SEC Comment Letter for SMITH & WESSON BRANDS, INC. (SWBI) (CIK 0001092796) (SWBI) — Mar 4, 2014
SMITH & WESSON BRANDS, INC. (SWBI) (CIK 0001092796)
Date: March 4, 2014 · CIK: 0001092796 · Accession: 0000000000-14-010788
AI Filing Summary & Sentiment
Reasoning
Letter
March 4, 2014 Via E -mail Jeffrey D. Buchanan Chief Financial Officer Smith & Wesson Holding Corporation 2100 Roosevelt Avenue Springfield, Massachusetts 01102 -2208
Re: Smith & Wesson Holding Corporation Form 10 -K for Fiscal Year Ended April 30, 2013 Filed June 25, 2013 File No. 1-31552
Dear Mr. Buchanan:
We have completed our review of your filing . 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 and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of th e United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Melissa N. Rocha
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March 4, 2014 Via E -mail Jeffrey D. Buchanan Chief Financial Officer Smith & Wesson Holding Corporation 2100 Roosevelt Avenue Springfield, Massachusetts 01102 -2208 Re: Smith & Wesson Holding Corporation Form 10 -K for Fiscal Year Ended April 30, 2013 Filed June 25, 2013 File No. 1-31552 Dear Mr. Buchanan: We have completed our review of your filing . 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 and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of th e United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Melissa N. Rocha Melissa N. Rocha Senior Assistant Chief Accountant