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 |
Very truly yours, |
||||
/s/ Ruilin Li | ||||
Ruilin Li, | ||||
Assistant General Counsel | ||||
cc: | Michael W. Malone Scott W. Wine Stacy L. Bogart Steven C. Kennedy |