SEC Comment Letter for SMITH & WESSON BRANDS, (SWBI) — Feb 9, 2026

SMITH & WESSON BRANDS, INC.
Date: Feb. 9, 2026 · CIK: 0001092796 · Accession: 0000000000-26-001306

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File numbers found in text: 001-31552

Date

February 9, 2026

Author

Division of

Form

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SMITH & WESSON BRANDS, INC.

Letter

Re: Smith & Wesson Brands, Inc. Form 10-K for the Fiscal Year Ended April 30, 2025 File No. 001-31552 Dear Deana McPherson:

February 9, 2026

Deana McPherson Chief Financial Officer Smith & Wesson Brands, Inc. 1852 Proffitt Springs Road Maryville, Tennessee 37801

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

Show Raw Text

<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 February 9, 2026

Deana McPherson
Chief Financial Officer
Smith & Wesson Brands, Inc.
1852 Proffitt Springs Road
Maryville, Tennessee 37801

 Re: Smith & Wesson Brands, Inc.
 Form 10-K for the Fiscal Year Ended April 30, 2025
 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
</TEXT>
</DOCUMENT>

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