While I don't have a cross reference number for you, for several years I've bought belts for my Cub Cadets on eBay from a vendor 'offroadbelts' who sells them in a D&D Power Drive package. The belts seem to be good quality and last several years. So in eBay do a search for '59971C1 belt' and you will find it for about $10 delivered.
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