U.S. SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                                    FORM 10-K
                                 Amendment No. 1

|X|   ANNUAL REPORT  PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES  EXCHANGE
      ACT OF 1934 FOR THE FISCAL YEAR ENDED MARCH 27, 2009.

|_|   TRANSITION  REPORT  PURSUANT  TO  SECTION  13 OR 15(d)  OF THE  SECURITIES
      EXCHANGE ACT OF 1934.

                 For the transition period from ______ to _____.

                          Commission File Number 0-5278
                                 IEH CORPORATION
                 (Name of Small Business Issuer in Its Charter)

                NEW YORK                                13-5549348
     (State or Other Jurisdiction of       (I.R.S. Employer Identification No.)
               In Company)

        140 58th Street, Suite 8E

        140 58th Street, Suite 8E
           Brooklyn, NY 11220                         (718) 492-9673
(Address of Principal Executive Offices)        (Issuer's Telephone Number,
                                                    Including Area Code)

Securities registered under Section 12(b) of the Exchange Act: NONE

Securities  registered  under Section 12(g) of the Act:  Common Stock,  $.01 Par
Value Per Share

Indicate by check mark if Registrant is a well-known seasoned issuer, as defined
in Rule 405 of the Securities Act. Yes |_| No |X|

Indicate  by  check  mark if the  Registrant  is not  required  to file  reports
pursuant to Section 13 or 15(d) of the Securities Exchange Act.

Indicate by check mark whether the Registrant (1) has filed all reports required
to be filed by Section 13 or 15(d) of the  Securities  Exchange Act of 1934,  as
amended (the "Exchange Act") during the preceding 12 months (or for such shorter
period that the Registrant was required to file such reports),  and (2) has been
subject to such filing requirements for the past 90 days. Yes |X| No. |_|

Indicate by check mark whether the registrant is a large  accelerated  filer, an
accelerated filer, a non-accelerated  filer, or a smaller reporting company. See
definitions  of "large  accelerated  filer,"  "accelerated  filer" and  "smaller
reporting company" in Rule 12b-2 of the Exchange Act. (check one):

       Large  accelerated  filer |_|      Accelerated filer |_|
       Non-accelerated filer |_|          Smaller reporting company |X|
       (do not check if a smaller reporting company)


                                      -1-
<PAGE>

Indicate  by check  mark if there  is no  disclosure  of  delinquent  filers  in
response to Item 405 of Regulation  S-B contained in this form and no disclosure
will be contained, to the best of Registrant's knowledge, in definitive proxy or
information  statements  incorporated by reference in Part III of this Form 10-K
or any amendment to this Form 10-K |X|

Indicate by check mark whether the  Registrant is a shell company (as defined in
Rule 12b-2 of the Exchange Act). Yes |_| No |X|

State the aggregate market value of the voting and non-voting common equity held
by non-affiliates  computed by reference to the price at which the common equity
was last sold, or the average bid and asked price of such common  equity,  as of
the last business day of the Registrant's most recently  completed second fiscal
quarter (September 26, 2008): $3,924,900.60.

--------------------------------------------------------------------------------

Indicate the number of shares outstanding of each of the Registrant's classes of
common  stock,  as of the  latest  practicable  date:  On  July  10,  2009,  the
Registrant had 2,303,468 shares of common stock issued and outstanding.

                       DOCUMENTS INCORPORATED BY REFERENCE

List hereunder the following documents if incorporated by reference and the Part
of the Form 10-K  (e.g.,  Part I, Part II,  etc.)  into  which the  document  is
incorporated:  (1) Any  annual  report  to  security  holders;  (2) Any proxy or
information  statement;  and (3) Any prospectus filed pursuant to Rule 424(b) or
(e) under the Securities Act of 1933.

                                      None

                                EXPLANATORY NOTE

         We are filing this  Amendment No. 1  ("Amendment  No. 1") to our Annual
Report on Form 10-K for the year ended March 27, 2009 ("Original Form 10-K"), as
filed with the Securities and Exchange  Commission  ("SEC") on July 10, 2009, in
order to amend and correct certain  typographical errors in Item 7. Management's
Discussion  and  Analysis  or Plan of  Operation  and  specifically  the section
therein  entitled  "Results of Operation - Year End Results:  March 27, 2009 vs.
March 28, 2008 - Liquidity and Capital Resources" as follows:

         (i)         The Company's working capital reported in the Original Form
                     10-K as $3,115,072 as of March 27, 2009 should be corrected
                     to $2,715,072.
         (ii)        The  increase in working  capital  reported in the Original
                     Form  10-K as  $1,224,350  as of March 27,  2009  should be
                     corrected to $824,350.
         (iii)       The amount of "Other Transactions" reported in the Original
                     Form  10-K as  $468,228  as of March  27,  2009  should  be
                     corrected to $68,228.
         (iv)        The current ratio (current  assets to current  liabilities)
                     reported  in the  Original  Form 10-K as 3.69 to 1 at March
                     27, 2009 should be corrected to 2.74 to 1.
         (v)         Current liabilities  at  March  27,  2009  reported  in the
                     Original  Form 10-K as $1,158,972  should be  corrected  to
                     $1,558,972.

         The remainder of Item 7 remains the same as previously  reported in the
Original Form 10-K.

         The  foregoing  changes  have no effect  on and will not  result in any
changes  to the  Company's  audited  financial  statements  or the  Notes to the
Financial  Statements  thereto  for the year  ended  March 27,  2009  previously
reported in the Original Form 10K.

         This Amendment No. 1 is limited in scope to the items  identified above
and  should be read in  conjunction  with the  Original  Form 10-K and our other
filings with the SEC.

         This Amendment No. 1 does not reflect events occurring after the filing
of the  Original  Form 10-K or modify or update  those  disclosures  affected by
subsequent events. Consequently, all other information is unchanged and reflects
the  disclosures  made at the time of the filing of the Original Form 10-K. With
this Amendment No. 1, the principal  executive  officer and principal  financial
officer of the Company have reissued their  certifications  required by Sections
302 and 906 of the  Sarbanes-Oxley  Act of 2002,  included  in Part IV, Item 15.
Exhibits, Financial Statement Schedules, furnished herewith.

                                      -2-
<PAGE>

Item 7.    Management's  Discussion  and  Analysis of  Financial  Condition  and
           Results of Operations

           Statements  contained in this report, which are not historical facts,
           may be considered forward looking  information with respect to plans,
           projections,  or future  performance  of the Company as defined under
           the  Private   Securities   Litigation  Reform  Act  of  1995.  These
           forward-looking  statements  are subject to risks and  uncertainties,
           which  could cause  actual  results to differ  materially  form those
           projected. The words "anticipate," "believe",  "estimate",  "expect,"
           "objective,"  and  "think" or  similar  expressions  used  herein are
           intended to identify forward-looking  statements. The forward-looking
           statements are based on the Company's  current views and  assumptions
           and involve risks and uncertainties that include, among other things,
           the  effects  of the  Company's  business,  actions  of  competitors,
           changes  in laws and  regulations,  including  accounting  standards,
           employee relations, customer demand, prices of purchased raw material
           and parts, domestic economic conditions, including housing starts and
           changes  in  consumer   disposable   income,   and  foreign  economic
           conditions,  including currency rate fluctuations. Some or all of the
           facts are beyond the Company's control.

           The following  discussion and analysis  should be read in conjunction
           with our audited financial  statements and related footnotes included
           elsewhere  in  this  report,  which  provide  additional  information
           concerning the Company's financial activities and condition.

           Critical Accounting Policies

           The  financial  statements  have been  prepared  in  accordance  with
           accounting  principles  generally  accepted  in the United  States of
           America,  which require the Company to make estimates and assumptions
           that affect the  reported  amounts of assets and  liabilities  at the
           date of the financial  statements,  and revenues and expenses  during
           the  periods  reported.   Actual  results  could  differ  from  those
           estimates.  The  Company  believes  the  following  are the  critical
           accounting policies,  which could have the most significant effect on
           the  Company's  reported  results  and  require  the most  difficult,
           subjective or complex judgments by management.

           o      Impairment of Long-Lived Assets:
                  The  Company  reviews  its  long-lived  assets for  impairment
                  whenever  events or  circumstances  indicate that the carrying
                  amount of an asset may not be  recoverable.  If the sum of the
                  expected cash flows,  undiscounted  and without  interest,  is
                  less than the carrying amount of the asset, an impairment loss
                  is  recognized  as the amount by which the carrying  amount of
                  the asset exceeds its fair value.  The Company makes estimates
                  of  its  future  cash  flows  related  to  assets  subject  to
                  impairment review.

           o      Inventory Valuation:
                  Raw  materials  and  supplies  are  valued  at  the  lower  of
                  first-in, first-out cost or market. Finished goods and work in
                  process are valued at the lower of actual cost,  determined on
                  a  specific  identification  basis,  or  market.  The  Company
                  estimates  which  materials may be obsolete and which products
                  in work in process or finished  goods may be sold at less than
                  cost, and adjusts their  inventory value  accordingly.  Future
                  periods  could  include  either  income  or  expense  items if
                  estimates change and for differences between the estimated and
                  actual amount realized from the sale of inventory.

           o      Income Taxes:
                  The Company  records a liability for potential tax assessments
                  based on its estimate of the  potential  exposure.  Due to the
                  subjectivity  and  complex  nature of the  underlying  issues,
                  actual  payments or  assessments  may differ  from  estimates.
                  Income tax expense in future periods could be adjusted for the
                  difference  between actual payments and the Company's recorded
                  liability based on its assessments and estimates.

                                      -3-
<PAGE>

           o      Revenue Recognition:
                  Revenues are  recognized at the shipping date of the Company's
                  products.  The Company has  historically  adopted the shipping
                  terms that title  merchandise  passes to the  customer  at the
                  shipping point (FOB Shipping Point).  At this juncture,  title
                  has passed, the Company has recognized the sale, inventory has
                  been relieved, and the customer has been invoiced. The Company
                  does  not  offer  any   discounts,   credits  or  other  sales
                  incentives.

                  The  Company's  policy with  respect to  customer  returns and
                  allowances as well as product warranty is as follows:

                  The Company will accept a return of defective  product  within
                  one year  from  shipment  for  repair  or  replacement  at the
                  Company's option. If the product is repairable, the Company at
                  its own cost will  repair  and return it to the  customer.  If
                  unrepairable,  the  Company  will  either  offer an  allowance
                  against  payment or will  reimburse the customer for the total
                  cost of the product.

                  Most of the Company's products are custom ordered by customers
                  for a specific use. The Company provides  engineering services
                  as part of the  relationship  with its customers in developing
                  the custom  product.  The Company is not  obligated to provide
                  such  engineering  service to its customers.  The Company does
                  not charge separately for these services.

           o      Research & Development:
                  The Company provides personalized  engineering services to its
                  customers  by  designing   connectors  for  specific  customer
                  applications. The employment of electromechanical engineers is
                  the  anticipated  cornerstone of the Company's  future growth.
                  The Company maintains a testing laboratory where its engineers
                  experiment  with new  connector  designs  based on  changes in
                  technology  and  in an  attempt  to  create  innovative,  more
                  efficient connector designs.

           The  Company  expended  $0 and  $15,000 for the years ended March 27,
           2009 and March 28, 2008, respectively, on customer sponsored research
           and  development  activities  relating  to  the  development  of  new
           designs,  techniques  and the  improvement of existing  designs.  The
           Company was fully reimbursed by its customers for this research.

           Results of Operations

           The following table sets forth for the periods indicated, percentages
           for certain items  reflected in the financial data as such items bear
           to the revenues of the Company:

                         Relationship to Total Revenues

                                                    March 27,     March 28,
                                                       2009          2008
                                                    ---------     ---------

  Operating Revenues (in thousands)                 $  10,718     $   7,805
                                                    ---------     ---------

  Operating Expenses:
    (as a percentage of Operating Revenues)

              Costs of Products Sold                     69.3%         70.8%
              Selling, General and Administrative        15.3%         16.4%
              Interest Expense                             .6%          2.3%
              Depreciation and amortization               1.6%          2.5%
                                                    ---------     ---------

                     TOTAL COSTS AND EXPENSES            86.8%         92.0%
                                                    ---------     ---------

  Operating Income (loss)                                13.2%          8.0%

  Other Income                                             --            --
                                                    ---------     ---------

  Income (loss) before Income Taxes                      13.2%          8.0%

  Income Taxes                                           (6.0%)         (.3%)
                                                    ---------     ---------

  Net Income (loss)                                       7.2%          7.7%
                                                    =========     =========

                                      -4-
<PAGE>


           Year End Results: March 27, 2009 vs. March 28, 2008

           Operating  revenues  for the year ended  March 27,  2009  amounted to
           $10,717,543  reflecting a 37.3% increase  versus the year ended March
           28, 2008 revenues of $7,805,443. The increase in revenues is a direct
           result of an increase in defense and commercial sales.

           The  Company  is  primarily  a  manufacturer  and  its  products  are
           essentially  basic components of larger assemblies of finished goods.
           Approximately  96% of the  Company's  net sales for the fiscal  years
           ended  March 27,  2009 and March 28,  2008,  respectively,  were made
           directly to  manufacturers  of finished  products with the balance of
           the Company's products sold to distributors.

           Distributors  often  purchase  connectors  for  customers  who do not
           require large  quantities  of connectors  over a short period of time
           but rather  require small  allotments of connectors  over an extended
           period of time.

           For the fiscal  year ended  March 27,  2009,  three of the  Company's
           customers  accounted for  approximately  26% of total sales.  Each of
           those customer accounted for approximately 9% of sales.

           The Company currently employs 15 independent sales representatives to
           market its products in all regions of the United States.  These sales
           representatives  accounted  for  approximately  94% of the  Company's
           sales,  with the balance of sales being  generated by direct customer
           contact.

           For the fiscal year ended March 27,  2009,  the  Company's  principal
           customers included  manufacturers of commercial  electronic products,
           military  defense  contractors  and  distributors  who service  these
           markets.  Sales to the commercial  electronic and government  markets
           comprised 30% and 69%,  respectively,  of the Company's net sales for
           the year  ended  March  27,  2009 and 28% and 71% for the year  ended
           March 28, 2008 respectively.  Approximately 1% of net sales were made
           to international customers.

           Cost of  products  sold  amounted to  $7,425,771  for the fiscal year
           ended March 27, 2009, or 69.3% of operating revenues.  This reflected
           a  $1,899,296  or 34.4%  increase in the cost of  products  sold from
           $5,526,475  or 70.8% of operating  revenues for the fiscal year ended
           March 28, 2008.  This increase is due primarily to the increased cost
           of production  associated with the increase in defense and commercial
           sales.

           Selling,  general and  administrative  expenses were  $1,643,083  and
           $1,277,924  or 15.3% and 16.4% of  operating  revenues for the fiscal
           years  ended March 27, 2009 and March 28,  2008,  respectively.  This
           category  of expense  increased  by  $365,159 or 28.6% from the prior
           year.  The  increase  can be  attributed  to an increase in salaries,
           commissions   and  travel.   Additionally   a  workers   compensation
           assessment of $101,362 was recorded during the current fiscal year.

           Interest expense was $66,681 for the fiscal year ended March 27, 2009
           or .6% of  operating  revenues.  For the fiscal  year ended March 28,
           2008,  interest  expense was $177,675 or 2.3% of operating  revenues.
           The decrease of $110,994 or 62.5% reflects the interest payments made
           during the year ended March 28, 2008, as part of the settlement  with
           the UAW Local 259 pension fund which amounted to $85,052.

                                      -5-
<PAGE>

           Depreciation  and  amortization  of  $172,658  or 1.6%  of  operating
           revenues was reported for the fiscal year ended March 27, 2009.  This
           reflects  a  decrease  of  $25,242 or 12.8% from the prior year ended
           March  28,  2008  of  $197,900  or 2.5% of  operating  revenues.  The
           decrease is due primarily to capital  assets being fully  depreciated
           over the current fiscal year.

           The Company  reported net income of $768,003 for the year ended March
           27, 2009 representing basic earnings of $.33 per share as compared to
           net income of $603,865 or $.26 per share for the year ended March 28,
           2008.  The  increase  in net  income  for  the  current  year  can be
           attributed   primarily  to  the  reported  increase  in  defense  and
           commercial sales.

           Liquidity and Capital Resources

           The Company  reported  working  capital of $2,715,072 as of March 27,
           2009  compared  to a working  capital of  $1,890,722  as of March 28,
           2008. The increase in working capital of $824,350 was attributable to
           the following items:

                        Net income                         $   768,003
                        Depreciation and amortization          172,658
                        Capital expenditures                  (184,539)
                        Other transactions                      68,228
                                                           -----------
                                                           $   824,350
                                                           ===========

           As a result  of the  above,  the  current  ratio  (current  assets to
           current  liabilities)  was 2.74 to 1 at March 27, 2009 as compared to
           2.42 to 1.0 at March 28, 2008. Current  liabilities at March 27, 2009
           were $1,558,972 compared to $1,329,138 at March 28, 2008.

           The Company  reported  $184,539 in capital  expenditures for the year
           ended March 27, 2009 and  reported  depreciation  of $172,658 for the
           year ended March 27, 2009.

           The net income of $768,003 for the year ended March 27, 2009 resulted
           in an increase in  stockholders'  equity to $3,855,888 as compared to
           stockholders' equity of $3,087,885 at March 28, 2008.

           The Company has an accounts  receivable  financing  agreement  with a
           factor,  which  bears  interest at 2.5% above prime with a minimum of
           12% per  annum.  At March 27,  2009 the amount  outstanding  with the
           factor was  $454,723 as compared to $513,378 at March 28,  2008.  The
           loan  is  secured  by  the   Company's   accounts   receivables   and
           inventories.  The factor  provides  discounted  funds  based upon the
           Company's  accounts  receivables,  these  funds  provide  the primary
           source of working capital for operations.

           In the past two  fiscal  years,  management  has been  reviewing  its
           collection practices and policies for outstanding receivables and has
           revised its  collection  procedures to a more  aggressive  collection
           policy. As a consequence of this new policy the Company's  experience
           is  that  its  customers  have  been  remitting  payments  on a  more
           consistent and timely basis.  The Company reviews the  collectability
           of all accounts  receivable on a monthly  basis.  The reserve is less
           than 2% of average gross accounts  receivable and is considered to be
           conservatively adequate.

           One of the  Company's  officers has  periodically  loaned the Company
           money on a  non-interest  bearing  basis in order to finance  working
           capital  requirements.  As of March 28,  2008,  the  amount  due this
           officer was $17,000.

           During  the year  ended  March 27,  2009 the  Company  had repaid the
           remaining balance due to this officer.

                                      -6-
<PAGE>

           The  Company  has  a  collective   bargaining   multi-employer   plan
           ("Multi-Employer  Plan")  with the United  Auto  Workers of  America,
           Local 259.  Contributions  are made in  accordance  with a negotiated
           labor  contract  and are  based on the  number of  covered  employees
           employed per month.

           With the passage of the 1990 Act the  Company  may become  subject to
           liabilities  in excess of  contributions  made  under the  collective
           bargaining  agreement.  Generally,  these  liabilities are contingent
           upon the  termination,  withdrawal,  or partial  withdrawal  from the
           Multi-Employer  Plan.  The  Company  has  not  taken  any  action  to
           terminate,  withdraw or partially  withdraw  from the  Multi-Employer
           Plan nor does it intend to do so in the  future.  Under the 1990 Act,
           liabilities would be based upon the Company's  proportional  share of
           such  Plan's  unfunded  vested  benefits,   which  is  currently  not
           available.  The amount of accumulated benefits and net assets of such
           Plan  also is not  currently  available  to the  Company.  The  total
           contributions charged to operations under such Plan were $101,695 for
           the year ended  March 27,  2009 and  $80,667 for the year ended March
           28, 2008.

           On September  15, 2008,  the Company was notified by the State of New
           York  Workers'  Compensation  Board  (the  "Board")  that  the  Trade
           Industry Workers'  Compensation Trust for Manufacturers (the "Trust")
           had defaulted.  As a member of this  self-insured  group, the Company
           was  assessed on an  estimated  basis by the Board for its  allocable
           share necessary to discharge all liabilities of the Trust.

           The assessed amount for the years 2002 through 2006 was $101,362. The
           assessed amount for each year is detailed as follows:

                                2002         $ 16,826
                                2003           24,934
                                2004           31,785
                                2005           14,748
                                2006           13,069
                                             --------
                                             $101,362
                                             ========

           The Company did have the option of paying this  assessment  as a lump
           sum amount or paying off the assessment  over a 60 month period.  The
           Company  has  elected  the  deferral  option,  and is making  monthly
           payments  of $1,689 for 59 months,  and $1,711 for the 60th and final
           month.  The Company has recorded this  assessment as a charge to Cost
           of Sales in the quarter  ended  December  26,  2008.  As of March 27,
           2009, the current  portion of this  assessment  liability was $20,268
           and the long-term portion was $67,579.

           The estimated assessment pertains to the years 2002 through 2006. The
           Company was advised that there may be an  additional  assessment  for
           the year 2007 and that the  estimated  assessments  for the year 2002
           through 2006 are subject to additional review and adjustment.

           On  September  21,  2001  the  Company's  shareholders  approved  the
           adoption of the Company's 2002 Employees Stock Option Plan to provide
           for the grant of options  to  purchase  up to  750,000  shares of the
           Company's common stock to all employees, including senior management.
           No options have been granted under the Employee Option Plan to date.

           Options  granted to employees  under this plan may be  designated  as
           options  which  qualify for incentive  stock option  treatment  under
           Section 422A of the Internal  Revenue Code, or option which do not so
           qualify.  Under this plan, the exercise price of an option designated
           as an  Incentive  Stock Option shall not be less than the fair market
           value of the Company's common stock on the day the option is granted.

           In the event an option  designated  as an  incentive  stock option is
           granted to a ten percent  (10%) share  holder,  such  exercise  price
           shall be at least 110 percent  (110%) of the fair market value or the
           Company's  common stock and the option must not be exercisable  after
           the  expiration  of five years  from the day of the  grant.  Exercise
           prices  of  non-incentive  stock  options  may be less  than the fair
           market value of the Company's common stock. The aggregate fair market
           value of shares subject to options granted to its participants, which
           are  designated  as  incentive   stock  options,   and  which  become
           exercisable in any calendar year,  shall not exceed  $100,000.  As of
           March 27, 2009, no options had been granted under the Employee Option
           Plan.

                                      -7-
<PAGE>

           In 1987,  the Company  adopted a cash bonus plan ("Cash  Bonus Plan")
           for Executive Officers. Contributions to the Cash Bonus Plan are made
           by the Company only after pre-tax  operating  profits exceed $150,000
           for a fiscal year, and then to the extent of 10% of the excess of the
           greater of $150,000 or 25% of pre-tax operating profits. For the year
           ended March 27, 2009,  the  contribution  was $121,000.  For the year
           ended March 28, 2008, the contribution was $59,500.

           Effects of Inflation

           The Company does not view the effects of inflation to have a material
           effect upon its  business.  Increases in costs of raw  materials  and
           labor  costs  have  been  offset  by  increases  in the  price of the
           Company's  products,  as well as reductions  in costs of  production,
           reflecting  management's  efforts in this area. While the Company has
           in the past increased its prices to customers,  it has maintained its
           relatively competitive price position. However, significant decreases
           in  government  and  military  subcontractor  spending,  has provided
           excess  production  capacity  in the  industry,  which  in  turn  has
           tightened pricing margins.

           Off Balance Sheet Arrangements

           The Company does not have any off balance sheet  arrangements  within
           the meaning of Item 303 of Regulation S-B.


                                     PART IV

Item 15.   Exhibits

           Exhibits filed with Form 10-K:

           31.1 Certifications of Chief Executive Officer pursuant to Section 17
           CFR 240.13a-14(a) or 17 CFR 240.15d-14(a)  pursuant to Section 302 of
           the Sarbanes-Oxley Act of 2002.

           31.2  Certifications of Chief Accounting  Officer pursuant to Section
           17 CFR 240.13a-14(a) or 17 CFR 240.15d-14(a)  pursuant to Section 302
           of the Sarbanes-Oxley Act of 2002.

           32.1  Certifications  by Chief Executive  Officer and Chief Financial
           Officer, pursuant to 17 CFR 240.13a-14(b) or 17 CFR 240.15d-14(b) and
           Section  1350 of  Chapter 63 of Title 18 of the  United  States  Code
           adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.


                                      -8-
<PAGE>



                                 IEH CORPORATION

                                   SIGNATURES

         Pursuant to the  requirements  of Section 13 or 15(d) 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.

                                   IEH CORPORATION

                                   By:   /s/ Michael Offerman
                                         --------------------
                                         Michael Offerman
                                         President and Chief Executive Officer

Dated:   August 6, 2009

         Pursuant to the  requirements  of the Securities  Exchange Act of 1934,
this  Report has been  signed  below by the  following  persons on behalf of the
Registrant and in the capacities and on the dates indicated.


/s/ Michael Offerman                                        August 6, 2009
---------------------------------
Michael Offerman, Chairman of the
Board, Chief Executive Officer and
President

/s/ Robert Knoth                                            August 6, 2009
---------------------------------
Robert Knoth, Secretary and
Treasurer; Chief Financial Officer,
Controller and Principal Accounting
Officer

/s/ Murray Sennet                                           August 6, 2009
---------------------------------
Murray Sennet, Director


/s/ Alan Gottlieb                                           August 6, 2009
---------------------------------
Alan Gottlieb, Director


/s/ Gerald E. Chafetz                                       August 6, 2009
---------------------------------
Gerald E. Chafetz

                                      -9-