-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 OteCI3cWEov5JAJHRtCQ14rvK59T0/SjuDlbkwTBcvNWStM5Nsfmn1rKKc2PkKav
 ncVrCLxQXneBIAfFWJDScQ==

<SEC-DOCUMENT>0000000000-08-048445.txt : 20081110
<SEC-HEADER>0000000000-08-048445.hdr.sgml : 20081110
<ACCEPTANCE-DATETIME>20080925144056
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-08-048445
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20080925

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VALEANT PHARMACEUTICALS INTERNATIONAL
		CENTRAL INDEX KEY:			0000930184
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		IRS NUMBER:				330628076
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		ONE ENTERPRISE
		CITY:			ALISO VIEJO
		STATE:			CA
		ZIP:			92656
		BUSINESS PHONE:		949-461-6000

	MAIL ADDRESS:	
		STREET 1:		ONE ENTERPRISE
		CITY:			ALISO VIEJO
		STATE:			CA
		ZIP:			92656

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ICN PHARMACEUTICALS INC
		DATE OF NAME CHANGE:	19941114

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ICN MERGER CORP
		DATE OF NAME CHANGE:	19940915
PUBLIC REFERENCE ACCESSION NUMBER:		0000892569-08-000332
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
<PDF>
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