SEC Company Response from SPORTSMAN'S WAREHOUSE HOLDINGS, INC. (SPWH) (CIK 0001132105) (SPWH) — Apr 14, 2014
SPORTSMAN'S WAREHOUSE HOLDINGS, INC. (SPWH) (CIK 0001132105)
Date: April 14, 2014 · CIK: 0001132105 · Accession: 0001193125-14-143093
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File numbers found in text: 333-194421
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CORRESP 1 filename1.htm CORRESP April 14, 2014 Mara Ransom Assistant Director Division of Corporation Finance U.S. Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549-3628 Re: Sportsman’s Warehouse Holdings, Inc. Registration Statement No. 333-194421 Ladies and Gentlemen: Pursuant to Rule 460 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Securities Act”), we, as representatives of the several Underwriters, wish to advise you that the Preliminary Prospectus issued on April 7, 2014, and included as part of Amendment No. 3 to the above-mentioned Registration Statement on Form S-1 filed with the Securities and Exchange Commission on April 7, 2014, was distributed during the period from April 7, 2014 through 5:00 P.M., Eastern Time, on April 10, 2014, as follows: 775 prospectuses to underwriters 5518 prospectuses to institutions and others Total: 6293 In accordance with Rule 461 of the General Rules and Regulations under the Securities Act, we hereby join in the request of Sportsman’s Warehouse Holdings, Inc. for acceleration of the effective date of the above-named registration statement so that it becomes effective at 4:00 P.M., Eastern Time, on April 16, 2014, or as soon thereafter as practicable. * * * Very truly yours, CREDIT SUISSE SECURITIES (USA) LLC By: /S/ HUGH PAISLEY Name: Hugh Paisley Title: Managing Director GOLDMAN, SACHS & CO. By: /S/ RICHARD COHN Name: Richard Cohn Title: Managing Director