SEC Comment Letter for SMITH & WESSON BRANDS, INC. (SWBI) (CIK 0001092796) (SWBI) — Feb 25, 2008
SMITH & WESSON BRANDS, INC. (SWBI) (CIK 0001092796)
Date: Feb. 25, 2008 · CIK: 0001092796 · Accession: 0000000000-08-009750
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UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-7010 DIVISION OF CORPORATION FINANCE Mail Stop 7010 February 25, 2008 Mr. John A. Kelly Chief Financial Officer Smith & Wesson Holding Corp. 2100 Roosevelt Avenue Springfield, MA 01104
RE: Form 10-K for the fiscal year ended April 30, 2007 Forms 10-Q for the periods ended Ju ly 31, 2007 and October 31, 2007 File No. 1-31552
Dear Mr. Kelly: We have completed our review of your Fo rm 10-K and related filings and have no further comments at this time. If you have any further questions regard ing our review of your filings, please direct them to Jeffrey Gordon, Staff Accountan t, at (202) 551-3866 or, in his absence, to the undersigned at (202) 551-3689. S i n c e r e l y , John Hartz Senior Assistant Chief Accountant
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010
DIVISION OF
CORPORATION FINANCE
Mail Stop 7010
February 25, 2008
Mr. John A. Kelly Chief Financial Officer Smith & Wesson Holding Corp. 2100 Roosevelt Avenue Springfield, MA 01104
RE: Form 10-K for the fiscal year ended April 30, 2007
Forms 10-Q for the periods ended Ju ly 31, 2007 and October 31, 2007
File No. 1-31552
Dear Mr. Kelly:
We have completed our review of your Fo rm 10-K and related filings and have no
further comments at this time.
If you have any further questions regard ing our review of your filings, please
direct them to Jeffrey Gordon, Staff Accountan t, at (202) 551-3866 or, in his absence, to
the undersigned at (202) 551-3689. S i n c e r e l y , John Hartz Senior Assistant Chief Accountant