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CORRESP
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[Letterhead of Joshua N. Korff]

August 9, 2005

  VIA EDGAR

  Mr. Craig Slivka

  United States Securities and Exchange Commission

  Division of Corporation Finance

  450 Fifth Street, N.W.

  Washington, D.C. 20549

  Re:

  RBC
  Bearings Incorporated

  Registration
  Statement on Form S-1

  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
Company’s 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.

* * * *

We hope that the
foregoing has been responsive to the Staff’s comments.

If you have any questions
related to this letter, please contact me at (212) 446-4943.

  Sincerely,

  /s/ Joshua N. Korff

  Joshua N. Korff

  cc:

  Valerie Ford Jacob, Esq.

   Stuart H.
  Gelfond, Esq.

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