TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo June 22, 2020 Daniel Bernstein President and Chief Executive Officer Bel Fuse Inc. 206 Van Vorst Street Jersey City, New Jersey 07302 Re: Bel Fuse Inc. Registration Statement on Form S-3 File No. 333-239189 Filed June 15, 2020 Dear Mr. Bernstein: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Thomas Jones at 202-551-3602 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Peter H. Ehrenberg, Esq.