<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>144</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <!-- Field: Pseudo-Tag; ID: Name; Data: Rosenfeld Michael E -->
          <cik>0001754873</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>


    </filerInfo>
  </headerData>
  <formData>
    <issuerInfo>
      <issuerCik>0000050292</issuerCik>
      <issuerName>IEH Corp</issuerName>
      <secFileNumber>000-05278</secFileNumber>
      <issuerAddress>
        <com:street1>140 58TH STREET</com:street1>
        <com:street2>BUILDING B, SUITE 8E</com:street2>
        <com:city>BROOKLYN</com:city>
        <com:stateOrCountry>NY</com:stateOrCountry>
        <com:zipCode>11220</com:zipCode>
      </issuerAddress>
      <issuerContactPhone>718-492-4440</issuerContactPhone>
      <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>MICHAEL E. ROSENFELD</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>DIRECTOR</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>Common, par value $0.01 per share</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>Fidelity Brokerage Services LLC</name>
        <address>
          <com:street1>245 Summer Street</com:street1>
          <com:city>Boston</com:city>
          <com:stateOrCountry>MA</com:stateOrCountry>
          <com:zipCode>02110</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>5000</noOfUnitsSold>
      <aggregateMarketValue>162500.00</aggregateMarketValue>
      <noOfUnitsOutstanding>2478692</noOfUnitsOutstanding>
      <approxSaleDate>09/03/2026</approxSaleDate>
      <securitiesExchangeName>Other - OTCQX</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>Common, par value $0.01 per share</securitiesClassTitle>
      <acquiredDate>02/02/2026</acquiredDate>
      <natureOfAcquisitionTransaction>Option exercise</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>5000</amountOfSecuritiesAcquired>
      <paymentDate>02/02/2026</paymentDate>
      <natureOfPayment>Cash</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <noticeSignature>
      <noticeDate>09/03/2026</noticeDate>
      <signature>/s/ MICHAEL E. ROSENFELD</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
