0001628280-22-015178.txt : 20220823 0001628280-22-015178.hdr.sgml : 20220823 20220523153429 ACCESSION NUMBER: 0001628280-22-015178 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20220523 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Polaris Inc. 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 FORMER COMPANY: FORMER CONFORMED NAME: POLARIS INDUSTRIES INC/MN DATE OF NAME CHANGE: 19941004 CORRESP 1 filename1.htm Document

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2100 Highway 55
Medina, MN 55340-9770
763-542-0500 office
763-542-0595 fax

CORRESPONDENCE VIA EDGAR

May 23, 2022    

United States Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street, N.E.
Washington, D.C. 20549

Attn:    Sergio Chinos
Ethan Horowitz

Re:    Polaris Inc.
Form 10-K for the Year Ended December 31, 2021
Filed February 15, 2022
File No. 001-11411

Ladies and Gentlemen:

Polaris Inc., a Minnesota corporation (the “Company”), is submitting this letter in response to the comment letter from the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”), dated May 10, 2022 (the “Comment Letter”), regarding the above-referenced Form 10-K.

The Commission has asked that the Company either respond to the Commission’s comments in the Comment Letter within 10 business days or tell the Commission when the Company will provide a response. We are currently reviewing the Comment Letter, but we are requesting that we be allowed to respond on or before June 3, 2022. This additional time will enable the Company to consult with the appropriate individuals to fully and adequately respond to the Commission’s comments.

If you have any questions, please contact me. Thank you.
        
Very truly yours,        

/s/ Louis B. Lambert

Louis B. Lambert
Vice President, Legal and Assistant Secretary


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