SEC Comment Letter for SPORTSMAN'S WAREHOUSE HOLDINGS, (SPWH) — Feb 11, 2026

SPORTSMAN'S WAREHOUSE HOLDINGS, INC.
Date: Feb. 11, 2026 · CIK: 0001132105 · Accession: 0000000000-26-001455

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

February 11, 2026

Author

Division of

Form

UPLOAD

Company

SPORTSMAN'S WAREHOUSE HOLDINGS, INC.

Letter

Re: Sportsman's Warehouse Holdings, Inc. Form 10-K for Fiscal Year Ended February 1, 2025 File No. 1-36401 Dear Jennifer F Jung:

February 11, 2026

Jennifer F Jung Chief Financial Officer Sportsman's Warehouse Holdings, Inc. 1475 West 9000 South Suite A West Jordan, UT 84088

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

Show Raw Text

<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 February 11, 2026

Jennifer F Jung
Chief Financial Officer
Sportsman's Warehouse Holdings, Inc.
1475 West 9000 South
Suite A
West Jordan, UT 84088

 Re: Sportsman's Warehouse Holdings, Inc.
 Form 10-K for Fiscal Year Ended February 1, 2025
 File No. 1-36401
Dear Jennifer F Jung:

 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
</TEXT>
</DOCUMENT>

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