May 28, 2013
David R. Humphrey
Accounting Branch Chief
Division of Corporation 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 May 13, 2013 (the “Comment Letter”) concerning the above-referenced filing. This letter is to request an extension until June 3, 2013 to respond to the Staff’s comments set forth in the Comment Letter (I also left a voice message with Ms. Geddes).
We are grateful for the Staff’s assistance in this matter. Please do not hesitate to call me at (763) 354-1791 or tdelmore@arcticcatinc.com 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