<SEC-DOCUMENT>0001193125-16-496780-index.html : 20160510
<SEC-HEADER>0001193125-16-496780.hdr.sgml : 20160510
<ACCEPTANCE-DATETIME>20160308160607
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-16-496780
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		20160308

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:		CORRESP

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>g135211imag1111.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 2 - file: g135211imag1111.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>3
<FILENAME>g135211image2.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 3 - file: g135211image2.jpg

</DOCUMENT>
</SEC-DOCUMENT>