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SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
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FORM 8-K
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934
DATE OF REPORT (DATE OF EARLIEST EVENT REPORTED): APRIL 26, 1994
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BAUSCH & LOMB INCORPORATED
(Exact name of registrant as specified in its charter)
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NEW YORK 1-4105 16-0345235
(State or other
jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification No.)
ONE CHASE SQUARE, ROCHESTER, NEW YORK 14604
(Address of principal executive offices) (Zip Code)
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Registrant's telephone number, including area code: (716) 338-6000
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Exhibit Index begins on sequentially numbered page 4 of 5.
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ITEM 5. OTHER EVENTS
In conformity with the requirements of the Integrated Disclosure System,
Bausch & Lomb Incorporated ("Bausch & Lomb") has elected to file by this Report
on Form 8-K certain exhibits in connection with Bausch & Lomb's Registration
Statement on Form S-3, Registration No. 33-51117.
ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS
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EXHIBITS
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8 Opinion re tax matters
23 Consent of Sullivan & Cromwell (contained in Exhibit 8)
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SIGNATURE
Pursuant to the requirements of the Securities Exchange Act of 1934, the
Registrant has duly caused this report to be signed on its behalf by the
undersigned, hereunto duly authorized.
BAUSCH & LOMB INCORPORATED
(Registrant)
By: /s/ ALAN H. RESNICK
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Alan H. Resnick
Vice President and Treasurer
Date: April 26, 1994
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EXHIBIT INDEX
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EXHIBIT
NUMBER EXHIBIT LOCATION
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Exhibit 8 Opinion re tax matters Page 5
Exhibit 23 Consent of Sullivan & Cromwell (contained in Exhibit 8)
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[SULLIVAN & CROMWELL LETTERHEAD] EXHIBIT 8
April 26, 1994
BAUSCH & LOMB INCORPORATED,
One Chase Square,
Rochester, New York 14601-0054.
Re: Bausch & Lomb Incorporated
Medium-Term Notes, Series B
Ladies and Gentlemen:
We have acted as your special tax counsel in connection with the
registration under the Securities Act of 1933, as amended (the "Securities
Act"), of $300,000,000 of Medium-Term Notes, Series B (the "Debt Securities") of
Bausch & Lomb Incorporated. We hereby confirm to you our opinion set forth under
the caption "United States Taxation" in the Prospectus Supplement, dated April
26, 1994 (the "Prospectus Supplement") to the Prospectus dated April 25, 1994
(the "Prospectus") included as part of Registration Statement No. 33-51117 (the
"Registration Statement").
We hereby consent to the filing with the Securities and Exchange Commission
of this letter as an exhibit to the Registration Statement and to the reference
to us in the Prospectus Supplement under the caption "United States Taxation".
In giving such consent, we do not thereby admit that we are in the category of
persons whose consent is required under Section 7 of the Securities Act of 1933.
Very truly yours,
/s/SULLIVAN & CROMWELL
SULLIVAN & CROMWELL
