SEC Comment Letter for SMITH & WESSON BRANDS, INC. (SWBI) (CIK 0001092796) (SWBI) — Dec 1, 2009
SMITH & WESSON BRANDS, INC. (SWBI) (CIK 0001092796)
Date: Dec. 1, 2009 · CIK: 0001092796 · Accession: 0000000000-09-067685
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UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-4631
DIVISION OF CORPORATION FINANCE
VIA FACSIMILE AND U.S. MAIL
December 1, 2009 William F. Spengler Chief Financial Officer Smith & Wesson Holding Corporation 2100 Roosevelt Avenue Springfield, Massachusetts 01104 RE: Smith & Wesson Holding Corporation Form 10-K for Fiscal Ye ar Ended April 30, 2009 Form 10-Q for Fiscal Quarter Ended July 31, 2009 File No. 1-31552 Dear Mr. Spengler:
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 regardi ng our review of legal or disclosure matters in your filings, pleas e direct them to Hagen Ganem, Attorney, at (202) 551-3330 or, in his absence, Jay Ingram, Legal Bran ch Chief, at (202) 551-3397. Please contact Ernest Greene, Staff Accountan t, at (202) 551-3733 or, in hi s absence, the undersigned at (202) 551-3689, if you have questions regarding our review of the financial statements and related matters. Sincerely, John Hartz S e n i o r A s s i s t a n t Chief Accountant
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-4631
DIVISION OF
CORPORATION FINANCE
VIA FACSIMILE AND U.S. MAIL
December 1, 2009
William F. Spengler Chief Financial Officer Smith & Wesson Holding Corporation 2100 Roosevelt Avenue Springfield, Massachusetts 01104
RE: Smith & Wesson Holding Corporation
Form 10-K for Fiscal Ye ar Ended April 30, 2009
Form 10-Q for Fiscal Quarter Ended July 31, 2009
File No. 1-31552
Dear Mr. Spengler:
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 regardi ng our review of legal or disclosure
matters in your filings, pleas e direct them to Hagen Ganem, Attorney, at (202) 551-3330
or, in his absence, Jay Ingram, Legal Bran ch Chief, at (202) 551-3397. Please contact
Ernest Greene, Staff Accountan t, at (202) 551-3733 or, in hi s absence, the undersigned at
(202) 551-3689, if you have questions regarding our review of the financial statements
and related matters. Sincerely, John Hartz
S e n i o r A s s i s t a n t
Chief Accountant