<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13D" xmlns:com="http://www.sec.gov/edgar/common">
  <schemaVersion>X0202</schemaVersion>
<headerData>
    <submissionType>SCHEDULE 13D/A</submissionType>
    <previousAccessionNumber>0001213900-26-020593</previousAccessionNumber>
    <filerInfo>
      <filer>
        <filerCredentials>
          <!-- Field: Pseudo-Tag; ID: Name; Data: Beretta Holding S.A. -->
          <cik>0002086731</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>


    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <amendmentNo>4</amendmentNo>
      <securitiesClassTitle>Common Stock, $1.00 par value per share</securitiesClassTitle>
      <dateOfEvent>03/25/2026</dateOfEvent>
      <previouslyFiledFlag>false</previouslyFiledFlag>
      <issuerInfo>
        <issuerCIK>0000095029</issuerCIK>
        <issuerCusips>
          <issuerCusipNumber>864159108</issuerCusipNumber>
        </issuerCusips>
        <issuerName>STURM RUGER &amp; CO INC</issuerName>
        <address>
          <com:street1>1 LACEY PLACE</com:street1>
          <com:city>SOUTHPORT</com:city>
          <com:stateOrCountry>CT</com:stateOrCountry>
          <com:zipCode>06490</com:zipCode>
        </address>
      </issuerInfo>
      <authorizedPersons>
        <notificationInfo>
          <personName>Robert Eckert</personName>
          <personPhoneNum>352 691 325 028</personPhoneNum>
          <personAddress>
            <com:street1>Beretta Holding S.A., 9 rue Sainte Zithe</com:street1>
            <com:city>Luxembourg</com:city>
            <com:stateOrCountry>N4</com:stateOrCountry>
            <com:zipCode>L-2763</com:zipCode>
          </personAddress>
        </notificationInfo>
      </authorizedPersons>
    </coverPageHeader>
    <reportingPersons>
      <reportingPersonInfo>
        <reportingPersonCIK>0002086731</reportingPersonCIK>
        <reportingPersonNoCIK>N</reportingPersonNoCIK>
        <reportingPersonName>Beretta Holding S.A.</reportingPersonName>
        <memberOfGroup>b</memberOfGroup>
        <fundType>WC</fundType>
        <legalProceedings>N</legalProceedings>
        <citizenshipOrOrganization>N4</citizenshipOrOrganization>
        <soleVotingPower>1587000.00</soleVotingPower>
        <sharedVotingPower>0.00</sharedVotingPower>
        <soleDispositivePower>1587000.00</soleDispositivePower>
        <sharedDispositivePower>0.00</sharedDispositivePower>
        <aggregateAmountOwned>1587000.00</aggregateAmountOwned>
        <isAggregateExcludeShares>N</isAggregateExcludeShares>
        <percentOfClass>9.95</percentOfClass>
        <typeOfReportingPerson>HC</typeOfReportingPerson>
      </reportingPersonInfo>
    </reportingPersons>
    <items1To7>
      <item1>
        <securityTitle>Common Stock, $1.00 par value per share</securityTitle>
        <issuerName>STURM RUGER &amp; CO INC</issuerName>
        <issuerPrincipalAddress>
          <com:street1>1 LACEY PLACE</com:street1>
          <com:city>SOUTHPORT</com:city>
          <com:stateOrCountry>CT</com:stateOrCountry>
          <com:zipCode>06490</com:zipCode>
        </issuerPrincipalAddress>
        <commentText>This Amendment No. 4 to the Schedule 13D ("Amendment No. 4") is being filed on behalf of the undersigned, Beretta Holding S.A. (the "Reporting Person"), to amend the Schedule 13D filed by the Reporting Person with the SEC on September 22, 2025, the first amendment to the Schedule 13D filed by the Reporting Person with the SEC on October 2, 2025, the second amendment to the Schedule 13D filed by the Reporting Person with the SEC on December 1, 2025, and the third amendment to the Schedule 13D filed by the Reporting Person with the SEC on February 26, 2026 (collectively, as amended, the "Schedule 13D"). Except as specifically amended and supplemented by this Amendment No. 4, the information previously reported in the Schedule 13D remains unchanged. All capitalized terms contained herein but not otherwise defined shall have the meaning ascribed to such terms in the Schedule 13D.</commentText>
      </item1>
      <item4>
        <transactionPurpose>Item 4 is hereby amended to add the following:

On March 25, 2026, the Reporting Person delivered a letter (the "Letter") to the Issuer's board of directors (the "Board"), disclosing that, subject to the Issuer granting the Reporting Person an exemption under the shareholder rights plan (commonly referred to as a "poison pill") adopted by the Board on October 14, 2025, the Reporting Person is prepared to commence a tender offer for up to 20.05% of the Issuer's outstanding shares of common stock not already owned by the Reporting Person, at a purchase price of $44.80 per share. This represents a significant premium of approximately 20% to the volume-weighted average price of the Issuer's shares over the 60 trading days ending on March 24, 2026.

The foregoing description of the Letter does not purport to be complete and is qualified in its entirety by reference to the full text of the Letter, which is attached hereto as Exhibit 99.1 and incorporated herein by reference.</transactionPurpose>
      </item4>
      <item7>
        <filedExhibits>Item 7 is hereby amended to add the following exhibit:

Exhibit 99.1 - Letter to the Board of Directors, dated March 25, 2026</filedExhibits>
      </item7>
    </items1To7>
    <signatureInfo>
      <signaturePerson>
        <signatureReportingPerson>Beretta Holding S.A.</signatureReportingPerson>
        <signatureDetails>
          <signature>/s/ Robert Eckert</signature>
          <title>Robert Eckert, General Manager of Beretta Holding S.A.</title>
          <date>03/25/2026</date>
        </signatureDetails>
      </signaturePerson>
    </signatureInfo>
  </formData>

</edgarSubmission>
