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SEC Company Response from SMITH & WESSON BRANDS, INC. (SWBI) (CIK 0001092796) (SWBI) — Sep 9, 2009

SMITH & WESSON BRANDS, INC. (SWBI) (CIK 0001092796)
Date: Sept. 9, 2009 · CIK: 0001092796 · Accession: 0000950123-09-042182

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File numbers found in text: 333-160911

Referenced dates: September 4, 2009

Date
September 9, 2009
Author
SMITH & WESSON HOLDING CORPORATION
Form
CORRESP
Company
SMITH & WESSON BRANDS, INC. (SWBI) (CIK 0001092796)

Letter

SMITH & WESSON HOLDING CORPORATION

2100 Roosevelt Avenue

Springfield, Massachusetts 01104

September 9, 2009

VIA FACSIMILE (703-813-6968) AND EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

Attention: Sherry Haywood

Re:

Smith & Wesson Holding Corporation

Form S-3

File No. 333-160911

Ladies and Gentlemen:

Smith & Wesson Holding Corporation (the “Company”) hereby requests the withdrawal of its request that the Commission accelerate the effective date of the above-captioned Registration Statement. The Company’s original request for acceleration was made by letter dated September 4, 2009.

Very truly yours,
SMITH & WESSON HOLDING CORPORATION

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CORRESP
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corresp

SMITH & WESSON HOLDING CORPORATION

2100 Roosevelt Avenue

Springfield, Massachusetts 01104

September 9, 2009

VIA FACSIMILE (703-813-6968) AND EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

Attention: Sherry Haywood

    Re:

     Smith & Wesson Holding Corporation

Form S-3

File No. 333-160911

Ladies and Gentlemen:

     Smith & Wesson Holding Corporation (the “Company”) hereby requests the withdrawal of its
request that the Commission accelerate the effective date of the above-captioned Registration
Statement. The Company’s original request for acceleration was made by letter dated September 4,
2009.

    Very truly yours,

SMITH & WESSON HOLDING CORPORATION

    By:

/s/  Michael F. Golden

    Name:
    Michael F. Golden

    Title:
    President and Chief Executive Officer