-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, UQ5b/spziiGW6n65P+dXFRVF3qB5VX14M50AbTtDgNxHH1vgbd29MAL5L/KtD1I7 VkYIybgfkSDiiI5VlRdEvA== 0000082811-10-000016.txt : 20100518 0000082811-10-000016.hdr.sgml : 20100518 20100326145328 ACCESSION NUMBER: 0000082811-10-000016 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20100326 FILER: COMPANY DATA: COMPANY CONFORMED NAME: REGAL BELOIT CORP CENTRAL INDEX KEY: 0000082811 STANDARD INDUSTRIAL CLASSIFICATION: MOTORS & GENERATORS [3621] IRS NUMBER: 390875718 STATE OF INCORPORATION: WI FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 200 STATE ST CITY: BELOIT STATE: WI ZIP: 53511 BUSINESS PHONE: 6083648800 MAIL ADDRESS: STREET 1: 200 STATE STREET CITY: BELOIT STATE: WI ZIP: 53511-6254 FORMER COMPANY: FORMER CONFORMED NAME: BELOIT TOOL CORP DATE OF NAME CHANGE: 19730522 FORMER COMPANY: FORMER CONFORMED NAME: RECORD A PUNCH CORP DATE OF NAME CHANGE: 19690320 CORRESP 1 filename1.htm flletterreshelf.htm
 
March 26, 2010
Via EDGAR and Facsimile
ATTORNEYS AT LAW
777 EAST WISCONSIN AVENUE
MILWAUKEE, WI  53202-5306
414.271.2400 TEL
414.297.4900 FAX
www.foley.com
 
WRITER’S DIRECT LINE
414.297.5817
jlochmann@foley.com EMAIL
 
CLIENT/MATTER NUMBER
015428-0122
Mr. Russell Mancuso
Branch Chief
Mail Stop 3030
U.S. Securities and Exchange Commission
Division of Corporation Finance
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
 
Dear Mr. Mancuso:
 
On behalf of our client, Regal Beloit Corporation, a Wisconsin corporation (the “Company”), set forth below is the Company’s response to the comment of the Staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) set forth in the Staff’s letter, dated March 17, 2010 (the “Comment Letter”), with respect to the above-referenced filing (the “Form S-4”).  The comment of the Staff is repeated below (in bold italics), followed by the Company’s response (in regular type).
 
1.  
Please file the Part III information that you incorporate by reference into your Form 10-K for the fiscal year ended January 2, 2010 before requesting acceleration of your Form S-4. Refer to Securities Act Forms Compliance and Disclosure Interpretations Question 123.01.
 
The Company respectfully advises the Staff that the Part III information incorporated by reference into the Company’s Form 10-K for the fiscal year ended January 2, 2010 was filed on March 26, 2010 as part of the Company’s Definitive Proxy Statement on Schedule 14A.
 
In the event that the Company requests acceleration of the effective date of the Form S-4, it will furnish a letter to the Staff in the form described in the Comment Letter.
 
*     *     *
 


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.
MILW_9905450.2
 
 

 
 
Mr. Russell Mancuso
March 26, 2010
Page 2
 

If the Staff has any questions with respect to the foregoing, please contact the undersigned at (414) 297-5817, Benjamin F. Garmer, III at (414) 297-5765 or Jay O. Rothman at (414) 297-5644.
 
Very truly yours,

/s/ Jessica S. Lochmann

Jessica S. Lochmann

Enclosure

cc:
Gabriel Eckstein
 
   Securities and Exchange Commission
 
Paul J. Jones
 
   Regal Beloit Corporation
 
Benjamin F. Garmer, III
 
Jay O. Rothman
 
   Foley & Lardner LLP

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-----END PRIVACY-ENHANCED MESSAGE-----