Letter from Arhtur Andersen LLP to the SEC

EX-16 3 c68114ex16.htm LETTER FROM ARTHUR ANDERSEN LLP TO THE SEC Letter from Arhtur Andersen LLP to the SEC

Exhibit 16

Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W. 20549

March 15, 2002

Dear Sir or Madam:

We have read the first four (4) paragraphs of Item 4 included in the Form 8-K, dated March 15, 2002, of Polaris Industries Inc. to be filed with the Securities and Exchange Commission and are in agreement with the statements contained therein.

Very truly yours,

/s/ Arthur Andersen LLP

Arthur Andersen LLP

cc: Thomas C. Tiller,
Chief Executive Officer
and President, Polaris
Industries Inc.


cc:		Thomas C. Tiller, Chief Executive Officer and President, Polaris Industries Inc.