January 6, 2011

Mr. Lyn Shenk, Branch Chief
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549 BY EDGAR AND FACSIMILE

     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 January 6, 2011, 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 January 4, 2011. As discussed, our response will be provided on or before February 2, 2011.

Very truly yours,
 

/s/ Ruilin Li  

Ruilin Li, 

Assistant General Counsel 

cc: Michael W. Malone
Scott W. Wine
Stacy L. Bogart
Steven C. Kennedy