0000950123-10-089556.txt : 20110426 0000950123-10-089556.hdr.sgml : 20110426 20100928155853 ACCESSION NUMBER: 0000950123-10-089556 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20100928 FILER: COMPANY DATA: COMPANY CONFORMED NAME: POLARIS INDUSTRIES INC/MN CENTRAL INDEX KEY: 0000931015 STANDARD INDUSTRIAL CLASSIFICATION: MISCELLANEOUS TRANSPORTATION EQUIPMENT [3790] IRS NUMBER: 411790959 STATE OF INCORPORATION: MN FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2100 HIGHWAY 55 CITY: MEDINA STATE: MN ZIP: 55340 BUSINESS PHONE: (763) 542-0500 MAIL ADDRESS: STREET 1: 2100 HIGHWAY 55 STREET 2: NONE CITY: MEDINA STATE: MN ZIP: 55340 CORRESP 1 filename1.htm corresp
September 28, 2010
Mr. Lyn Shenk, Branch Chief                                              BY EDGAR AND FACSIMILE
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
     Re:   Polaris Industries Inc.
Form 10-K for Fiscal Year Ended December 31, 2009
Filed March 1, 2010
File No. 01-11411
Dear Mr. Shenk:
     The purpose of this letter is to confirm our understanding, based on my phone conversation with you on September 27, 2010, that the Securities and Exchange Commission has taken no exception to our request for additional time to respond to the comments identified in your letter dated September 24, 2010. As discussed, our response will be provided on or before October 22, 2010.
         
  Very truly yours,
 		  
  /s/ Ruilin Li    
  Ruilin Li,   
  Assistant General Counsel   
 
cc:   Michael W. Malone
Scott W. Wine
Stacy L. Bogart
Steven C. Kennedy