Polaris Industries Inc.

2100 Highway 55                            

Medina, MN 55340-9770                        

763-542-0500 office

763-542-0595 fax    

BY EDGAR AND FACSIMILE

April 6, 2015    

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. 001-11411

Dear Mr. Shenk:

The purpose of this letter is to confirm our understanding, based on my phone conversation with your office on Friday, April 3, 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 April 2, 2015. As discussed, our response will be provided on or before April 30, 2015.

Very truly yours,

/S/ BETH A. PAULSON

Beth A. Paulson

Assistant General Counsel

cc: Michael W. Malone