[Letterhead of Cabela's Incorporated]
January 10, 2013
VIA EDGAR TRANSMISSION
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Attention: Jennifer Thompson, Accounting Branch Chief
Re: Cabela's Incorporated
SEC Staff Comment Letter dated December 27, 2012
File No. 1-32227
Dear Ms. Thompson:
This letter is to confirm the telephone conversation that our outside counsel had with Yong Kim on January 8, 2013, in which we respectfully requested, and we were advised that the SEC Staff would grant us, an extension until January 25, 2013, to respond to the above-referenced letter. We greatly appreciate the SEC Staff's willingness to accommodate our extension request.
Please contact me at (308) 255-1888 if you have any questions regarding this letter.
Sincerely,
/s/ Ralph W. Castner
Ralph W. Castner
Executive Vice President and
Chief Financial Officer