0001267130-14-000119.txt : 20150227 0001267130-14-000119.hdr.sgml : 20150227 20141118191559 ACCESSION NUMBER: 0001267130-14-000119 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20141118 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CABELAS INC CENTRAL INDEX KEY: 0001267130 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-MISCELLANEOUS SHOPPING GOODS STORES [5940] IRS NUMBER: 200486586 STATE OF INCORPORATION: DE FISCAL YEAR END: 1227 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE CABELA DRIVE CITY: SIDNEY STATE: NE ZIP: 69160 BUSINESS PHONE: 308-254-5505 MAIL ADDRESS: STREET 1: ONE CABELA DRIVE CITY: SIDNEY STATE: NE ZIP: 69160 CORRESP 1 filename1.htm CABNov2014SECCommentLetterExtension-2
[Letterhead of Cabela’s Incorporated]

November 18, 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 Incorporated
SEC Staff Comment Letter dated November 12, 2014
File No. 1-32227
Dear Ms. Thompson:
This letter is to confirm the telephone conversation that our outside counsel had with Robert Babula on November 17, 2014, in which we respectfully requested, and we were advised that the SEC Staff would grant us, an extension until December 11, 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