SEC Comment Letter for SMITH & WESSON BRANDS, INC. (SWBI) (CIK 0001092796) (SWBI) — Mar 6, 2006
SMITH & WESSON BRANDS, INC. (SWBI) (CIK 0001092796)
Date: March 6, 2006 · CIK: 0001092796 · Accession: 0000000000-06-010881
AI Filing Summary & Sentiment
Reasoning
Letter
March 6, 2006 via U.S. mail and facsimile Michael F. Golden President and Chief Executive Officer Smith & Wesson Holding Corporation 2100 Roosevelt Avenue Springfield, MA 01104
RE: Smith & Wesson Holding Corporation Form 10-K for the fiscal year ended April 30, 2005 Forms 10-Q for the fiscal quarters ended October 31, 2005 and July 31, 2005 File No. 1-31552
Dear Mr. Golden:
We have completed our review of your Form 10-K and related filings and have no further comments at this time.
If you have any further questions regarding our review of your filings, please contact Meagan Caldwell at (202) 551-3754 or, in her absence, Jeanne Baker, Assistant Chief Accountant at (202) 551- 3691.
Sincerely,
Rufus Decker
Accounting Branch Chief
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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
March 6, 2006
via U.S. mail and facsimile
Michael F. Golden
President and Chief Executive Officer
Smith & Wesson Holding Corporation
2100 Roosevelt Avenue
Springfield, MA 01104
RE: Smith & Wesson Holding Corporation
Form 10-K for the fiscal year ended April 30, 2005
Forms 10-Q for the fiscal quarters ended October 31, 2005 and July
31, 2005
File No. 1-31552
Dear Mr. Golden:
We have completed our review of your Form 10-K and related
filings and have no further comments at this time.
If you have any further questions regarding our review of
your
filings, please contact Meagan Caldwell at (202) 551-3754 or, in
her
absence, Jeanne Baker, Assistant Chief Accountant at (202) 551-
3691.
Sincerely,
Rufus Decker
Accounting Branch Chief
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??
??
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Mr. Gary T. Steele
March 9, 2005
Page 1 of 1
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010
DIVISION OF
CORPORATION FINANCE
</TEXT>
</DOCUMENT>