POWER OF ATTORNEY

Know all by these presents that the undersigned hereby constitutes
and appoints each of Bob Bailey, Alex Matheson and Debra Levin,
or any of them signing singly, and with full power of substitution,
the undersigned's true and lawful attorney-in-fact to:

(1)	prepare, execute in the undersigned's name and on the
undersigned's behalf, and submit to the U.S. Securities and Exchange
Commission (the "SEC") a Form ID, including amendments thereto, and
any other documents necessary or appropriate to obtain codes and passwords
enabling the undersigned to make electronic filings with the SEC of reports
required by Section 16(a) of the Securities Exchange Act of 1934 (the
"Exchange Act") or any rule or regulation of the SEC;

(2)	execute for and on behalf of the undersigned, in the
undersigned's capacity as a director and/or officer of Bausch +
Lomb Corporation (the "Company"), Forms 3, 4 and 5 in accordance with
Section?16(a) of the Exchange Act and the rules thereunder;

(3)	do and perform any and all acts for and on behalf of the
undersigned which may be necessary or desirable to complete and
execute any such Form 3, 4 and 5 complete and execute any amendment
or amendments thereto, and timely file such form with the SEC and any
stock exchange or similar authority; and

(4)	take any other action of any type whatsoever in connection
with the foregoing which, in the opinion of such attorney-in-fact, may
be of benefit to, in the best interest of, or legally required by, the
undersigned, it being understood that the documents executed by such
attorney-in-fact on behalf of the undersigned pursuant to this Power
of Attorney shall be in such form and shall contain such terms and
conditions as such attorney-in-fact may approve in such attorney in
fact's discretion.

The undersigned hereby grants to each such attorney-in-fact full power
and authority to do and perform any and every act and thing whatsoever
requisite, necessary, or proper to be done in the exercise of any of
the rights and powers herein granted, as fully to all intents and purposes
as the undersigned might or could do if personally present, with full
power of substitution or revocation, hereby ratifying and confirming
all that such attorney-in-fact, or such attorney-in-fact's substitute
or substitutes, shall lawfully do or cause to be done by virtue of this
power of attorney and the rights and powers herein granted.  The undersigned
acknowledges that the foregoing attorneys in fact, in serving in such
capacity at the request of the undersigned, are not assuming, nor is the
Company assuming, any of the undersigned's responsibilities to comply with
Section 16 of the Exchange Act.

This Power of Attorney shall remain in full force and effect until the
undersigned is no longer required to file Forms 3, 4 and 5 with respect
to the undersigned's holdings of and transactions in securities issued by the
Company, unless earlier revoked by the undersigned in a signed writing
delivered to the foregoing attorneys-in-fact.


     	  [REMAINDER OF PAGE INTENTIONALY LEFT BLANK]


IN WITNESS WHEREOF, the undersigned has caused this Power of Attorney to
be executed on the date set forth below.

 				 /s/ Karen Ling
     				 Name: Karen Ling
      				 Date: February 27, 2024