-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, K4/f2Nq3ge1EIsc8IFpnYV9dNLyI8EevTpdyGuZb39Cr541vi0pC9ojujlyOxYcu YMMrjnByK7fpFQ2msRvOYw== 0000950123-09-042182.txt : 20091026 0000950123-09-042182.hdr.sgml : 20091026 20090909195406 ACCESSION NUMBER: 0000950123-09-042182 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20090909 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SMITH & WESSON HOLDING CORP CENTRAL INDEX KEY: 0001092796 STANDARD INDUSTRIAL CLASSIFICATION: ORDNANCE & ACCESSORIES, (NO VEHICLES/GUIDED MISSILES) [3480] IRS NUMBER: 870543688 STATE OF INCORPORATION: NV FISCAL YEAR END: 0430 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2100 ROOSEVELT AVENUE CITY: SPRINGFIELD STATE: MA ZIP: 01104 BUSINESS PHONE: 4137473573 MAIL ADDRESS: STREET 1: 2100 ROOSEVELT AVENUE CITY: SPRINGFIELD STATE: MA ZIP: 01104 FORMER COMPANY: FORMER CONFORMED NAME: SAF T HAMMER CORP/NV DATE OF NAME CHANGE: 20000404 FORMER COMPANY: FORMER CONFORMED NAME: LOST COAST VENTURES INC DATE OF NAME CHANGE: 19990809 CORRESP 1 filename1.htm 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   
 

-----END PRIVACY-ENHANCED MESSAGE-----