REGAL-BELOIT CORPORATION

200 State Street

Beloit, Wisconsin  53511

June 14, 2012

Via EDGAR

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 December 31, 2011

Filed February 29, 2012

Form 8-K

Filed May 2, 2012

File No. 001-07283

Ladies and Gentlemen:

Regal-Beloit Corporation (the “Company”), a Wisconsin corporation (File No. 001-07283), 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 May 16, 2012, 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

Chairman and Chief Executive Officer