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

Exhibit 16.1

March 2, 2011

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/A dated March 2, 2011, 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