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 | |
| |
