<SEC-DOCUMENT>0001132105-18-000003.txt : 20180601
<SEC-HEADER>0001132105-18-000003.hdr.sgml : 20180601
<ACCEPTANCE-DATETIME>20180501161536
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001132105-18-000003
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20180501

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SPORTSMAN'S WAREHOUSE HOLDINGS, INC.
		CENTRAL INDEX KEY:			0001132105
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-MISCELLANEOUS SHOPPING GOODS STORES [5940]
		IRS NUMBER:				391795614
		STATE OF INCORPORATION:			DE

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		7035 HIGH TECH DRIVE
		CITY:			MIDVALE
		STATE:			UT
		ZIP:			84047-3706
		BUSINESS PHONE:		801-556-6681

	MAIL ADDRESS:	
		STREET 1:		7035 HIGH TECH DRIVE
		CITY:			MIDVALE
		STATE:			UT
		ZIP:			84047-3706

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SPORTSMAN'S WAREHOUSE HOLDINGS, INC
		DATE OF NAME CHANGE:	20131211

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SPORTSMANS WAREHOUSE HOLDINGS INC
		DATE OF NAME CHANGE:	20010109
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
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		<title>
			S-3 Correspondence
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	<body><div style="margin-left:11.7647058823529%;margin-right:11.7647058823529%;"></div><div style="margin-left:11.7647058823529%;margin-right:11.7647058823529%;">
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			<font style="display:inline;">&nbsp;</font>
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			<font style="display:inline;">&nbsp;</font>
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			<font style="display:inline;text-transform:uppercase;">SPORTSMAN&#x2019;S WAREHOUSE HOLDINGS, INC. </font>
		</p>
		<p style="margin:0pt;text-align:center;border-bottom:1pt none #D9D9D9 ;color:#000000;line-height:100%;font-family:Courier New;font-size: 12pt;">
			<font style="display:inline;font-family:Times New Roman,Times,serif;color:#000000;font-size:12pt;">7035 South High Tech Drive</font>
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		<p style="margin:0pt;text-align:center;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;line-height:100%;font-family:Courier New;font-size: 12pt;">
			<font style="display:inline;font-family:Times New Roman,Times,serif;color:#000000;font-size:12pt;">Midvale, Utah 84047</font>
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			<font style="display:inline;font-family:Times New Roman,Times,serif;font-size:11pt;">&nbsp;</font>
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		<p style="margin:0pt;border-top:1pt none #D9D9D9 ;line-height:100%;font-family:Courier New;font-size: 11pt;">
			<font style="display:inline;font-family:Times New Roman,Times,serif;font-size:11pt;">May 1, 2018</font>
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		<p style="margin:0pt 0pt 8pt;text-align:center;font-family:Calibri;line-height:107.92%;font-size: 11pt;">
			<font style="display:inline;font-family:Times New Roman,Times,serif;">&nbsp;</font>
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			<font style="display:inline;font-weight:bold;text-decoration:underline;">VIA EDGAR </font>
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			<font style="display:inline;font-family:Times New Roman,Times,serif;font-size:11pt;">&nbsp;</font>
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		<p style="margin:0pt;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;line-height:100%;font-family:Courier New;font-size: 11pt;">
			<font style="display:inline;font-family:Times New Roman,Times,serif;font-size:11pt;">U.S. Securities and Exchange Commission</font>
		</p>
		<p style="margin:0pt;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;line-height:100%;font-family:Courier New;font-size: 11pt;">
			<font style="display:inline;font-family:Times New Roman,Times,serif;font-size:11pt;">Division of Corporation Finance</font>
		</p>
		<p style="margin:0pt;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;line-height:100%;font-family:Courier New;font-size: 11pt;">
			<font style="display:inline;font-family:Times New Roman,Times,serif;font-size:11pt;">100 F Street, N.E.</font>
		</p>
		<p style="margin:0pt;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;line-height:100%;font-family:Courier New;font-size: 11pt;">
			<font style="display:inline;font-family:Times New Roman,Times,serif;font-size:11pt;">Washington, D.C.&nbsp;&nbsp;20549</font>
		</p>
		<p style="margin:0pt;border-top:1pt none #D9D9D9 ;line-height:100%;font-family:Courier New;font-size: 11pt;">
			<font style="display:inline;font-family:Times New Roman,Times,serif;font-size:11pt;">Attn:&nbsp;&nbsp;Courtney Haseley</font>
		</p>
		<p style="margin:0pt 0pt 8pt;font-family:Calibri;line-height:107.92%;font-size: 11pt;">
			<font style="display:inline;font-family:Times New Roman,Times,serif;">&nbsp;</font>
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		<p style="margin:0pt 0pt 8pt 36pt;font-family:Calibri;line-height:107.92%;font-size: 11pt;">
			<font style="display:inline;font-family:Times New Roman,Times,serif;font-weight:bold;">Re:<font style="display:inline;font-family:Times New Roman,Times,serif;font-weight:bold;;font-size: 11pt;font-family:Calibri;text-indent:0pt;margin-left:0pt;padding:0pt 36pt 0pt 0pt;"></font>Request for Effectiveness for Sportsman&#x2019;s Warehouse Holdings, Inc.</font>
		</p>
		<p style="margin:0pt 0pt 8pt;font-family:Calibri;line-height:107.92%;font-size: 11pt;">
			<font style="text-indent:0pt;margin-left:0pt; padding-right:70pt;"></font><font style="text-indent:0pt;margin-left:0pt; padding-right:4pt;text-align:left"><font style="display:inline;font-family:Times New Roman,Times,serif;font-weight:bold;"></font><font style="display:inline;font-family:Times New Roman,Times,serif;font-weight:bold;text-decoration:underline;">Registration Statement on Form S-3 (File No. 333-224421) </font></font>
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			<font style="display:inline;font-family:Times New Roman,Times,serif;">&nbsp;</font>
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		<p style="margin:0pt 0pt 12pt;text-indent:0pt;line-height:100%;font-family:Times New Roman,Times,serif;color:#000000;font-size: 11pt;">
			<font style="display:inline;">Dear Ms. Haseley:</font>
		</p>
		<p style="margin:0pt 0pt 12pt;border-bottom:1pt none #D9D9D9 ;line-height:100%;text-indent:36pt;font-family:Times New Roman,Times,serif;color:#000000;font-size: 11pt;">
			<font style="display:inline;">Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Sportsman&#x2019;s Warehouse Holdings, Inc. (the &#x201C;</font><font style="display:inline;text-decoration:underline;">Registrant</font><font style="display:inline;">&#x201D;) hereby respectfully requests that the effectiveness of the above-referenced Registration Statement be accelerated to 4:00 p.m. Eastern Time, on May 3, 2018, or as soon thereafter as practicable.</font>
		</p>
		<p style="margin:0pt 0pt 12pt;border-top:1pt none #D9D9D9 ;line-height:100%;text-indent:36pt;font-family:Times New Roman,Times,serif;color:#000000;font-size: 11pt;">
			<font style="display:inline;">If you have any questions or comments regarding the foregoing, please do not hesitate to contact me at (801) 304-4321. </font>
		</p>
		<p style="margin:0pt 0pt 8pt 216pt;font-family:Calibri;line-height:107.92%;font-size: 11pt;">
			<font style="display:inline;font-family:Times New Roman,Times,serif;">Very truly yours,</font>
		</p>
		<p style="margin:0pt 0pt 8pt 216pt;font-family:Calibri;line-height:107.92%;font-size: 11pt;">
			<font style="display:inline;font-family:Times New Roman,Times,serif;">&nbsp;</font>
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		<p style="margin:0pt 0pt 8pt 216pt;font-family:Calibri;line-height:107.92%;font-size: 11pt;">
			<font style="display:inline;font-family:Times New Roman,Times,serif;font-weight:bold;text-transform:uppercase;">SPORTSMAN&#x2019;s WAREHOUSE HOLDINGS, Inc. </font>
		</p>
		<p style="margin:0pt 0pt 8pt 216pt;font-family:Calibri;line-height:107.92%;font-size: 11pt;">
			<font style="display:inline;font-family:Times New Roman,Times,serif;">&nbsp;</font>
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		<p style="margin:0pt 0pt 8pt 216pt;font-family:Calibri;line-height:107.92%;font-size: 11pt;">
			<font style="display:inline;font-family:Times New Roman,Times,serif;">&nbsp;</font>
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		<p style="margin:0pt 0pt 8pt 216pt;font-family:Calibri;line-height:107.92%;font-size: 11pt;">
			<font style="display:inline;font-family:Times New Roman,Times,serif;">By: </font><font style="display:inline;font-family:Times New Roman,Times,serif;text-decoration:underline;">/s/ Kevan Talbot_____________</font>
		</p>
		<p style="margin:0pt 0pt 8pt 216pt;font-family:Calibri;line-height:107.92%;font-size: 11pt;">
			<font style="text-indent:0pt;margin-left:0pt; padding-right:4pt;"></font><font style="text-indent:0pt;margin-left:0pt; padding-right:14.5pt;text-align:left"><font style="display:inline;font-family:Times New Roman,Times,serif;">Name:</font><font style="text-indent:0pt;margin-left:0pt; padding-right:4pt;text-align:left">Kevan P. Talbot</font></font>
		</p>
		<p style="margin:0pt 0pt 8pt;font-family:Calibri;line-height:107.92%;font-size: 11pt;">
			<font style="display:inline;font-family:Times New Roman,Times,serif;;font-size: 11pt;font-family:Calibri;text-indent:0pt;margin-left:0pt;padding:0pt 36pt 0pt 0pt;"></font><font style="display:inline;font-family:Times New Roman,Times,serif;">Title:<font style="display:inline;font-family:Times New Roman,Times,serif;;font-size: 11pt;font-family:Calibri;text-indent:0pt;margin-left:0pt;padding:0pt 36pt 0pt 0pt;"></font>Chief Financial Officer</font>
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