March 20, 2013
Via Federal Express
David R. Humphrey
Accounting Branch Chief
Division of Corporate Finance
United States Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
| Re: | Arctic Cat Inc. |
Form 10-K for the year ended March 31, 2012
Filed June 8, 2012
File Number: 000-18607
Dear Mr. Humphrey,
Arctic Cat Inc. has received the letter from the staff (the “Staff”) of the Securities and Exchange Commission dated March 7, 2013 (the “Comment Letter”) concerning the above-referenced filing. This letter is to request, after a follow up telephone conversation with your staff, an extension until April 5, 2013 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,
/s/ Timothy C. Delmore
Timothy C. Delmore
Chief Financial Officer
Cc: Amy Geddes
Arctic Cat, Inc.| 505 North Highway 169, Suite 1000| Plymouth, MN 55441
763.354.1818 Telephone| 763.354.1803 Fax