UPDATE 1-QLT denied rehearing in MEEI claim

* U.S. court denies QLT appeal

* Estimates cost at more than $113 million

* Will fight Massachusetts General Hospital claim (Adds details. In U.S. dollars)

TORONTO, Feb 24 (Reuters) - QLT Inc (QLT.TO) said on Tuesday that a U.S. appeals court refused to revisit a ruling that could cost the eyecare company as much as $113 million in damages.

Last month, the U.S. Court of Appeals for the First Circuit declined to hear QLT's appeal of a lower court judgment awarding damages in a patent case concerning its anti-blindness treatment Visudyne brought by Massachusetts Eye and Ear Infirmary (MEEI).

In 2006, a U.S. district court jury found the company liable for unjust enrichment and unfair trade practices, and the following year the court ordered QLT to pay MEEI damages amounting to 3.01 percent on worldwide net sales of Visudyne.

QLT estimated that the amount of damages and interest that QLT is required to pay MEEI could be about $113.2 million, based on net sales of Visudyne of approximately $2.6 billion. The amount of legal fees and post-judgment interest on those legal fees has yet to be determined.

Massachusetts General Hospital also filed a complaint claiming it was entitled to the same amount, which QLT said it would also fight. ($1=$1.25 Canadian) (Reporting by Scott Anderson; Editing by Steve Orlofsky)