $194,650,000(2)   0.00011020   $21,450.43(3)
         
Total Offering Amounts     $194,650,000(2)     $21,450.43(3)
         
Total Fee Offsets         $—
         
Net Fee Due               $21,450.43(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, amended and restated effective as of April 24, 2023 (the “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 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 average of the high and low prices reported for a Common Share on the New York Stock Exchange on August 1, 2023.

(3)

Rounded up to the nearest penny.