SMITH & WESSON BRANDS, INC. responded to SEC staff comments on leases
Letter dated
2026-01-30; published on EDGAR 2026-09-02 — the
SEC releases comment letters only after the review closes.
We note your disclosure that as part of the Relocation, on January 31, 2023, you entered into (i) an assignment and assumption agreement with AOUT, pursuant to which AOUT assumed all of your rights, entitlement, and obligations in, to, and under the Missouri Lease, or the Assignment and Assumption Agreement, and (ii) an amended and restated guaranty in favor of RCS-S&W Facility, LLC, as successor in interest to the…
Evidence
Direction
company to staff
Letter dated
2026-01-30
Published on edgar
2026-09-02
Reviewing
Smith & Wesson Brands, Inc. Form 10-K for the Fiscal Year Ended April 30, 2025 Form 10-Q for the Quarter Ended October 31, 2025 Form 8-K furnished December 4, 2
Source
Company response to SEC staff (CORRESP)
Topics
Leases, Internal control, Non-GAAP measures
Why
SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.
SEC staff questioned SMITH & WESSON BRANDS, INC.'s accounting for leases
Letter dated
2026-01-16; published on EDGAR 2026-09-02 — the
SEC releases comment letters only after the review closes.
We note your disclosure that as part of the Relocation, on January 31, 2023, you entered into (i) an assignment and assumption agreement with AOUT, pursuant to which AOUT assumed all of your rights, entitlement, and obligations in, to, and under the Missouri Lease, or the Assignment and Assumption Agreement, and (ii) an amended and restated guaranty in favor of RCS-S&W Facility, LLC, as successor in interest to the…
Evidence
Direction
staff to company
Letter dated
2026-01-16
Published on edgar
2026-09-02
Reviewing
Smith & Wesson Brands, Inc. Form 10-K for the Fiscal Year Ended April 30, 2025 Form 10-Q for the Quarter Ended October 31, 2025 Form 8-K furnished December 4, 2
Source
SEC staff comment letter (UPLOAD)
Topics
Leases, Internal control, Non-GAAP measures
Why
SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.