[Letterhead of Joshua N. Korff]
August 9, 2005
VIA EDGAR |
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Mr. Craig Slivka |
United States Securities and Exchange Commission |
Division of Corporation Finance |
450 Fifth Street, N.W. |
Washington, D.C. 20549 |
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Re: |
RBC Bearings Incorporated |
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Registration Statement on Form S-1 |
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File No. 333-124824 |
Dear Mr. Slivka:
This letter is provided on behalf of RBC Bearings Incorporated, a Delaware corporation (the Company), in response to your final comment on the above-captioned Registration Statement on Form S-1 filed by the Company with the Securities and Exchange Commission (the Commission) pursuant to the Securities Act of 1933 (the Securities Act) on May 11, 2005, as amended by Amendment No. 1 thereto filed with the Commission and dated June 27, 2005, Amendment No. 2 thereto filed with the Commission and dated July 26, 2005, Amendment No. 3 thereto filed with the Commission and dated August 5, 2005, Amendment No. 4 thereto filed with the Commission and dated August 8, 2005 (the Registration Statement).
In response to our discussions in connection with Amendment No. 4 to the Registration Statement, I can confirm that the underwriters of the initial public offering of the Companys common stock have informed the Company that they will not engage in any naked short sales in connection with such offering. We can further confirm that the term naked short sales in this context refers to sales in excess of the overallotment option.
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We hope that the foregoing has been responsive to the Staffs comments.
If you have any questions related to this letter, please contact me at (212) 446-4943.
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Sincerely, |
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/s/ Joshua N. Korff |
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Joshua N. Korff |
cc: |
Valerie Ford Jacob, Esq. |
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Stuart H. Gelfond, Esq. |
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