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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000950123-01-506327.txt : 20010910
<SEC-HEADER>0000950123-01-506327.hdr.sgml : 20010910
ACCESSION NUMBER:		0000950123-01-506327
CONFORMED SUBMISSION TYPE:	8-K/A
PUBLIC DOCUMENT COUNT:		3
CONFORMED PERIOD OF REPORT:	20010827
ITEM INFORMATION:		Financial statements and exhibits
FILED AS OF DATE:		20010907

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			STURM RUGER & CO INC
		CENTRAL INDEX KEY:			0000095029
		STANDARD INDUSTRIAL CLASSIFICATION:	ORDNANCE & ACCESSORIES, (NO VEHICLES/GUIDED MISSILES) [3480]
		IRS NUMBER:				060633559
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-10435
		FILM NUMBER:		1732995

	BUSINESS ADDRESS:	
		STREET 1:		1 LACEY PLACE
		CITY:			SOUTHPORT
		STATE:			CT
		ZIP:			06490
		BUSINESS PHONE:		2032597843

	MAIL ADDRESS:	
		STREET 2:		1 LACEY PLACE
		CITY:			SOUTHPORT
		STATE:			CT
		ZIP:			06490
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K/A
<SEQUENCE>1
<FILENAME>y53165e8-ka.txt
<DESCRIPTION>AMENDMENT NO. 1 TO FORM 8-K
<TEXT>
<PAGE>   1

                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549


                       ----------------------------------


                                   FORM 8-K/A
                       AMENDMENT NO. 1 TO CURRENT REPORT


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


                Date of Report (Date of earliest event reported)
                                AUGUST 27, 2001
                                ---------------



                          STURM, RUGER & COMPANY, INC.
                          ----------------------------
             (Exact Name of Registrant as Specified in its Charter)


                                    DELAWARE
                                    --------
                 (State or Other Jurisdiction of Incorporation)

                  001-10435                         06-0633559
                  --------------------------------------------
        (Commission File Number)      (IRS Employer Identification Number)


                 ONE LACEY PLACE, SOUTHPORT, CONNECTICUT 06490
                 ---------------------------------------------
             (Address of Principal Executive Offices)    (Zip Code)


       Registrant's telephone number, including area code (203) 259-7843
                                                          --------------




                        Exhibit Index located on page 4

<PAGE>   2
     Sturm, Ruger & Company, Inc. hereby amends Item 7 of its Current Report on
Form 8-K filed with the Securities and Exchange Commission on August 31, 2001,
to read in its entirety as follows:

ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL
        INFORMATION AND EXHIBITS.

 (c) Exhibits

  16.1  Letter from Ernst & Young LLP to Securities and Exchange
        Commission, dated August 31, 2001.

  16.2  Letter from Ernst & Young LLP to Sturm, Ruger & Company, Inc.,
        dated August 31, 2001.
















                                       2

<PAGE>   3
                                   SIGNATURES

     Pursuant to the requirements of the Securities and Exchange Act of 1934,
the Registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.


                                        STURM, RUGER & COMPANY, INC.


                                        By: /s/ Erle G. Blanchard
                                        ----------------------------------------
                                        Name: Erle G. Blanchard
                                        Title: Principal Financial Officer, Vice
                                        Chairman, President, Chief Operating
                                        Officer, Treasurer and Director


Date: September 7, 2001















                                       3
<PAGE>   4
                                 EXHIBIT INDEX


16.1   Letter from Ernst & Young LLP to Securities and Exchange
       Commission, dated August 31, 2001.

16.2   Letter from Ernst & Young LLP to Sturm, Ruger & Company, Inc.,
       dated August 31, 2001.












                                       4


</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-16.1
<SEQUENCE>3
<FILENAME>y53165ex16-1.txt
<DESCRIPTION>LETTER FROM ERNST & YOUNG LLP
<TEXT>
<PAGE>   1
                                                                    EXHIBIT 16.1
                                                                    ------------
August 31, 2001



Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC  20549

Gentlemen:

We have read Item 4 of Form 8-K dated August 31, 2001, of Sturm, Ruger &
Company, Inc. and are in agreement with the statements contained in the first,
second and third paragraphs on page two therein.  We have no basis to agree or
disagree with other statements of the registrant contained therein.










                                                /s/ ERNST & YOUNG LLP
                                                ---------------------








                                       5

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-16.2
<SEQUENCE>4
<FILENAME>y53165ex16-2.txt
<DESCRIPTION>LETTER FROM ERNST & YOUNG LLP
<TEXT>
<PAGE>   1
                                                                    EXHIBIT 16.2
                                                                    ------------
August 31, 2001


Mr. Erle G. Blanchard
Vice Chairman, President and Treasurer
Sturm, Ruger & Company, Inc.
Lacey Place
Southport, CT 06490


Dear Mr. Blanchard:

This is to confirm that the client-auditor relationship between Sturm, Ruger &
Company, Inc. (Commission File number 0-4776) and Ernst & Young LLP has ceased.


                                                Very truly yours,






                                                /s/ ERNST & YOUNG LLP
                                                ---------------------



cc:     Office of the Chief Accountant
        SECPS Letter File
        Securities and Exchange Commission
        Mail Stop 11-3
        450 Fifth Street, N.W.
        Washington, D.C. 20549













                                       6










</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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