 March 31, 2010 | ATTORNEYS AT LAW 777 EAST WISCONSIN AVENUE MILWAUKEE, WI 53202-5306 414.271.2400 TEL 414.297.4900 FAX foley.com WRITER'S DIRECT LINE 414.297.5644 jrothman@foley.com EMAIL CLIENT/MATTER NUMBER 015428-0122 |
U.S. Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 |
| Re: | Regal Beloit Corporation |
| Registration Statement on Form S-4 (Registration No. 333-165270) |
Ladies and Gentlemen:
On behalf of Regal Beloit Corporation, a Wisconsin corporation (the “Company”), we are enclosing the Company’s request for acceleration of the effective date of the above-referenced Registration Statement pursuant to Rule 461 under the Securities Act of 1933, as amended. As indicated in the acceleration request, it is respectfully requested that the above-referenced Registration Statement be declared effective at 1:00 P.M., Eastern Time, April 2, 2010, or as soon as is practicable thereafter.
Should any questions arise in connection with this filing or to advise that the Registration Statement has been declared effective, please contact the undersigned at (414) 297-5817 or Jay O. Rothman at (414) 297-5644.
Very truly yours,
/s/ Jessica S. Lochmann
Jessica S. Lochmann
| cc: | David A. Barta |
| Paul J. Jones |
| Regal Beloit Corporation |
| Benjamin F. Garmer, III |
| Jay O. Rothman |
| Foley & Lardner LLP |
BOSTON BRUSSELS CHICAGO DETROIT | JACKSONVILLE LOS ANGELES MADISON MIAMI | MILWAUKEE NEW YORK ORLANDO SACRAMENTO | SAN DIEGO SAN DIEGO/DEL MAR SAN FRANCISCO SHANGHAI | SILICON VALLEY TALLAHASSEE TAMPA TOKYO WASHINGTON, D.C. |
Regal Beloit Corporation
200 State Street
Beloit, Wisconsin 53511-6254
(608) 364-8800
March 31, 2010
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Re: Regal-Beloit Corporation
Registration Statement on Form S-4
Filed March 5, 2010
File No. 333-165270
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant (the “Registrant”) hereby requests that the above-referenced Registration Statement on Form S-4 (the “Filing”) be declared effective at 1:00 P.M., Eastern Time, on April 2, 2010, or as soon as is practicable thereafter.
With respect to this request, the Registrant hereby acknowledges that:
| ● | should the Securities and Exchange Commission (the “Commission”) or the Staff of the Commission (the “Staff”), acting pursuant to delegated authority, declare the Filing effective, it does not foreclose the Commission from taking any action with respect to the Filing; |
| ● | the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Filing; and |
| ● | the Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
| Very truly yours, |
| REGAL BELOIT CORPORATION |
| By: | /s/ David A. Barta |
| David A. Barta |
| Vice President and Chief Financial Officer |