-----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, FQSu2bwmuZt29MWMNmW0TGVFfUXZkyJDUyYot69FK0OCUWC+VQ6xDpZ0ALcWGYPr M2b3qQXaQ5aOYcYS3iBAlg== 0000950153-05-003208.txt : 20051221 0000950153-05-003208.hdr.sgml : 20051221 20051221160918 ACCESSION NUMBER: 0000950153-05-003208 CONFORMED SUBMISSION TYPE: RW PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20051221 DATE AS OF CHANGE: 20051221 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SMITH & WESSON HOLDING CORP 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: RW SEC ACT: SEC FILE NUMBER: 333-128803 FILM NUMBER: 051278731 BUSINESS ADDRESS: STREET 1: 2100 ROOSEVELT AVENUE CITY: SPRINGFIELD STATE: MA ZIP: 01104 BUSINESS PHONE: 4137473573 MAIL ADDRESS: STREET 1: 2100 ROOSEVELT AVENUE CITY: SPRINGFIELD STATE: MA ZIP: 01104 FORMER COMPANY: FORMER CONFORMED NAME: SAF T HAMMER CORP/NV DATE OF NAME CHANGE: 20000404 FORMER COMPANY: FORMER CONFORMED NAME: LOST COAST VENTURES INC DATE OF NAME CHANGE: 19990809 RW 1 p71281rwrw.htm REGISTRATION WITHDRAWAL rw
 

(GREENBERG TRAURIG LOGO)
December 21, 2005
Via EDGAR
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
     
Re:
  Smith & Wesson Holding Corporation
 
  Request for Withdrawal of Registration Statement on Form S-3
 
  (File No. 333-128803)
 
Ladies and Gentlemen:

     We represent Smith & Wesson Holding Corporation (the “Company”). On October 4, 2005, the Company filed with the Securities and Exchange Commission (the “Commission”) a Registration Statement on Form S-3 (File No. 333-128803) (the “Registration Statement”) via the EDGAR electronic filing system. Pursuant to Rule 477 promulgated under the Securities Act of 1933, as amended (the “Securities Act”), we hereby request on behalf of the Company the withdrawal of the Registration Statement and the consent of the Commission to such withdrawal. The Company is withdrawing the Registration Statement because the Company was informed by the Staff of the Commission that the Company was not then eligible to use Form S-3. The Registration Statement has not been declared effective, and no sales have been made under the Registration Statement.
     We also respectfully request, on behalf of the Company, that, in accordance with Rule 457(p) promulgated under the Securities Act, all fees paid to the Commission in connection with the filing of the Registration Statement be credited to the Company’s account for future use.
     If you have any questions regarding this application for withdrawal, please contact the undersigned at (602) 445-8302.
     
 
  Very truly yours,
 
    
 
  /s/ Robert S. Kant
 
    
 
  Robert S. Kant
 
 
 
 
Greenberg Traurig, LLP | Attorneys at Law | 2375 East Camelback Road, Suite 700 | Phoenix, Arizona 85016 | Tel. 602.445.8000 | Fax 602.445.8100
       
 
 
  ALBANY
 
 
    
 
 
  AMSTERDAM
 
 
    
 
 
  ATLANTA
 
 
    
 
 
  BOCA RATON
 
 
    
 
 
  BOSTON
 
 
    
 
 
  CHICAGO
 
 
    
 
 
  DALLAS
 
 
    
 
 
  DELAWARE
 
 
    
 
 
  DENVER
 
 
    
 
 
  FORT LAUDERDALE
 
 
    
 
 
  HOUSTON
 
 
    
 
 
  LAS VEGAS
 
 
    
 
 
  LOS ANGELES
 
 
    
 
 
  MIAMI
 
 
    
 
 
  NEW JERSEY
 
 
    
 
 
  NEW YORK
 
 
    
 
 
  ORANGE COUNTY, CA
 
 
    
 
 
  ORLANDO
 
 
    
 
 
  SACRAMENTO
 
 
    
 
 
  SILICON VALLEY
 
 
    
 
 
  PHILADELPHIA
 
 
    
 
 
  PHOENIX
 
 
    
 
 
  TALLAHASSEE
 
 
    
 
 
  TOKYO
 
 
    
 
 
  TYSONS CORNER
 
 
    
 
 
  WASHINGTON, D.C.
 
 
    
 
 
  WEST PALM BEACH
 
 
    
 
 
  ZURICH
 
 
    
 
 
 
 
 
    
 
 
  www.gtlaw.com


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