# EDGAR Filing Document

**Accession Number:** 0001616318
**File Stem:** 0001616318-23-000046
**Filing Date:** 2023-3
**Character Count:** 2618
**Document Hash:** a33252b9dd93b28813e3b55e8966ae7c
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001616318-23-000046.hdr.sgml**: 20230531

**ACCESSION NUMBER**: 0001616318-23-000046

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230327

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Vista Outdoor Inc.
- **CENTRAL INDEX KEY:** 0001616318
- **STANDARD INDUSTRIAL CLASSIFICATION:** ORDNANCE & ACCESSORIES, (NO VEHICLES/GUIDED MISSILES) [3480]
- **IRS NUMBER:** 471016855
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0331

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 1 VISTA WAY
- **CITY:** ANOKA
- **STATE:** MN
- **ZIP:** 55303
- **BUSINESS PHONE:** 763-433-1000

**MAIL ADDRESS:**
- **STREET 1:** 1 VISTA WAY
- **CITY:** ANOKA
- **STATE:** MN
- **ZIP:** 55303

![vistaoutdoora08a03fa.jpg](vistaoutdoora08a03fa.jpg)

March 27, 2023

<u>VIA EDGAR</u>

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

100 F Street, N.E.

Washington, D.C. 20549

Attention: Mr. Dale Welcome

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Mr. Kevin Stertzel

**Re: Vista Outdoor Inc.**

**Form 10-K for the Fiscal Year Ended March 31, 2022 Filed May 24, 2022**

**Form 8-K Filed February 2, 2023**

**File No. 001-36597**

Dear Mr. Welcome and Mr. Stertzel:

Reference is made to the comment letter (the "<u>Comment Letter</u>") dated March 14, 2023 from the staff (the "<u>Staff</u>") of the Division of Corporation Finance of the Securities and Exchange Commission (the "<u>Commission</u>") with respect to above-referenced filings for Vista Outdoor Inc. (the "<u>Company</u>").

As discussed by the Company's counsel with the Staff on March 24, 2023, in order to consider and fully respond to the comments raised by the Staff in the Comment Letter, the Company believes that it will require additional time beyond the ten business days referred to in the Comment Letter.

Accordingly, the Company respectfully requests an extension of the time to respond to the Comment Letter until April 11, 2023.

We are grateful for the Staff's assistance in this matter. Please do not hesitate to contact the undersigned at (763) 712-6244 or Andrew Keegan, Interim Chief Financial Officer, at (763) 323-2318 if you have any further questions or require any further information.

Sincerely,

<u>/s/ Mark R. Kowalski</u><br>Mark R. Kowalski<br>Controller and Chief Accounting Officer<br>

<br>