SEC Comment Letter 0000000000-23-003146 to SMITH & WESSON BRANDS, INC. (SWBI) (CIK 0001092796) (SWBI)
SMITH & WESSON BRANDS, INC. (SWBI) (CIK 0001092796)
Date: March 29, 2023 · CIK: 0001092796 · Accession: 0000000000-23-003146
AI Filing Summary & Sentiment
File numbers found in text: 001-31552
Letter
United States securities and exchange commission logo March 29, 2023 Deana McPherson Executive Vice President and Chief Financial Officer Smith & Wesson Brands, Inc. 2100 Roosevelt Avenue Springfield, MA 01104 Re:Smith & Wesson Brands, Inc. Form 10-K for the Fiscal Year Ended April 30, 2022 File No. 001-31552 Dear Deana McPherson: 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 their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Manufacturing
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United States securities and exchange commission logo
March 29, 2023
Deana McPherson
Executive Vice President and Chief Financial Officer
Smith & Wesson Brands, Inc.
2100 Roosevelt Avenue
Springfield, MA 01104
Re:Smith & Wesson Brands, Inc.
Form 10-K for the Fiscal Year Ended April 30, 2022
File No. 001-31552
Dear Deana McPherson:
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 their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Manufacturing