Jerry Belson (July 8, 1938 – October 10, 2006) was an American writer, director, and producer of Hollywood films for over 40 years.

Belson's impact on comedy and his ability to create enduring characters and relatable narratives left a lasting legacy in the entertainment industry.

Belson's writing credits include the Steven Spielberg films Always and Close Encounters of the Third Kind; several episodes of The Dick Van Dyke Show; Gomer Pyle, U.S.M.C.

In the TV Land 2006 documentary The 100 Greatest TV Quotes and Catchphrases, Lowell Ganz credits Belson with including in the script of the season 3 Odd Couple episode "My Strife in Court" (originally aired Friday, February 16, 1973) the catchphrase "Never ASSUME, because when you ASSUME, you make an ASS of U and ME."

Ganz noted that Belson had heard it used years ago by a teacher in a typewriter repair class.