Mr. Lyn Shenk, Branch Chief
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BY EDGAR AND FACSIMILE
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Securities and Exchange Commission
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Division of Corporation Finance
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100 F Street, N.E.
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Washington, D.C. 20549
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Re:
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Polaris Industries Inc.
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Form 10-K for Fiscal Year Ended December 31, 2011
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Filed February 27, 2012
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File No. 01-11411
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Very truly yours,
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/s/ Beth A. Paulson
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Beth A. Paulson,
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Assistant General Counsel
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cc:
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Michael W. Malone
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Stacy L. Bogart
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Amy C. Seidel
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!JU*7-[.=3"5ZF'G.GS1C+DE*FY0YHQE GRM7BG='WV'K1Q%"AB()QC7HTZT8RMS*-6$9I2LVKI22=FU?9L__9 ` end