SEC Comment Letter for SPORTSMAN'S WAREHOUSE HOLDINGS, INC. (SPWH) (CIK 0001132105) (SPWH) — Apr 30, 2018
SPORTSMAN'S WAREHOUSE HOLDINGS, INC. (SPWH) (CIK 0001132105)
Date: April 30, 2018 · CIK: 0001132105 · Accession: 0000000000-18-013239
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Reasoning
File numbers found in text: 333-224421
Letter
Mail Stop 3561 April 30 , 2018 Jon Barker Chief Executive Officer Sportsman’s Warehouse Holdings, Inc. 7035 South High Tech Drive Midvale, UT 84047
Re: Sportsman’s Warehouse Holdings, Inc. Registration Statement on Form S-3 Filed April 24 2018 File No. 333-224421
Dear Mr. Barker :
This is to advise you that we have not reviewed and will not review your registration statement .
Please refer to Rules 460 and 461 regarding requests for acceleration. 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 .
Please contact Courtney Haseley , Attorney -Adviser , at (202) 551 -7689 with any questions.
Sincerely,
/s/ Lisa M. Kohl for
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Mail Stop 3561
April 30 , 2018
Jon Barker
Chief Executive Officer
Sportsman’s Warehouse Holdings, Inc.
7035 South High Tech Drive
Midvale, UT 84047
Re: Sportsman’s Warehouse Holdings, Inc.
Registration Statement on Form S-3
Filed April 24 2018
File No. 333-224421
Dear Mr. Barker :
This is to advise you that we have not reviewed and will not review your registration
statement .
Please refer to Rules 460 and 461 regarding requests for acceleration. 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 .
Please contact Courtney Haseley , Attorney -Adviser , at (202) 551 -7689 with any
questions.
Sincerely,
/s/ Lisa M. Kohl for
Mara L. Ransom
Assistant Director
Office of Consumer Products
cc: John -Paul Motley , Esq.
O’Melveny & Myers LLP