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