Bausch Health Companies (BHC) 8-K Changes in Registrant's Certifying Accountant

Exhibit 16.1

Ernst & Young LLP
Chartered Accountants
Ernst & Young Tower
222 Bay Street, P.O. Box 251
Toronto, Ontario M5K 1J7

Tel: 416 864 1234
Fax: 416 864 1174
ey.com/ca

November 26, 2010

Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549

Ladies and Gentlemen:

We have read Item 4.01 of Form 8-K dated November 26, 2010, of Valeant Pharmaceuticals International, Inc. and are in agreement with the statements contained therein.

Yours very truly,

/s/ Ernst & Young LLP

Chartered Accountants
Licensed Public Accountants

A member firm of Ernst & Young Global Limited