[Letterhead of Cabela’s Incorporated]

February 24, 2014

VIA EDGAR TRANSMISSION

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

Attention: Jennifer Thompson, Accounting Branch Chief

Re: Cabela’s IncorporatedSEC Staff Comment Letter dated February 12, 2014File No. 1-32227

Dear Ms. Thompson:

This letter is to confirm the telephone conversation that our outside counsel had with Jarrett Torno on February 19, 2014, in which we respectfully requested, and we were advised that the SEC Staff would grant us, an extension until March 13, 2014, to respond to the above-referenced letter. We greatly appreciate the SEC Staff’s willingness to accommodate our extension request.

Please contact me at (308) 255-1888 if you have any questions regarding this letter.

Sincerely,

/s/ Ralph W. Castner

Ralph W. Castner

Executive Vice President and

Chief Financial Officer