SEC Comment Letter for SMITH & WESSON BRANDS, INC. (SWBI) (CIK 0001092796) (SWBI) — Mar 16, 2017

SMITH & WESSON BRANDS, INC. (SWBI) (CIK 0001092796)
Date: March 16, 2017 · CIK: 0001092796 · Accession: 0000000000-17-008780

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

April 30, 2016

Author

/s/ Terence O ’Brien

Form

UPLOAD

Company

SMITH & WESSON BRANDS, INC. (SWBI) (CIK 0001092796)

Letter

Mail Stop 4631 March 15 , 2017 Via E -mail Mr. Jeffrey D. Buchanan Chief Financial Officer American Outdoor Brands Corporation 2100 Roosevelt Avenue Springfield, Massachusetts 01104

Re: American Outdoor Brands Corporation Form 10-K for the Year Ended April 30, 2016 Filed June 16, 2016 File No. 1-31552

Dear Mr. Buchanan :

We have completed our review of your filings. We remind you that the company and its management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff .

Sincerely,
/s/ Terence O ’Brien

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Mail Stop 4631

March 15 , 2017

Via E -mail
Mr. Jeffrey D. Buchanan
Chief Financial Officer
American Outdoor Brands Corporation
2100 Roosevelt Avenue
Springfield, Massachusetts 01104

Re: American Outdoor Brands Corporation
 Form 10-K for the Year Ended April 30, 2016
Filed June 16, 2016
File No. 1-31552

Dear Mr. Buchanan :

We have completed our review of your filings.  We remind you that the company and its
management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding
any review, comments, action or absence of action by the staff .

Sincerely,

       /s/ Terence O ’Brien

Terence O’Brien
       Accounting Branch Chief
Office of Manufacturing and Construction

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