[Letterhead of Cabela’s Incorporated]
July 28, 2006
VIA EDGAR TRANSMISSION
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Attention: William Choi, Accounting Branch Chief
Mail Stop 3561
Re: Cabela’s Incorporated
Form 10-K for the Fiscal Year Ended December 31, 2005
Filed March 1, 2006
File No. 1-32227
Dear Mr. Choi:
We hereby request an extension of ten (10) business days to respond to your letter addressed to Dennis Highby dated July 18, 2006, regarding a comment to our Form 10-K for the fiscal year ended December 31, 2005. We are requesting this extension due to time constraints associated with the preparation and filing of our Form 10-Q for our fiscal quarter ended July 1, 2006, and earnings conference call scheduled for August 3, 2006.
Please contact the undersigned (308-255-2825) if you have any questions about this request.
| Sincerely, |
| |
| /s/ Brent LaSure |
| Brent LaSure |
| Associate Corporate Counsel and |
| Assistant Secretary |
cc: Dennis Highby
Ralph Castner
Reed Gilmore
