SEC Comment Letter for BAUSCH & LOMB INC (CIK 0000010427) — Nov 1, 2005
BAUSCH & LOMB INC (CIK 0000010427)
Date: Nov. 1, 2005 · CIK: 0000010427 · Accession: 0000000000-05-055363
AI Filing Summary & Sentiment
File numbers found in text: 333-120483
Letter
December 7, 2004 VIA FACSIMILE (585) 263-1600 Deborah McLean Quinn Nixon Peabody LLP Clinton Square Suite 1300 Rochester, New York 14604 (585) 263-1307
Re: Bausch & Lomb Incorporated Schedule TO-I/A filed on December 6, 2004 File No. 005-20467 Registration Statement on Form S-4/A filed December 6, 2004 File No. 333-120483
Dear Ms. Quinn:
We have reviewed the above referenced filings and have the following comment. Please feel free to call me with any questions you may have.
Schedule TO- Item 10. Financial Statements 1. We note your amendment and response to prior comment one, but believe that you should include further information required by Item 1010(c) of Regulation M-A. Specifically, we note that you have not included the items listed in Items 1010(c)(2), (3), and (5). Please revise to include these specific items in the summary financial information in the prospectus filed in connection with this exchange offer.
Please direct any questions to me at (202) 942-2903.
Very truly
yours,
Celeste M.
Murphy
Attorney-Advisor Office of
Mergers and Acquisitions
Show Raw Text
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<TEXT>
December 7, 2004
VIA FACSIMILE (585) 263-1600
Deborah McLean Quinn
Nixon Peabody LLP
Clinton Square Suite 1300
Rochester, New York 14604
(585) 263-1307
Re: Bausch & Lomb Incorporated
Schedule TO-I/A filed on December 6, 2004
File No. 005-20467
Registration Statement on Form S-4/A filed December 6, 2004
File No. 333-120483
Dear Ms. Quinn:
We have reviewed the above referenced filings and have the
following comment. Please feel free to call me with any questions
you may have.
Schedule TO- Item 10. Financial Statements
1. We note your amendment and response to prior comment one, but
believe that you should include further information required by
Item
1010(c) of Regulation M-A. Specifically, we note that you have
not
included the items listed in Items 1010(c)(2), (3), and (5).
Please
revise to include these specific items in the summary financial
information in the prospectus filed in connection with this
exchange
offer.
Please direct any questions to me at (202) 942-2903.
Very truly
yours,
Celeste M.
Murphy
Attorney-Advisor Office of
Mergers and Acquisitions
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Deborah McLean Quinn, Esq.
November 24, 2004
Page 1
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-0303
DIVISION OF
CORPORATION FINANCE
</TEXT>
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