0001193125-14-418409.txt : 20151002 0001193125-14-418409.hdr.sgml : 20151002 20141119154453 ACCESSION NUMBER: 0001193125-14-418409 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20141119 FILER: COMPANY DATA: COMPANY CONFORMED NAME: POLARIS INDUSTRIES INC/MN CENTRAL INDEX KEY: 0000931015 STANDARD INDUSTRIAL CLASSIFICATION: MISCELLANEOUS TRANSPORTATION EQUIPMENT [3790] IRS NUMBER: 411790959 STATE OF INCORPORATION: MN FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2100 HIGHWAY 55 CITY: MEDINA STATE: MN ZIP: 55340 BUSINESS PHONE: (763) 542-0500 MAIL ADDRESS: STREET 1: 2100 HIGHWAY 55 STREET 2: NONE CITY: MEDINA STATE: MN ZIP: 55340 CORRESP 1 filename1.htm CORRESP

 

LOGO

November 19, 2014

BY EDGAR AND FACSIMILE

Mr. Lyn Shenk, Branch Chief

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, 2013

Filed February 21, 2014

File No. 01-11411

Form 10-Q for Quarter Ended June 30, 2014

Filed July 25, 2014

File No. 01-11411

Dear Mr. Shenk:

The purpose of this letter is to confirm our understanding, based on my phone conversation with your office on November 18, 2014, 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 November 17, 2014. As discussed, our response will be provided on or before December 16, 2014.

 

Very truly yours,

/s/ Beth A. Paulson

Beth A. Paulson,
Assistant General Counsel

 

cc: Michael W. Malone

Stacy L. Bogart

Amy C. Seidel

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