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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>As filed with the Securities and Exchange Commission
on May 5, 2022</B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Registration No. 333-</B></P>

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<P STYLE="font: 14pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>UNITED STATES</B></P>

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<P STYLE="font: 14pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B></P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Washington, D.C. 20549</B></P>



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<P STYLE="font: 14pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>FORM S-8</B></P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>REGISTRATION STATEMENT UNDER</B></P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>THE SECURITIES ACT OF 1933</B></P>

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<P STYLE="font: 14pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Bausch + Lomb Corporation </B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Exact Name of Registrant as Specified in its Charter)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

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    <TD STYLE="width: 29%; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Canada</B></FONT></TD>
    <TD STYLE="width: 44%; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>3851</B></FONT></TD>
    <TD STYLE="width: 27%; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>98-1613662</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">(State or Other Jurisdiction of <BR>
Incorporation or Organization)</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">(Primary Standard Industrial Classification Code Number)</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">(I.R.S. Employer <BR>
Identification No.)</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD>
    <P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>520 Applewood Crescent</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in"></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Vaughan, Ontario</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Canada, L4K 4B4</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(905) 695-7700</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P></TD>
    <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">(Address of Principal Executive Offices)</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3">
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    <TD COLSPAN="3">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-size: 12pt"><B>Bausch +
    Lomb Corporation 2022 Omnibus Incentive Plan</B></FONT></P>

    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Full Title of the Plan)</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P></TD></TR>
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    <TD STYLE="width: 26%; font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 51%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Christina Ackermann<BR>
    Executive Vice President &amp; General Counsel and </B></P>

    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>President, Ophthalmic Pharmaceuticals</B></P>

    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Bausch + Lomb Corporation<BR>
    520 Applewood Crescent</B></P>

    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Vaughan, Ontario</B></P>

    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Canada, L4K 4B4</B></P>

    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>(905) 695-7700&nbsp;</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white">(Name, Address, Including
    Zip Code, and Telephone Number, Including Area Code, of Agent For Service)</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white">&nbsp;</P></TD>
    <TD STYLE="width: 23%; font-size: 10pt; text-align: center">&nbsp;</TD></TR>
  </TABLE>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Indicate by check mark whether the registrant is a large accelerated
filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of
&ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer, &rdquo; &ldquo;smaller reporting company&rdquo; and &ldquo;emerging growth
company&rdquo; in Rule 12b-2 of the Exchange Act. </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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    <TD STYLE="width: 67%; font-size: 10pt"><FONT STYLE="font-size: 10pt"><B>Large accelerated filer &#9744;</B></FONT></TD>
    <TD STYLE="width: 33%; font-size: 10pt"><FONT STYLE="font-size: 10pt"><B>Accelerated filer </B></FONT>&#9744;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt"><B>Non-accelerated filer </B></FONT>&#9746;<FONT STYLE="font-size: 10pt"><B>&nbsp;(Do not check if a smaller reporting company)</B></FONT></TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt"><B>Smaller reporting company </B></FONT>&#9744;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt"><B>Emerging Growth Company </B></FONT>&#9744;</TD></TR>
  </TABLE>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 10pt">If an emerging growth company, indicate
by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial
accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. </FONT>&#9744;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


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<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">EXPLANATORY NOTE</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">This Registration Statement on Form S-8 (this
&ldquo;Registration Statement&rdquo;) is being filed by Bausch + Lomb Corporation, a company incorporated under the Canada Business Corporations
Act (the &ldquo;Registrant&rdquo;), relating to (i) 28,000,000 common shares of the Registrant, no par value per share (&ldquo;Common
Shares&rdquo;), that are authorized for issuance under the Bausch + Lomb Corporation 2022 Omnibus Incentive Plan (the &ldquo;Omnibus Plan&rdquo;)
and (ii) pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the &ldquo;Securities Act&rdquo;), any additional Common
Shares that may become issuable under the Omnibus Plan by reason of any stock dividend, stock split or other similar transaction.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">PART I</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0.25in"><B>INFORMATION REQUIRED IN
THE SECTION 10(a) PROSPECTUS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">The information specified in Item 1 and Item 2
of Part I of Form S-8 is omitted from this Registration Statement in accordance with the provisions of Rule 428 under the Securities Act,
and the introductory note to Part I of the Form S-8 instructions. The documents containing the information specified in Part I of Form
S-8 will be delivered to the participants in the Omnibus Plan, as specified by Rule 428(b)(1) under the Securities Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">PART II<BR>
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">Item 3. Incorporation of Documents by Reference.</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">The following documents are incorporated herein
by reference:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">(a) </FONT>&nbsp;&nbsp;<FONT STYLE="font-size: 10pt">The
Registrant&rsquo;s prospectus, dated May 5, 2022, filed by the Registrant with the Securities and Exchange Commission (the &ldquo;Commission&rdquo;)
pursuant to Rule 424(b) under the Securities Act relating to the Registrant&rsquo;s registration statement on Form S-1 (Registration No.
333-262148), as originally filed by the Registrant with the Commission on January 13, 2022, and subsequently amended;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">(b) All reports filed pursuant to Section 13(a)
or 15(d) of the Securities Exchange Act of 1934, as amended (the &ldquo;Exchange Act&rdquo;) since the end of the fiscal year covered
by the Registrant&rsquo;s Registration Statement on Form S-1 referred to in clause (a) above; and</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">(c) The description of the Registrant&rsquo;s
share capital which is contained in the Registrant&rsquo;s Registration Statement on Form 8-A (Registration No. 001-41380), dated May 5, 2022,
including any amendments or supplements thereto.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-weight: normal">All documents filed by the Registrant
pursuant to Sections 13(a), 13(c), 14 or 15(d) of the Exchange Act, after the date of this Registration Statement and prior to the filing
of a post-effective amendment that indicates that all securities offered hereby have been sold or which deregisters all securities then
remaining unsold, are incorporated by reference in this Registration Statement and are a part hereof from the date of filing of such documents;
except as to any portion of any future annual or quarterly report to shareholders or document or current report furnished under current
Items 2.02 or 7.01 of Form 8-K that is not deemed filed under such provisions. Any statement contained in a document incorporated or deemed
to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration Statement to the
extent that a statement contained herein or in any other subsequently filed document which also is or is deemed to be incorporated by
reference herein modifies or supersedes such statement. Any statement so modified or superseded shall not be deemed, except as so modified
or superseded, to constitute a part of this Registration Statement.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">Item 4. Description of Securities.</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">Not applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>


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<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">Item 5. Interests of Named Experts and Counsel.</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">Not applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">Item 6. Indemnification of Directors and Officers.</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt; background-color: white">Under Section&nbsp;124
of the Canada Business Corporations Act (&ldquo;CBCA&rdquo;), the Registrant may indemnify a present or former director or officer of
the Registrant or another individual who acts or acted at the Registrant&rsquo;s request as a director or officer, or an individual acting
in a similar capacity, of another entity, against all costs, charges and expenses, including an amount paid to settle an action or satisfy
a judgment, reasonably incurred by the individual in respect of any civil, criminal, administrative, investigative or other proceeding
in which the individual is involved because of that association with the Registrant or other entity. The Registrant may not indemnify
an individual unless the individual (i)&nbsp;acted honestly and in good faith with a view to the best interests of the Registrant, or,
as the case may be, to the best interests of the other entity for which the individual acted as a director or officer or in a similar
capacity at our request, and (ii)&nbsp;in the case of a criminal or administrative action or proceeding that is enforced by a monetary
penalty, the individual had reasonable grounds for believing that the conduct was lawful. The aforementioned individuals are entitled
to the indemnification described above from the Registrant as a matter of right if they were not judged by the court or other competent
authority to have committed any fault or omitted to do anything that the individual ought to have done and if the individual fulfills
conditions (i)&nbsp;and (ii) above. The Registrant may advance moneys to a director, officer or other individual for the costs, charges
and expenses of a proceeding; however, the individual shall repay the moneys if the individual does not fulfill the conditions set out
in (i)&nbsp;and (ii) above. The indemnification or the advance of any moneys may be made in connection with a derivative action only with
court approval and only if the conditions in (i)&nbsp;and (ii) above are met. Under the CBCA, the Registrant may purchase and maintain
insurance for the benefit of any of the aforementioned individuals against any liability incurred by the individual in their capacity
as a director or officer of the Registrant, or in their capacity as a director or officer, or similar capacity, of another entity, if
the individual acted in such capacity at the Registrant&rsquo;s request.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt; background-color: white">The Registrant&rsquo;s
by-laws also provide that, subject to any restrictions in the CBCA, the Registrant may indemnify any person. The Registrant&rsquo;s by-laws
further provide that, subject to the limitations contained in the CBCA, the Registrant may purchase and maintain insurance for the benefit
of any person eligible for indemnification under the Articles. The Registrant maintains insurance for certain liabilities incurred by
its directors and officers in their capacity with the Registrant or its subsidiaries.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt; background-color: white">In addition, the Registrant
has entered, or will enter, into separate indemnity agreements with each of its directors and officers pursuant to which the Registrant
agrees to indemnify and hold harmless its directors and officers against any and all liability, loss, damage, cost or expense in accordance
with the terms and conditions of the CBCA and the Registrant&rsquo;s articles and by-laws.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt; background-color: white">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">Item 7. Exemption from Registration Claimed.</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">Not applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>


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<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">Item 8. Exhibits.</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="3" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 10%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; border-bottom: Black 0.5pt solid">Exhibit Number&nbsp;</P></TD>
    <TD STYLE="width: 90%; font-size: 11pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 11pt"><A HREF="https://www.sec.gov/Archives/edgar/data/0001860742/000119312522008667/d178785dex31.htm"><FONT STYLE="font-size: 10pt">4.1</FONT></A></TD>
    <TD STYLE="font-size: 11pt"><A HREF="https://www.sec.gov/Archives/edgar/data/0001860742/000119312522008667/d178785dex31.htm"><FONT STYLE="font-size: 10pt">Form of Articles of Bausch + Lomb Corporation (to be effective as of the closing of the Registrant's initial public offering) (incorporated herein by reference to Exhibit 3.1 of the Registrant&rsquo;s Registration Statement on Form S-1, as amended, filed on May 27, 2021 (Registration No. 333-262148)). </FONT></A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 11pt"><A HREF="https://www.sec.gov/Archives/edgar/data/0001860742/000119312522008667/d178785dex32.htm"><FONT STYLE="font-size: 10pt">4.2</FONT></A></TD>
    <TD STYLE="font-size: 11pt"><A HREF="https://www.sec.gov/Archives/edgar/data/0001860742/000119312522008667/d178785dex32.htm"><FONT STYLE="font-size: 10pt">Form of Articles of Bausch + Lomb Corporation (to be effective upon its continuance under the CBCA) (incorporated herein by reference to Exhibit 3.2 of the Registrant&rsquo;s Registration Statement on Form S-1, as amended, filed on May 27, 2021 (Registration No. 333-262148)). </FONT></A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 11pt"><A HREF="https://www.sec.gov/Archives/edgar/data/0001860742/000119312522008667/d178785dex33.htm"><FONT STYLE="font-size: 10pt">4.3</FONT></A></TD>
    <TD STYLE="font-size: 11pt"><A HREF="https://www.sec.gov/Archives/edgar/data/0001860742/000119312522008667/d178785dex33.htm"><FONT STYLE="font-size: 10pt">Form of By-laws of Bausch + Lomb Corporation (incorporated herein by reference to Exhibit 3.3 of the Registrant&rsquo;s Registration Statement on Form S-1, as amended, filed on May 27, 2021 (Registration No. 333-262148)).</FONT></A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 11pt"><FONT STYLE="font-size: 10pt"><A HREF="dp172625_ex0501.htm">5.1*</A></FONT></TD>
    <TD STYLE="font-size: 11pt"><FONT STYLE="font-size: 10pt"><A HREF="dp172625_ex0501.htm">Opinion of Osler, Hoskin &amp; Harcourt LLP</A></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 11pt"><FONT STYLE="font-size: 10pt"><A HREF="dp172625_ex2301.htm">23.1*</A></FONT></TD>
    <TD STYLE="font-size: 11pt"><FONT STYLE="font-size: 10pt"><A HREF="dp172625_ex2301.htm">Consent of PricewaterhouseCoopers LLP</A></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 11pt"><FONT STYLE="font-size: 10pt"><A HREF="dp172625_ex0501.htm">23.2*</A></FONT></TD>
    <TD STYLE="font-size: 11pt"><FONT STYLE="font-size: 10pt"><A HREF="dp172625_ex0501.htm">Consent of Osler, Hoskin &amp; Harcourt LLP (included in Exhibit 5.1)</A></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 11pt"><FONT STYLE="font-size: 10pt"><A HREF="#poa">24*</A></FONT></TD>
    <TD STYLE="font-size: 11pt"><FONT STYLE="font-size: 10pt"><A HREF="#poa">Powers of Attorney (included in signature pages hereof)</A></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 11pt"><FONT STYLE="font-size: 10pt"><A HREF="dp172625_ex99.htm">99*</A></FONT></TD>
    <TD STYLE="font-size: 11pt"><FONT STYLE="font-size: 10pt"><A HREF="dp172625_ex99.htm">Bausch + Lomb Corporation 2022 Omnibus Incentive Plan</A></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 11pt"><A HREF="dp172625_exfilingfees.htm"><FONT STYLE="font-size: 10pt">107*</FONT></A></TD>
    <TD STYLE="font-size: 11pt"><A HREF="dp172625_exfilingfees.htm"><FONT STYLE="font-size: 10pt">Filing Fee Table</FONT></A></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-weight: normal">___________</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-weight: normal">*&nbsp;&nbsp;Filed
herewith.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">Item 9. Undertakings.</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">(a)&nbsp;&nbsp;The
undersigned Registrant hereby undertakes:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0.25in">(1)&nbsp;&nbsp;To
file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0.25in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in">(i)</TD><TD>To include any prospectus required by Section 10(a)(3) of the Securities Act;</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in">(ii)</TD><TD>To reflect in the prospectus any facts or events arising after the effective date of this Registration Statement (or the most recent
post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth
in this Registration Statement; and</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in">(iii)</TD><TD>To include any material information with respect to the Plans not previously disclosed in this Registration Statement or any material
change to such information in this Registration Statement;</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><I>provided</I>, <I>however</I>, that paragraphs (a)(1)(i)
and (a)(1)(ii) do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained
in periodic reports filed with or furnished to the Commission by the Registrant pursuant to Section 13 or 15(d) of the Exchange Act that
are incorporated by reference in this Registration Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0.25in">(2)&nbsp;&nbsp;That,
for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new
registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to
be the initial bona fide offering thereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0.25in">(3)&nbsp;&nbsp;To
remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination
of the offering.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"></P>


<!-- Field: Page; Sequence: 4 -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->4<!-- Field: /Sequence -->&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">(b)&nbsp;&nbsp;The
undersigned Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the
Registrant&rsquo;s annual report pursuant to Section 13(a) or 15(d) of the Exchange Act (and, where applicable, each filing of an employee
benefit plan&rsquo;s annual report pursuant to Section 15(d) of the Exchange
Act) that is incorporated by reference in this Registration Statement shall be deemed to be a new registration statement relating to
the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering
thereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">(c)&nbsp;&nbsp;Insofar
as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of
the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the Commission
such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a
claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director,
officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by such director,
officer or controlling person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel
the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question of whether such indemnification
by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>


<!-- Field: Page; Sequence: 5 -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->5<!-- Field: /Sequence -->&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">SIGNATURES</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">Pursuant to the requirements of the Securities
Act of 1933, as amended, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for
filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized,
in the City of Bridgewater, State of New Jersey, on the 5<SUP>th</SUP> day of May, 2022.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD COLSPAN="3">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>BAUSCH + LOMB CORPORATION </B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD COLSPAN="3">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD COLSPAN="3">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt">By:</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font-size: 10pt">/s/ Joseph C. Papa</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 60%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 5%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 5%; font-size: 10pt">Name:</TD>
    <TD STYLE="font-size: 10pt">Joseph C. Papa</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt">Title:</TD>
    <TD STYLE="padding-left: 3.65pt; font-size: 10pt; text-indent: -3.65pt">Chief Executive Officer and Chairman</TD></TR>
  </TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0.25in"><B><A NAME="poa"></A>POWER OF ATTORNEY AND SIGNATURES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><FONT STYLE="text-transform: uppercase">Know all
persons by these presents</FONT>, that each person whose signature appears below constitutes and appoints Joseph C. Papa, Sam A. <FONT STYLE="background-color: white">Eldessouky&nbsp;and
</FONT>Christina Ackermann, and each or any one of them, as his or her true and lawful attorneys-in-fact and agents, upon the action of
such appointee, with full power of substitution and resubstitution, to do any and all acts and things and execute, in the name of the
undersigned, any and all instruments which each of said attorneys-in-fact and agents may deem necessary or advisable in order to enable
the Registrant to comply with the Securities Act, and any requirements of the Commission in respect thereof, in connection with the filing
with the Commission of this Registration Statement under the Securities Act, including specifically but without limitation, power and
authority to sign the name of the undersigned to such Registration Statement, and any amendments to such Registration Statement (including
post-effective amendments), and to file the same with all exhibits thereto and other documents in connection therewith, with the Commission,
to sign any and all applications, registration statements, notices or other documents necessary or advisable to comply with applicable
state securities laws, and to file the same, together with other documents in connection therewith with the appropriate state securities
authorities, granting unto each of said attorneys-in-fact and agents full power and authority to do and to perform each and every act
and thing requisite or necessary to be done in and about the premises, as fully and to all intents and purposes as the undersigned might
or could do in person, hereby ratifying and confirming all that each of said attorneys-in-fact, or their substitutes, and agents may lawfully
do or cause to be done by virtue hereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 20.15pt">Pursuant to the requirements of the Securities
Act of 1933, this Registration Statement has been signed by the following persons in the capacities and on the dates indicated:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 20.15pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 8pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; width: 37%">
    <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Signature</B></P>

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 1pt; margin-bottom: 1pt; width: 100%"><DIV STYLE="border-top: Black 1pt solid; font-size: 1pt">&nbsp;</DIV></DIV><!-- Field: /Rule-Page --></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; width: 43%">
    <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Title</B></P>

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 1pt; margin-bottom: 1pt; width: 100%"><DIV STYLE="border-top: Black 1pt solid; font-size: 1pt">&nbsp;</DIV></DIV><!-- Field: /Rule-Page --></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; width: 20%">
    <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Date</B></P>

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 1pt; margin-bottom: 1pt; width: 100%"><DIV STYLE="border-top: Black 1pt solid; font-size: 1pt">&nbsp;</DIV></DIV><!-- Field: /Rule-Page --></TD>
    </TR>
  <TR>
    <TD STYLE="font-size: 11pt">&nbsp;</TD>
    <TD STYLE="font-size: 11pt">&nbsp;</TD>
    <TD STYLE="font-size: 11pt">&nbsp;</TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: top">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">/s/ Joseph C. Papa</P>

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 1pt; margin-bottom: 1pt; width: 100%"><DIV STYLE="border-top: Black 1pt solid; font-size: 1pt">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Joseph C. Papa</P>
</TD>
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 12pt; text-align: center; text-indent: -12pt">Chief Executive Officer
    and Chairman</P>

    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 12pt; text-align: center; text-indent: -12pt">(principal executive
    officer)</P>
</TD>
    <TD STYLE="white-space: nowrap; font-size: 11pt; text-align: center"><FONT STYLE="font-size: 10pt">May 5, 2022</FONT></TD>
    </TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: top">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">/s/ Sam A. Eldessouky</P>

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 1pt; margin-bottom: 1pt; width: 100%"><DIV STYLE="border-top: Black 1pt solid; font-size: 1pt">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Sam A. Eldessouky</P>
</TD>
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt; text-align: center; text-indent: -12pt">Chief Financial
    Officer</P>

    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 12pt; text-align: center; text-indent: -12pt">(principal financial
    officer)</P>
</TD>
    <TD STYLE="white-space: nowrap; font-size: 11pt; text-align: center"><FONT STYLE="font-size: 10pt">May 5, 2022</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: top; font-size: 12pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-left: 13.5pt; font-size: 12pt; text-align: center; text-indent: -12pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; font-size: 11pt; text-align: center">&nbsp;</TD>
    </TR>
  <TR>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: top; font-size: 12pt; text-align: center"><FONT STYLE="font-size: 10pt">/s/ Frederick J. Munsch</FONT></TD>
    <TD STYLE="padding-left: 13.5pt; font-size: 12pt; text-align: center; text-indent: -12pt"><FONT STYLE="font-size: 10pt">Chief Accounting Officer</FONT></TD>
    <TD STYLE="white-space: nowrap; font-size: 11pt; text-align: center"><FONT STYLE="font-size: 10pt">May 5, 2022</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: top; font-size: 12pt; text-align: center"><FONT STYLE="font-size: 10pt">Frederick J. Munsch</FONT></TD>
    <TD STYLE="padding-left: 13.5pt; font-size: 12pt; text-align: center; text-indent: -12pt"><FONT STYLE="font-size: 10pt">(principal accounting officer)</FONT></TD>
    <TD STYLE="white-space: nowrap; font-size: 11pt; text-align: center">&nbsp;</TD>
    </TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 11pt">&nbsp;</TD>
    <TD STYLE="font-size: 11pt">&nbsp;</TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: top">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">/s/ Thomas W. Ross, Sr.</P>

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 1pt; margin-bottom: 1pt; width: 100%"><DIV STYLE="border-top: Black 1pt solid; font-size: 1pt">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Thomas W. Ross, Sr.</P>
</TD>
    <TD STYLE="padding-left: 12pt; font-size: 12pt; text-align: center; text-indent: -12pt"><FONT STYLE="font-size: 10pt">Lead Independent Director</FONT></TD>
    <TD STYLE="white-space: nowrap; font-size: 11pt; text-align: center"><FONT STYLE="font-size: 10pt">May 5, 2022</FONT></TD></TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 11pt">&nbsp;</TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: top">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">/s/ Nathalie Bernier</P>

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 1pt; margin-bottom: 1pt; width: 100%"><DIV STYLE="border-top: Black 1pt solid; font-size: 1pt">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Nathalie Bernier</P>
</TD>
    <TD STYLE="padding-left: 12pt; font-size: 12pt; text-align: center; text-indent: -12pt"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD STYLE="white-space: nowrap; font-size: 11pt; text-align: center"><FONT STYLE="font-size: 10pt">May 5, 2022</FONT></TD>
    </TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: top">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">/s/ Andrew C. von Eschenbach</P>

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 1pt; margin-bottom: 1pt; width: 100%"><DIV STYLE="border-top: Black 1pt solid; font-size: 1pt">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Andrew C. von Eschenbach</P>
</TD>
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 12pt; text-align: center; text-indent: -12pt">Director</P>
</TD>
    <TD STYLE="white-space: nowrap; font-size: 11pt; text-align: center"><FONT STYLE="font-size: 10pt">May 5, 2022</FONT></TD>
    </TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: top">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">/s/ Sarah B. Kavanagh</P>

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 1pt; margin-bottom: 1pt; width: 100%"><DIV STYLE="border-top: Black 1pt solid; font-size: 1pt">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Sarah B. Kavanagh</P>
</TD>
    <TD STYLE="padding-left: 12pt; font-size: 12pt; text-align: center; text-indent: -12pt"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD STYLE="white-space: nowrap; font-size: 11pt; text-align: center"><FONT STYLE="font-size: 10pt">May 5, 2022</FONT></TD>
    </TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: top">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">/s/ John A. Paulson</P>

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    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">John A. Paulson</P>
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    <TD STYLE="padding-left: 12pt; font-size: 12pt; text-align: center; text-indent: -12pt"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD STYLE="white-space: nowrap; font-size: 11pt; text-align: center"><FONT STYLE="font-size: 10pt">May 5, 2022</FONT></TD>
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  <TR>
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    <TD STYLE="font-size: 11pt">&nbsp;</TD>
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    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">/s/ Russel C. Robertson</P>

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    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Russel C. Robertson</P>
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    <TD STYLE="padding-left: 12pt; font-size: 12pt; text-align: center; text-indent: -12pt"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD STYLE="white-space: nowrap; font-size: 11pt; text-align: center"><FONT STYLE="font-size: 10pt">May 5, 2022</FONT></TD>
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    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">/s/ Richard U. De Schutter</P>

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    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Richard U. De Schutter</P>
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    <TD STYLE="padding-left: 12pt; font-size: 12pt; text-align: center; text-indent: -12pt"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD STYLE="white-space: nowrap; font-size: 11pt; text-align: center"><FONT STYLE="font-size: 10pt">May 5, 2022</FONT></TD>
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As filed with the Securities and Exchange Commission
on May 5, 2022
Registration No. 333-
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM S-8
REGISTRATION STATEMENT UNDER
THE SECURITIES ACT OF 1933
Bausch + Lomb Corporation
(Exact Name of Registrant as Specified in its Charter)
Canada
3851
98-1613662
(State or Other Jurisdiction of
Incorporation or Organization)
(Primary Standard Industrial Classification Code Number)
(I.R.S. Employer
Identification No.)
520 Applewood Crescent
Vaughan, Ontario
Canada, L4K 4B4
(905) 695-7700
(Address of Principal Executive Offices)
Bausch +
    Lomb Corporation 2022 Omnibus Incentive Plan
(Full Title of the Plan)
Christina Ackermann
Executive Vice President & General Counsel and
President, Ophthalmic Pharmaceuticals
Bausch + Lomb Corporation
520 Applewood Crescent
Vaughan, Ontario
Canada, L4K 4B4
(905) 695-7700
(Name, Address, Including
    Zip Code, and Telephone Number, Including Area Code, of Agent For Service)
Indicate by check mark whether the registrant is a large accelerated
filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of
"large accelerated filer," "accelerated filer, " "smaller reporting company" and "emerging growth
company" in Rule 12b-2 of the Exchange Act.
Large accelerated filer ☐
Accelerated filer
☐
Non-accelerated filer
☒
(Do not check if a smaller reporting company)
Smaller reporting company
☐
Emerging Growth Company
☐
If an emerging growth company, indicate
by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial
accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act.
☐
1
EXPLANATORY NOTE
This Registration Statement on Form S-8 (this
"Registration Statement") is being filed by Bausch + Lomb Corporation, a company incorporated under the Canada Business Corporations
Act (the "Registrant"), relating to (i) 28,000,000 common shares of the Registrant, no par value per share ("Common
Shares"), that are 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 issuable under the Omnibus Plan by reason of any stock dividend, stock split or other similar transaction.
PART I
INFORMATION REQUIRED IN
THE SECTION 10(a) PROSPECTUS
The information specified in Item 1 and Item 2
of Part I of Form S-8 is omitted from this Registration Statement in accordance with the provisions of Rule 428 under the Securities Act,
and the introductory note to Part I of the Form S-8 instructions. The documents containing the information specified in Part I of Form
S-8 will be delivered to the participants in the Omnibus Plan, as specified by Rule 428(b)(1) under the Securities Act.
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item 3. Incorporation of Documents by Reference.
The following documents are incorporated herein
by reference:
(a)
The
Registrant's prospectus, dated May 5, 2022, filed by the Registrant with the Securities and Exchange Commission (the "Commission")
pursuant to Rule 424(b) under the Securities Act relating to the Registrant's registration statement on Form S-1 (Registration No.
333-262148), as originally filed by the Registrant with the Commission on January 13, 2022, and subsequently amended;
(b) All reports filed pursuant to Section 13(a)
or 15(d) of the Securities Exchange Act of 1934, as amended (the "Exchange Act") since the end of the fiscal year covered
by the Registrant's Registration Statement on Form S-1 referred to in clause (a) above; and
(c) The description of the Registrant's
share capital which is contained in the Registrant's Registration Statement on Form 8-A (Registration No. 001-41380), dated May 5, 2022,
including any amendments or supplements thereto.
All documents filed by the Registrant
pursuant to Sections 13(a), 13(c), 14 or 15(d) of the Exchange Act, after the date of this Registration Statement and prior to the filing
of a post-effective amendment that indicates that all securities offered hereby have been sold or which deregisters all securities then
remaining unsold, are incorporated by reference in this Registration Statement and are a part hereof from the date of filing of such documents;
except as to any portion of any future annual or quarterly report to shareholders or document or current report furnished under current
Items 2.02 or 7.01 of Form 8-K that is not deemed filed under such provisions. Any statement contained in a document incorporated or deemed
to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration Statement to the
extent that a statement contained herein or in any other subsequently filed document which also is or is deemed to be incorporated by
reference herein modifies or supersedes such statement. Any statement so modified or superseded shall not be deemed, except as so modified
or superseded, to constitute a part of this Registration Statement.
Item 4. Description of Securities.
Not applicable.
2
Item 5. Interests of Named Experts and Counsel.
Not applicable.
Item 6. Indemnification of Directors and Officers.
Under Section 124
of the Canada Business Corporations Act ("CBCA"), the Registrant may indemnify a present or former director or officer of
the Registrant or another individual who acts or acted at the Registrant's request as a director or officer, or an individual acting
in a similar capacity, of another entity, against all costs, charges and expenses, including an amount paid to settle an action or satisfy
a judgment, reasonably incurred by the individual in respect of any civil, criminal, administrative, investigative or other proceeding
in which the individual is involved because of that association with the Registrant or other entity. The Registrant may not indemnify
an individual unless the individual (i) acted honestly and in good faith with a view to the best interests of the Registrant, or,
as the case may be, to the best interests of the other entity for which the individual acted as a director or officer or in a similar
capacity at our request, and (ii) in the case of a criminal or administrative action or proceeding that is enforced by a monetary
penalty, the individual had reasonable grounds for believing that the conduct was lawful. The aforementioned individuals are entitled
to the indemnification described above from the Registrant as a matter of right if they were not judged by the court or other competent
authority to have committed any fault or omitted to do anything that the individual ought to have done and if the individual fulfills
conditions (i) and (ii) above. The Registrant may advance moneys to a director, officer or other individual for the costs, charges
and expenses of a proceeding; however, the individual shall repay the moneys if the individual does not fulfill the conditions set out
in (i) and (ii) above. The indemnification or the advance of any moneys may be made in connection with a derivative action only with
court approval and only if the conditions in (i) and (ii) above are met. Under the CBCA, the Registrant may purchase and maintain
insurance for the benefit of any of the aforementioned individuals against any liability incurred by the individual in their capacity
as a director or officer of the Registrant, or in their capacity as a director or officer, or similar capacity, of another entity, if
the individual acted in such capacity at the Registrant's request.
The Registrant's
by-laws also provide that, subject to any restrictions in the CBCA, the Registrant may indemnify any person. The Registrant's by-laws
further provide that, subject to the limitations contained in the CBCA, the Registrant may purchase and maintain insurance for the benefit
of any person eligible for indemnification under the Articles. The Registrant maintains insurance for certain liabilities incurred by
its directors and officers in their capacity with the Registrant or its subsidiaries.
In addition, the Registrant
has entered, or will enter, into separate indemnity agreements with each of its directors and officers pursuant to which the Registrant
agrees to indemnify and hold harmless its directors and officers against any and all liability, loss, damage, cost or expense in accordance
with the terms and conditions of the CBCA and the Registrant's articles and by-laws.
Item 7. Exemption from Registration Claimed.
Not applicable.
3
Item 8. Exhibits.
Exhibit Number
4.1
Form of Articles of Bausch + Lomb Corporation (to be effective as of the closing of the Registrant's initial public offering) (incorporated herein by reference to Exhibit 3.1 of the Registrant's Registration Statement on Form S-1, as amended, filed on May 27, 2021 (Registration No. 333-262148)).
4.2
Form of Articles of Bausch + Lomb Corporation (to be effective upon its continuance under the CBCA) (incorporated herein by reference to Exhibit 3.2 of the Registrant's Registration Statement on Form S-1, as amended, filed on May 27, 2021 (Registration No. 333-262148)).
4.3
Form of By-laws of Bausch + Lomb Corporation (incorporated herein by reference to Exhibit 3.3 of the Registrant's Registration Statement on Form S-1, as amended, filed on May 27, 2021 (Registration No. 333-262148)).
5.1*
Opinion of Osler, Hoskin & Harcourt LLP
23.1*
Consent of PricewaterhouseCoopers LLP
23.2*
Consent of Osler, Hoskin & Harcourt LLP (included in Exhibit 5.1)
24*
Powers of Attorney (included in signature pages hereof)
99*
Bausch + Lomb Corporation 2022 Omnibus Incentive Plan
107*
Filing Fee Table
___________
*  Filed
herewith.
Item 9. Undertakings.
(a)  The
undersigned Registrant hereby undertakes:
(1)  To
file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:
(i)
To include any prospectus required by Section 10(a)(3) of the Securities Act;
(ii)
To reflect in the prospectus any facts or events arising after the effective date of this Registration Statement (or the most recent
post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth
in this Registration Statement; and
(iii)
To include any material information with respect to the Plans not previously disclosed in this Registration Statement or any material
change to such information in this Registration Statement;
provided
,
however
, that paragraphs (a)(1)(i)
and (a)(1)(ii) do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained
in periodic reports filed with or furnished to the Commission by the Registrant pursuant to Section 13 or 15(d) of the Exchange Act that
are incorporated by reference in this Registration Statement.
(2)  That,
for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new
registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to
be the initial bona fide offering thereof.
(3)  To
remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination
of the offering.
4
(b)  The
undersigned Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the
Registrant's annual report pursuant to Section 13(a) or 15(d) of the Exchange Act (and, where applicable, each filing of an employee
benefit plan's annual report pursuant to Section 15(d) of the Exchange
Act) that is incorporated by reference in this Registration Statement shall be deemed to be a new registration statement relating to
the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering
thereof.
(c)  Insofar
as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of
the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the Commission
such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a
claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director,
officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by such director,
officer or controlling person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel
the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question of whether such indemnification
by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.
5
SIGNATURES
Pursuant to the requirements of the Securities
Act of 1933, as amended, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for
filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized,
in the City of Bridgewater, State of New Jersey, on the 5
th
day of May, 2022.
BAUSCH + LOMB CORPORATION
By:
/s/ Joseph C. Papa
Name:
Joseph C. Papa
Title:
Chief Executive Officer and Chairman
POWER OF ATTORNEY AND SIGNATURES
Know all
persons by these presents
, that each person whose signature appears below constitutes and appoints Joseph C. Papa, Sam A.
Eldessouky and
Christina Ackermann, and each or any one of them, as his or her true and lawful attorneys-in-fact and agents, upon the action of
such appointee, with full power of substitution and resubstitution, to do any and all acts and things and execute, in the name of the
undersigned, any and all instruments which each of said attorneys-in-fact and agents may deem necessary or advisable in order to enable
the Registrant to comply with the Securities Act, and any requirements of the Commission in respect thereof, in connection with the filing
with the Commission of this Registration Statement under the Securities Act, including specifically but without limitation, power and
authority to sign the name of the undersigned to such Registration Statement, and any amendments to such Registration Statement (including
post-effective amendments), and to file the same with all exhibits thereto and other documents in connection therewith, with the Commission,
to sign any and all applications, registration statements, notices or other documents necessary or advisable to comply with applicable
state securities laws, and to file the same, together with other documents in connection therewith with the appropriate state securities
authorities, granting unto each of said attorneys-in-fact and agents full power and authority to do and to perform each and every act
and thing requisite or necessary to be done in and about the premises, as fully and to all intents and purposes as the undersigned might
or could do in person, hereby ratifying and confirming all that each of said attorneys-in-fact, or their substitutes, and agents may lawfully
do or cause to be done by virtue hereof.
Pursuant to the requirements of the Securities
Act of 1933, this Registration Statement has been signed by the following persons in the capacities and on the dates indicated:
Signature
Title
Date
/s/ Joseph C. Papa
Joseph C. Papa
Chief Executive Officer
    and Chairman
(principal executive
    officer)
May 5, 2022
/s/ Sam A. Eldessouky
Sam A. Eldessouky
Chief Financial
    Officer
(principal financial
    officer)
May 5, 2022
/s/ Frederick J. Munsch
Chief Accounting Officer
May 5, 2022
Frederick J. Munsch
(principal accounting officer)
/s/ Thomas W. Ross, Sr.
Thomas W. Ross, Sr.
Lead Independent Director
May 5, 2022
/s/ Nathalie Bernier
Nathalie Bernier
Director
May 5, 2022
/s/ Andrew C. von Eschenbach
Andrew C. von Eschenbach
Director
May 5, 2022
/s/ Sarah B. Kavanagh
Sarah B. Kavanagh
Director
May 5, 2022
/s/ John A. Paulson
John A. Paulson
Director
May 5, 2022
/s/ Russel C. Robertson
Russel C. Robertson
Director
May 5, 2022
/s/ Richard U. De Schutter
Richard U. De Schutter
Director
May 5, 2022
6