In how many distinct ways can the letters of the word BELLE be arranged?

Step 1 ：The word 'BELLE' has 5 letters in total. However, the letter 'L' and 'E' each appear twice. Therefore, we need to divide the total number of arrangements by the number of ways we can arrange the repeated letters to avoid counting duplicate arrangements.

Step 2 ：Let's denote the total number of letters as \(total\_letters = 5\) and the number of repeated letters as \(repeated\_letters = [2, 2]\).

Step 3 ：By applying the formula for permutations of multiset, we get the total number of arrangements as \(total\_arrangements = \frac{5!}{2! \times 2!} = 30.0\).

Step 4 ：Final Answer: The number of distinct ways the letters of the word BELLE can be arranged is \(\boxed{30}\).