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Table of Contents

Table of Contents

Table of Contents

-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, KS3J2Y7mP7e1JfP20k0jmA2oJIWP2U1adGy3gEbUmvFhkeQjSyLZ8h+PYLwbbZIj HPLFgSHAqltfxikeNN4PCw== 0000950153-03-000401.txt : 20030303 0000950153-03-000401.hdr.sgml : 20030303 20030303165515 ACCESSION NUMBER: 0000950153-03-000401 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20030303 ITEM INFORMATION: Changes in registrant's certifying accountant FILED AS OF DATE: 20030303 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SMITH & WESSON HOLDING CORP CENTRAL INDEX KEY: 0001092796 STANDARD INDUSTRIAL CLASSIFICATION: [9995] IRS NUMBER: 870543688 STATE OF INCORPORATION: NV FISCAL YEAR END: 0430 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 001-31552 FILM NUMBER: 03589887 BUSINESS ADDRESS: STREET 1: 14500 N. NORTHSIGHT STREET 2: SUITE 221 CITY: SCOTTSDALE STATE: AZ ZIP: 85260 BUSINESS PHONE: 4809499700 MAIL ADDRESS: STREET 1: 14500 N. NORTHSIGHT STREET 2: SUITE 221 CITY: SCOTTSDALE STATE: AZ ZIP: 85260 FORMER COMPANY: FORMER CONFORMED NAME: LOST COAST VENTURES INC DATE OF NAME CHANGE: 19990809 FORMER COMPANY: FORMER CONFORMED NAME: SAF T HAMMER CORP/NV DATE OF NAME CHANGE: 20000404 8-K 1 p67533e8vk.htm 8-K e8vk

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 or 15(d) of
the Securities Exchange Act of 1934

Date of Report (Date of earliest event reported): March 3, 2003

Smith & Wesson Holding Corporation

(Exact name of registrant as specified in its charter)


Nevada (State or other jurisdiction of incorporation)		029015 (Commission File Number)		87-0543688 (I.R.S. Employer Identification No.)

14500 N. Northsight Blvd., Suite 116
Scottsdale, Arizona 85260
(Address of principal executive offices)

480.949.9700
(Registrant’s telephone number, including area code)

TABLE OF CONTENTS


	ITEM 4. CHANGES IN REGISTRANT’S CERTIFYING ACCOUNTANT
SIGNATURES
Exhibit Index
EX-16

ITEM 4. CHANGES IN REGISTRANT’S CERTIFYING ACCOUNTANT

(a) Previous independent accountants

(i) On February 24, 2003, Smith & Wesson Holding Corporation (the “Registrant”) notified Stonefield Josephson, Inc. of its dismissal as the Registrant's independent accountants effective upon the date of completion of services related to the Registrant’s Form 10-QSB for the period ended January 31, 2003 (the “Effective Date”). The Registrant’s Audit Committee and the Board of Directors participated in and approved the decision to change independent accountants.

(ii) The reports of Stonefield Josephson, Inc. on the financial statements for the past two fiscal years contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principle, however, the consolidated financial statements for December 31, 2000 included an explanatory paragraph wherein they expressed substantial doubt about the Registrant’s ability to continue as a going concern.

(iii) In connection with its audits for the two most recent fiscal years and through March 3, 2003, there have been no disagreements with Stonefield Josephson, Inc. on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements if not resolved to the satisfaction of Stonefield Josephson, Inc. would have caused them to make reference thereto in their report on the financial statements for such years.

(iv) The Registrant has requested that Stonefield Josephson, Inc. furnish it with a letter addressed to the SEC stating whether or not it agrees with the above statements. A copy of such letter, dated March 3, 2003, is filed as Exhibit 16 to this Form 8-K.

(b) New independent accountants

(i) The Registrant engaged PricewaterhouseCoopers LLP, as its new independent accountants effective as of the Effective Date. During the two most recent fiscal years and through March 3, 2003, the Registrant has not consulted with PricewaterhouseCoopers LLP regarding either (i) the application of accounting principles to a specified transaction, either completed or proposed; or the type of audit opinion that might be rendered on the Registrant’s financial statements, and neither a written report was provided to the Registrant nor oral advice was provided that PricewaterhouseCoopers LLP concluded was an important factor considered by the Registrant in reaching a decision as to the accounting, auditing or financial reporting issue; or (ii) any matter that was the subject of a disagreement, as the term is defined in Item 304(a)(1)(iv) of Regulation S-B and the related instructions to Item 304 of Regulation S-B.

SIGNATURES

In accordance with the requirements of the Exchange Act, the registrant caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.


Dated: March 3, 2003
	SMITH & WESSON HOLDING CORPORATION,
	a Nevada corporation

	By: /s/ Mitchell A. Saltz
	Mitchell A. Saltz, CEO, Director

Exhibit Index

EX-16 3 p67533exv16.txt EX-16 EXHIBIT 16 March 3, 2003 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Re: Smith & Wesson Holding Corporation Commission File No. 029015 Dear Commissioners: We have read the statements contained in Item 4 "Changes in Registrant's Certifying Accountant" of the Form 8-K of Smith & Wesson Holding Corporation to be filed with the Securities and Exchange Commission on or around March 3, 2003 and agree with the statements contained therein. Very truly yours, /s/ Stonefield Josephson, Inc. Certified Public Accountants -----END PRIVACY-ENHANCED MESSAGE-----

Exhibit No.

Description

Letter from Stonefield Josephson, Inc. to SEC dated March 3, 2003.

	(i)		On February 24, 2003, Smith & Wesson Holding Corporation (the “Registrant”) notified Stonefield Josephson, Inc. of its dismissal as the Registrant's independent accountants effective upon the date of completion of services related to the Registrant’s Form 10-QSB for the period ended January 31, 2003 (the “Effective Date”). The Registrant’s Audit Committee and the Board of Directors participated in and approved the decision to change independent accountants.

	(ii)		The reports of Stonefield Josephson, Inc. on the financial statements for the past two fiscal years contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principle, however, the consolidated financial statements for December 31, 2000 included an explanatory paragraph wherein they expressed substantial doubt about the Registrant’s ability to continue as a going concern.

	(iii)		In connection with its audits for the two most recent fiscal years and through March 3, 2003, there have been no disagreements with Stonefield Josephson, Inc. on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements if not resolved to the satisfaction of Stonefield Josephson, Inc. would have caused them to make reference thereto in their report on the financial statements for such years.

	(iv)		The Registrant has requested that Stonefield Josephson, Inc. furnish it with a letter addressed to the SEC stating whether or not it agrees with the above statements. A copy of such letter, dated March 3, 2003, is filed as Exhibit 16 to this Form 8-K.