March 25, 2011

DIRECT DIAL: 212-451-2296

EMAIL: RBERENBLAT@OLSHANLAW.COM

BY EDGAR AND FACSIMILE

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re: Pulse Electronics Corporation

Preliminary Proxy Statement on Schedule 14A

Filed by Bel Fuse Inc.

Dear Sir or Madam:

The above-referenced Preliminary Proxy Statement has been filed as of the date hereof.  Please contact the undersigned at (212) 451-2296 if there are any questions or comments regarding this filing.

Very truly yours,

/s/ Ron S. Berenblat

Ron S. Berenblat