Letter from Arthur Andersen LLP

EX-16.1 3 c68114a1ex16-1.htm LETTER FROM ARTHUR ANDERSEN LLP Letter from Arthur Andersen LLP

Exhibit 16.1

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

March 27, 2002

Dear Sir or Madam:

We have read the first four (4) paragraphs of Item 4 included in the Form 8-K/A, dated March 27, 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.