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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0001144204-08-057030.txt : 20081010
<SEC-HEADER>0001144204-08-057030.hdr.sgml : 20081010
<ACCEPTANCE-DATETIME>20081010132752
ACCESSION NUMBER:		0001144204-08-057030
CONFORMED SUBMISSION TYPE:	8-K/A
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20080731
ITEM INFORMATION:		Cost Associated with Exit or Disposal Activities
FILED AS OF DATE:		20081010
DATE AS OF CHANGE:		20081010

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BEL FUSE INC /NJ
		CENTRAL INDEX KEY:			0000729580
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTRONIC COILS, TRANSFORMERS & OTHER INDUCTORS [3677]
		IRS NUMBER:				221463699
		STATE OF INCORPORATION:			NJ
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-11676
		FILM NUMBER:		081117825

	BUSINESS ADDRESS:	
		STREET 1:		206 VAN VORST ST.
		CITY:			JERSEY CITY
		STATE:			NJ
		ZIP:			07032
		BUSINESS PHONE:		2014320463

	MAIL ADDRESS:	
		STREET 1:		206 VAN VORST ST.
		CITY:			JERSEY CITY
		STATE:			NJ
		ZIP:			07032
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K/A
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      STATES</strong></font></div>
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      AND EXCHANGE COMMISSION</strong></font></div>
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      D.C. 20549</strong></font></div>
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      8-K/A</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>CURRENT
      REPORT</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>PURSUANT
      TO SECTION 13 OR 15(d) OF THE</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>SECURITIES
      EXCHANGE ACT OF 1934</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Date
      of
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
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      name of registrant as specified in charter)</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
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                Jersey</font></div>
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                or other jurisdiction of incorporation)</font></div>
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            <td valign="top" width="34%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(Commission
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                Employer Identification Number)</font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
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      <table cellpadding="0" cellspacing="0" width="100%">

          <tr>
            <td valign="top" width="67%" style="border-bottom: black thin solid;">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">206
                Van Vorst Street, Jersey City, New Jersey </font></div>
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              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">07302</font></div>
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                of principal executive offices) </font></div>
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      the
      appropriate box below if the Form 8-K filing is intended to simultaneously
      satisfy the filing obligation of the registrant under any of the following
      provisions:</font></div>
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              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Written
                communications pursuant to Rule 425 under the Securities Act (17
                CFR
                230.425)</font></div>
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              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Soliciting
                material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
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              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Pre-commencement
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>EXPLANATORY
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">On
      July
      31, 2008, the Company filed a Form 8-K (the &#8220;Original Form 8-K&#8221;) reporting the
      Company&#8217;s decision to cease manufacturing operations at its Bel Power Inc.
      facility in Westborough, Massachusetts by January 2009. At the time of the
      Original Form 8-K filing, the Company was unable in good faith to make a
      determination of an estimate or range of estimates required by paragraphs (b),
      (c) and (d) of Item 2.05 of Form 8-K with respect to the costs that may be
      incurred in connection with the closure of this facility. This Amendment No.
      1
      on Form 8-K/A is being filed solely to update the Company&#8217;s disclosure contained
      in the Original Form 8-K to include certain of those estimates.</font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>ITEM
      2.05. COSTS ASSOCIATED WITH EXIT OR DISPOSAL ACTIVITIES.</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">On
      July
      31, 2008, Bel Fuse Inc. (the &#8220;Company&#8221;) issued a press release regarding its
      decision to cease manufacturing operations at its Bel Power Inc. facility in
      Westborough, Massachusetts by January 2009. The Company is able to estimate
      certain of the costs associated with the closure of this facility to be up
      to
      $2.4 million. The Company estimates that of these costs, up to $0.7 million
      relates to one-time termination benefits, of which $0.3 million was incurred
      in
      the quarter ended September 30, 2008 and $0.4 million is expected to result
      in
      future cash expenditures. The remaining estimated cost of up to $1.7 million
      relates to anticipated non-cash asset impairment charges. The Company is
      currently in negotiation with the landlord regarding the lease termination.
      At
      this time, the Company is still unable in good faith to make a determination
      of
      an estimate or range of estimate with respect to the charges related to the
      lease termination. As permitted by Item 2.05 of Form 8-K, the Company will
      file
      an amendment to this Report under Item 2.05 within four business days after
      the
      Company&#8217;s determination of such estimate or range of estimates. Once determined,
      the Company expects to record the majority of this cost during fiscal 2009
      once
      manufacturing at this facility has ceased and the lease is terminated.
</font></div>
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      Amendment No.&#160;1 to Current Report on Form 8-K contains forward-looking
      statements within the meaning of the federal securities laws. You can identify
      these statements by our use of the word &#8220;estimates&#8221; and similar expressions that
      do not relate to historical matters. These statements involve known and unknown
      risks, uncertainties and other factors that may cause our actual results,
      performance or achievements to be materially different from any future results,
      performance or achievements expressed or implied by the forward-looking
      statements. Factors that may cause our actual results to differ materially
      from
      those in the forward-looking statements include the Company&#8217;s and its service
      providers&#8217; ability to estimate fees, in addition to factors described under the
      heading &#8220;Item 1A. Risk Factors&#8221; in our Annual Report on Form 10-K for the fiscal
      year ended December&#160;31, 2007 and subsequent Quarterly Reports on Form 10-Q
      or described in our other public filings. Our results may also be affected
      by
      factors of which we are not currently aware. We may not update these
      forward-looking statements, even though our situation may change in the future,
      unless we have obligations under the federal securities laws to update and
      disclose material developments related to previously disclosed information.
      </font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Pursuant
      to the requirements of the Securities Exchange Act of 1934, the registrant
      has
      duly caused this report to be signed on its behalf by the undersigned thereunto
      duly authorized.</font></div>
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            <td align="justify" colspan="3" valign="top" width="52%">
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                FUSE INC</font></div>
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          <tr>
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            <td align="justify" valign="top" width="4%">&#160;</td>
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                Daniel Bernstein</font></div>
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                Daniel Bernstein</font></div>
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            <td align="justify" valign="top" width="4%">&#160;</td>
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                President </font></div>
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      October 10, 2008</font></div>
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