March 27, 2009 Via Edgar Securities and Exchange Commission 100 F Street NE Washington, DC 20549 Re: Buffalo Wild Wings, Inc. - File No. 0-24743, CIK 1062449 - Preliminary Proxy Materials Ladies/Gentlemen: Enclosed for filing herewith pursuant to Rule 14a-6(a) under the Securities Exchange Act of 1934 are preliminary copies of the Notice of Annual Meeting, Proxy Statement and Proxy relating to the Annual Meeting of Shareholders of Buffalo Wild Wings, Inc. to be held on May 21, 2009. We anticipate sending the definitive proxy material to shareholders on or about April 20, 2009, which definitive material will be filed with the Securities and Exchange Commission at the same time. If you have any questions or comments, please contact the undersigned. Very truly yours, /s/ James M. Schmidt James M. Schmidt Executive Vice President, General Counsel Buffalo Wild Wings, Inc. 5500 Wayzata Boulevard, Suite 1600 Minneapolis, MN 55416 Telephone: (952) 593-9943 Fax: (952) 818-3672 Enclosures