SEC Comment Letter 0000000000-23-010866 to SPORTSMAN'S WAREHOUSE HOLDINGS, INC. (SPWH) (CIK 0001132105) (SPWH)
SPORTSMAN'S WAREHOUSE HOLDINGS, INC. (SPWH) (CIK 0001132105)
Date: Oct. 2, 2023 · CIK: 0001132105 · Accession: 0000000000-23-010866
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United States securities and exchange commission logo
October 2, 2023
Jon Baker
Chief Executive Officer
Sportsman’s Warehouse Holdings, Inc.
1475 West 9000 South Suite A
West Jordan, Utah 84088
Re:Sportsman’s Warehouse Holdings, Inc.
Form 10-K for the Fiscal Year Ended January 28, 2023
Filed April 13, 2023
File No. 1-36401
Dear Jon Baker:
We have completed our review of your filing. 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 Trade & Services