SEC Comment Letter for Outdoor Holding (POWW) — Nov 13, 2017
Outdoor Holding Co
Date: Nov. 13, 2017 · CIK: 0001015383 · Accession: 0000000000-17-039973
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Mail Stop 3561 November 13, 2017 Via E -mail Fred W. Wagenhals Chief Executive Officer Ammo, Inc. 6401 East Thomas Road #106 Scottsdale, AZ 85251 Re: Ammo, Inc. Form 10 -K for the Year Ended December 31, 2016 Filed March 16, 2017 File No. 001 -13101 Dear Mr. Wagenhals : We have comp leted our review of your filing . We remind you that the company and its management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff . Sincerely, /s/ Rufus Decker for Craig Arakawa Accounting Branch Chief Office of Beverages, Apparel and Mining