TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo March 27, 2024 Louis Pinkham Chief Executive Officer Regal Rexnord Corporation 111 West Michigan Street Milwaukee, WI 53203 Re: Regal Rexnord Corporation Registration Statement on Form S-4 Filed March 26, 2024 File No. 333-278225 Dear Louis Pinkham: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Patrick Fullem at 202-551-8337 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Johnny Skumpija