# EDGAR Filing Document

**Accession Number:** 0001092796
**File Stem:** 0000000000-23-003146
**Filing Date:** 2023-3
**Character Count:** 3078
**Document Hash:** 701088706e6814b8ac13200dc44c358b
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-003146.hdr.sgml**: 20230426

**ACCESSION NUMBER**: 0000000000-23-003146

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230329

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** SMITH & WESSON BRANDS, INC.
- **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:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** 2100 ROOSEVELT AVENUE
- **CITY:** SPRINGFIELD
- **STATE:** MA
- **ZIP:** 01104
- **BUSINESS PHONE:** 844-363-5386

**MAIL ADDRESS:**
- **STREET 1:** 2100 ROOSEVELT AVENUE
- **CITY:** SPRINGFIELD
- **STATE:** MA
- **ZIP:** 01104

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** AMERICAN OUTDOOR BRANDS CORP
- **DATE OF NAME CHANGE:** 20170118

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** AMERICAN OUTDOOR BRANDS CORPORATON
- **DATE OF NAME CHANGE:** 20170103

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** SMITH & WESSON HOLDING CORP
- **DATE OF NAME CHANGE:** 20020315
**PUBLIC REFERENCE ACCESSION NUMBER**: 0000950170-22-012043

## Text-Extract

```

United States securities and exchange commission logo

                       March 29, 2023

       Deana McPherson
       Executive Vice President and Chief Financial Officer
       Smith & Wesson Brands, Inc.
       2100 Roosevelt Avenue
       Springfield, MA 01104

                                                        Re: Smith & Wesson
Brands, Inc.
                                                            Form 10-K for the
Fiscal Year Ended April 30, 2022
                                                            File No. 001-31552

       Dear Deana McPherson:

              We have completed our review of your filings. 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 Manufacturing

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

DIVISION OF
CORPORATION FINANCE

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

March 29, 2023

Deana McPherson
Executive Vice President and Chief Financial Officer
Smith & Wesson Brands, Inc.
2100 Roosevelt Avenue
Springfield, MA 01104

**Re: Smith & Wesson Brands, Inc.**
**Form 10-K for the Fiscal Year Ended April 30, 2022**
**File No. 001-31552**

Dear Deana McPherson:

We have completed our review of your filings. 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 Manufacturing