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| Arctic Cat Inc. |
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| 601 Brooks Avenue South |
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| Thief River Falls, MN 56701 |
April 7, 2009
Via Edgar
Juan Migone
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Re: | Arctic Cat In. |
| Form 10-K for the year ended March 31, 2008 |
| Filed June 13, 2008 |
| File Number: 000-18607 |
Dear Mr. Migone:
Arctic Cat Inc. has received the letter from the staff (the “Staff”) of the Securities and Exchange Commission dated November 4, 2008 (the “Comment Letter”) concerning the above-referenced filing. This letter is to confirm our understanding, based on my telephone conversation with you, that the Staff does not object to our request for an extension to April 14, 2009 to respond to the Staff’s comments set forth in the Comment Letter.
We are grateful for the Staff’s assistance in this matter. Please do not hesitate to call me at (763) 354-1791 if you have any questions in the meantime.
| Sincerely, |
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| /s/ TIMOTHY C. DELMORE |
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| Timothy C. Delmore |
| Chief Financial Officer |
