January 28, 2015

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

Dear Mr. Shenk:

The purpose of this letter is to confirm our understanding, based on my phone conversation with your office today, January 28, 2015, 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 January 26, 2015. As discussed, our response will be provided on or before February 24, 2015.

Very truly yours,

/s/ Beth A. Paulson

Beth A. Paulson,

Assistant General Counsel

cc: Michael W. Malone