SEC Comment Letter for SMITH & WESSON BRANDS, INC. (SWBI) (CIK 0001092796) (SWBI) — Feb 8, 2013
SMITH & WESSON BRANDS, INC. (SWBI) (CIK 0001092796)
Date: Feb. 8, 2013 · CIK: 0001092796 · Accession: 0000000000-13-007570
AI Filing Summary & Sentiment
Reasoning
Letter
February 8, 2013 Via E -mail Mr. Jeffrey D. Buchanan Executive Vice President, Chief Financial Officer, and Treasurer Smith & Wesson Holding Corporation 2100 Roosevelt Avenue Springfield, MA 01104
RE: Smith & Wesson Holding Corporation Form 10 -K for the Year ended April 30, 2012 Filed June 28, 2012 File No. 1 -31552
Dear Mr. Buchanan:
We have completed our review of your filings. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any per son under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 a nd all applicable rules require.
Sincerely,
/s/ Rufus Decker
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February 8, 2013 Via E -mail Mr. Jeffrey D. Buchanan Executive Vice President, Chief Financial Officer, and Treasurer Smith & Wesson Holding Corporation 2100 Roosevelt Avenue Springfield, MA 01104 RE: Smith & Wesson Holding Corporation Form 10 -K for the Year ended April 30, 2012 Filed June 28, 2012 File No. 1 -31552 Dear Mr. Buchanan: We have completed our review of your filings. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any per son under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 a nd all applicable rules require. Sincerely, /s/ Rufus Decker Rufus Decker Accounting Branch Chief