REGAL-BELOIT CORPORATION
200 State Street
Beloit, Wisconsin 53511
August 10, 2011
Via EDGAR and Federal Express
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-3561
| | Re: | Regal-Beloit Corporation |
Form 10-K for the Fiscal Year Ended January 1, 2011
Filed March 2, 2011
Form 10-Q for the Fiscal Quarter Ended April 2, 2011
Filed May 11, 2011
File No. 1-7283
Ladies and Gentlemen:
Regal-Beloit Corporation (the “Company”), a Wisconsin corporation (File No. 1-7283), in response to the comments of the Staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) set forth in the Staff’s letter, dated July 27, 2011, with respect to the above-referenced filings (the “Filings”), hereby acknowledges that:
| 1. | The Company is responsible for the adequacy and accuracy of the disclosure in the Filings. |
| 2. | Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the Filings. |
| 3. | The Company may not assert Staff comments 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/ Mark J. Gliebe Mark J. Gliebe President and Chief Executive Officer |
