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    <ffd:OfferingNote contextRef="c-2" id="f-17">&lt;div&gt;&lt;span style="color:#000000;font-family:'Times New Roman',serif;font-size:9pt;font-weight:700;line-height:105%"&gt;Note # 1&lt;/span&gt;&lt;/div&gt;&lt;div&gt;&lt;span&gt;&lt;br/&gt;&lt;/span&gt;&lt;/div&gt;&lt;div&gt;&lt;span style="color:#000000;font-family:'Times New Roman',serif;font-size:9pt;font-weight:400;line-height:100%"&gt;This Registration Statement covers, in addition to the number of shares of Edwards Lifesciences Corporation, a Delaware corporation (the &#x201c;Company&#x201d; or the &#x201c;Registrant&#x201d;), common stock, par value $1.00 per share (the &#x201c;Common Stock&#x201d;), stated above, options and other rights to purchase or acquire the shares of Common Stock covered by this Registration Statement and, pursuant to Rule 416 under the Securities Act of 1933, as amended (the &#x201c;Securities Act&#x201d;), an additional indeterminate number of shares, options and rights that may be offered or issued pursuant to the Edwards Lifesciences Corporation Long-Term Stock Incentive Compensation Program, as amended and restated (the &#x201c;Plan&#x201d;), as a result of one or more adjustments under the Plan to prevent dilution resulting from one or more stock splits, stock dividends or similar transactions.&lt;/span&gt;&lt;/div&gt;&lt;div&gt;&lt;span&gt;&lt;br/&gt;&lt;/span&gt;&lt;/div&gt;&lt;div&gt;&lt;span style="color:#000000;font-family:'Times New Roman',serif;font-size:9pt;font-weight:400;line-height:112%"&gt;The offering price per share and the aggregate offering price have been estimated solely for the purpose of calculating the amount of the registration fee. The offering price per share and the aggregate offering price are based upon the average of the high and low prices of the Registrant&#x2019;s common stock as reported on the New York Stock Exchange on July 28, 2026, in accordance with Rule 457(c) of the Securities Act. &lt;/span&gt;&lt;/div&gt;&lt;div&gt;&lt;span&gt;&lt;br/&gt;&lt;/span&gt;&lt;/div&gt;&lt;div&gt;&lt;span style="color:#000000;font-family:'Times New Roman',serif;font-size:9pt;font-weight:400;line-height:105%"&gt;The registration fee has been calculated in accordance with Rules 457(c) and 457(h) promulgated under the Securities Act.&lt;/span&gt;&lt;/div&gt;</ffd:OfferingNote>
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