0001267130-15-000123.txt : 20160303 0001267130-15-000123.hdr.sgml : 20160303 20151230112739 ACCESSION NUMBER: 0001267130-15-000123 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20151230 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: 0102 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 CORRESP


[Letterhead of Cabela’s Incorporated]








December 30, 2015



VIA EDGAR TRANSMISSION
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Attention: Mara Ransom, Assistant Director, Office of Consumer Products
Re:    Cabela’s Incorporated
SEC Staff Comment Letter dated December 21, 2015
File No. 001-32227
Dear Ms. Ransom:
To follow up on the telephone conversation that our outside counsel had with Lilyanna Peyser on December 23, 2015, this letter is to confirm that we intend to respond to the above-referenced letter on or before January 21, 2016.
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