<!--Enhanced HTML document created with Toppan Merrill Bridge  9.7.0.58--><!--Created on: 7/10/2020 08:38:32 PM (UTC)--><!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN" "http://www.w3.org/TR/html4/loose.dtd"><html><head><meta charset="UTF-8"><title></title></head><body><div style="margin-top:30pt;"></div><div style="max-width:100%;padding-left:10.35%;padding-right:10.35%;position:relative;"><div style="clear:both;max-width:100%;position:relative;"><p style="font-family:'Times New Roman','Times','serif';font-size:12pt;line-height:1.19;padding-top:1pt;text-align:center;border-top:1.5pt solid #000000;margin:4pt 0pt 0pt 0pt;"><font style="font-size:8pt;visibility:hidden;">&#8203;</font></p><p style="font-family:'Times New Roman','Times','serif';font-size:12pt;line-height:1.19;text-align:center;margin:0pt;"><b style="font-size:18pt;font-weight:bold;">UNITED STATES </b></p><p style="font-family:'Times New Roman','Times','serif';font-size:12pt;line-height:1.19;text-align:center;margin:0pt;"><a name="_DV_M1"></a><b style="font-size:18pt;font-weight:bold;">SECURITIES AND EXCHANGE COMMISSION </b></p><p style="font-family:'Times New Roman','Times','serif';font-size:12pt;line-height:1.19;text-align:center;margin:0pt;"><a name="_DV_M2"></a><b style="font-weight:bold;">Washington, D.C. 20549 </b><a name="_DV_M3"></a><a name="_DV_M4"></a></p><p style="font-family:'Times New Roman','Times','serif';font-size:12pt;line-height:1.19;padding-bottom:1pt;text-align:center;border-bottom:1.5pt solid #000000;margin:0pt;"><font style="font-size:8pt;visibility:hidden;">&#8203;</font></p><p style="font-family:'Times New Roman','Times','serif';font-size:12pt;line-height:1.19;text-align:center;margin:0pt;"><a name="_DV_M5"></a><a name="_DV_M6"></a><a name="_DV_M7"></a><a name="_DV_M8"></a><font style="font-size:8pt;visibility:hidden;">&#8203;</font></p><p style="font-family:'Times New Roman','Times','serif';font-size:12pt;line-height:1.19;text-align:center;margin:0pt;"><b style="font-size:16pt;font-weight:bold;">FORM 8-K</b></p><p style="font-family:'Times New Roman','Times','serif';font-size:12pt;line-height:1.19;padding-bottom:1pt;text-align:center;border-bottom:1.5pt solid #000000;margin:0pt;"><font style="font-size:8pt;font-weight:bold;visibility:hidden;">&#8203;</font></p><p style="font-family:'Times New Roman','Times','serif';font-size:12pt;line-height:1.19;text-align:center;margin:12pt 0pt 0pt 0pt;"><b style="font-weight:bold;">CURRENT REPORT </b></p><p style="font-family:'Times New Roman','Times','serif';font-size:12pt;line-height:1.19;text-align:center;margin:0pt;"><a name="_DV_M9"></a><b style="font-weight:bold;">Pursuant to Section 13 or 15(d) </b></p><p style="font-family:'Times New Roman','Times','serif';font-size:12pt;line-height:1.19;text-align:center;margin:0pt;"><a name="_DV_M10"></a><b style="font-weight:bold;">of The Securities Exchange Act of 1934 </b></p><p style="font-family:'Times New Roman','Times','serif';font-size:12pt;line-height:1.19;text-align:center;margin:8pt 0pt 0pt 0pt;"><a name="_DV_M11"></a><b style="font-weight:bold;">Date of Report (Date of earliest event reported): </b><a name="_DV_M12"></a><a name="_DV_M13"></a><b style="font-weight:bold;">July 6, 2020</b></p><p style="font-family:'Times New Roman','Times','serif';font-size:12pt;line-height:1.19;padding-bottom:1pt;text-align:center;border-bottom:1.5pt solid #000000;margin:0pt;"><font style="font-size:8pt;visibility:hidden;">&#8203;</font></p><p style="font-family:'Times New Roman','Times','serif';font-size:12pt;line-height:1.19;text-align:center;margin:0pt;"><a name="_DV_M14"></a><font style="font-size:8pt;visibility:hidden;">&#8203;</font></p><p style="font-family:'Times New Roman','Times','serif';font-size:12pt;line-height:1.19;text-align:center;margin:0pt;"><b style="font-size:21pt;font-weight:bold;">SPORTSMAN&#8217;S WAREHOUSE HOLDINGS, INC. </b></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;line-height:1.19;text-align:center;margin:0pt;"><font style="font-size:12pt;"><a name="_DV_M15"></a></font><b style="font-weight:bold;">(Exact name of registrant as specified in its charter) </b><font style="font-size:12pt;"><a name="_DV_M16"></a></font></p><div style="font-family:'Times New Roman','Times','serif';font-size:12.0pt;margin-bottom:0pt;min-height:1.19em;position:relative;width:100%;"><hr noshade="true" color="#000000" size="1" width="25.0%" style="background-color:#000000;color:#000000;height:1pt;position:relative;top:0.6em;border:none;margin:0 auto;" align="center"></div><p style="font-family:'Times New Roman','Times','serif';font-size:12pt;line-height:1.19;text-align:center;margin:0pt;"><font style="font-size:6pt;visibility:hidden;">&#8203;</font></p><div><table style="border-collapse:collapse;font-size:16pt;margin-left:auto;margin-right:auto;padding-left:1pt;padding-right:1pt;width:100%;" align="center"><tr><td style="vertical-align:bottom;width:33.32%;margin:0pt;padding:0pt 1pt 0pt 1pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:8pt;line-height:1.19;text-align:center;margin:0pt;"><font style="font-size:12pt;"><a name="_DV_M18"></a><a name="_DV_M20"></a></font><b style="font-weight:bold;">Delaware</b></p></td><td style="vertical-align:bottom;width:33.32%;margin:0pt;padding:0pt 1pt 0pt 1pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:8pt;line-height:1.19;text-align:center;margin:0pt;"><b style="font-weight:bold;">001-36401</b></p></td><td style="vertical-align:bottom;width:33.34%;margin:0pt;padding:0pt 1pt 0pt 1pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:8pt;line-height:1.19;text-align:center;margin:0pt;"><b style="font-weight:bold;">39-1975614</b></p></td></tr><tr><td style="vertical-align:bottom;width:33.32%;margin:0pt;padding:0pt 1pt 0pt 1pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:8pt;line-height:1.19;text-align:center;margin:0pt;"><b style="font-weight:bold;">(State or other jurisdiction</b></p><p style="font-family:'Times New Roman','Times','serif';font-size:8pt;line-height:1.19;text-align:center;margin:0pt 0pt 1pt 0pt;"><b style="font-weight:bold;">of incorporation)</b></p></td><td style="vertical-align:bottom;width:33.32%;margin:0pt;padding:0pt 1pt 0pt 1pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:8pt;line-height:1.19;text-align:center;margin:0pt;"><b style="font-weight:bold;">(Commission</b></p><p style="font-family:'Times New Roman','Times','serif';font-size:8pt;line-height:1.19;text-align:center;margin:0pt 0pt 1pt 0pt;"><b style="font-weight:bold;">File Number)</b></p></td><td style="vertical-align:bottom;width:33.34%;margin:0pt;padding:0pt 1pt 0pt 1pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:8pt;line-height:1.19;text-align:center;margin:0pt;"><b style="font-weight:bold;">(IRS Employer</b></p><p style="font-family:'Times New Roman','Times','serif';font-size:8pt;line-height:1.19;text-align:center;margin:0pt 0pt 1pt 0pt;"><b style="font-weight:bold;">Identification No.)</b></p></td></tr></table></div><p style="font-family:'Times New Roman','Times','serif';font-size:12pt;line-height:1.19;margin:0pt;"><font style="font-size:8pt;visibility:hidden;">&#8203;</font></p><div><table style="border-collapse:collapse;font-size:16pt;margin-left:auto;margin-right:auto;padding-left:1pt;padding-right:1pt;width:100%;" align="center"><tr style="height:1pt;"><td style="vertical-align:bottom;width:50%;margin:0pt;padding:0pt 1pt 0pt 1pt;"><div style="height:1pt;overflow:hidden;overflow-wrap:break-word;position:relative;"><div style="bottom:0pt;position:absolute;width:100%;"></div></div></td><td style="vertical-align:bottom;width:50%;margin:0pt;padding:0pt 1pt 0pt 1pt;"><div style="height:1pt;overflow:hidden;overflow-wrap:break-word;position:relative;"><div style="bottom:0pt;position:absolute;width:100%;"></div></div></td></tr><tr><td style="vertical-align:bottom;width:50%;margin:0pt;padding:0pt 1pt 0pt 1pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:8pt;line-height:1.37;text-align:center;margin:0pt 0pt 1pt 0pt;"><b style="font-weight:bold;">1475 West 9000 South, Suite A<br>West Jordan, Utah</b></p></td><td style="vertical-align:bottom;width:50%;margin:0pt;padding:0pt 1pt 0pt 1pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:8pt;line-height:1.37;text-align:center;margin:0pt;"><b style="font-weight:bold;">84088</b></p></td></tr><tr><td style="vertical-align:bottom;width:50%;margin:0pt;padding:0pt 1pt 0pt 1pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:8pt;line-height:1.37;text-align:center;margin:0pt;"><b style="font-weight:bold;">(Address of principal executive offices)</b></p></td><td style="vertical-align:bottom;width:50%;margin:0pt;padding:0pt 1pt 0pt 1pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:8pt;line-height:1.37;text-align:center;margin:0pt;"><b style="font-weight:bold;">(Zip Code)</b></p></td></tr></table></div><p style="font-family:'Times New Roman','Times','serif';font-size:12pt;line-height:1.19;margin:0pt;"><font style="visibility:hidden;">&#8203;</font></p><p style="font-family:'Times New Roman','Times','serif';font-size:8pt;line-height:1.19;text-align:center;margin:12pt 0pt 0pt 0pt;"><b style="font-weight:bold;">Registrant&#8217;s telephone number, including area code (801) 566-6681</b></p><p style="font-family:'Times New Roman','Times','serif';font-size:12pt;line-height:1.19;text-align:center;margin:0pt;"><font style="font-size:8pt;font-weight:bold;visibility:hidden;">&#8203;</font></p><p style="font-family:'Times New Roman','Times','serif';font-size:12pt;line-height:1.19;padding-bottom:1pt;text-align:center;border-bottom:1.5pt solid #000000;margin:0pt;"><font style="font-size:8pt;visibility:hidden;">&#8203;</font></p><p style="font-family:'Times New Roman','Times','serif';font-size:12pt;line-height:1.19;text-align:center;margin:0pt;"><font style="font-size:8pt;visibility:hidden;">&#8203;</font></p><p style="font-family:'Times New Roman','Times','serif';font-size:12pt;line-height:1.19;text-align:center;margin:0pt;"><a name="_DV_M21"></a><a name="_DV_M23"></a><font style="font-size:8pt;margin-bottom:5pt;margin-top:5pt;visibility:hidden;">&#8203;</font></p><div align="left"><table style="border-collapse:collapse;font-size:16pt;width:99.89%;"><tr><td style="vertical-align:top;width:33.27%;border-bottom:1px solid #000000;border-left:1px solid #000000;border-right:1px solid #000000;border-top:1px solid #000000;margin:0pt;padding:0pt 5.15pt 0pt 5.15pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:8pt;line-height:1.19;text-align:center;margin:0pt;">Title of each class</p></td><td style="vertical-align:top;width:33.39%;border-bottom:1px solid #000000;border-left:1px solid #000000;border-right:1px solid #000000;border-top:1px solid #000000;margin:0pt;padding:0pt 5.15pt 0pt 5.15pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:8pt;line-height:1.19;text-align:center;margin:0pt;">Trading Symbol(s)</p></td><td style="vertical-align:top;width:33.33%;border-bottom:1px solid #000000;border-left:1px solid #000000;border-right:1px solid #000000;border-top:1px solid #000000;margin:0pt;padding:0pt 5.15pt 0pt 5.15pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:8pt;line-height:1.19;text-align:center;margin:0pt;">Name of each exchange on which registered</p></td></tr><tr><td style="vertical-align:top;width:33.27%;border-bottom:1px solid #000000;border-left:1px solid #000000;border-right:1px solid #000000;border-top:1px solid #000000;margin:0pt;padding:0pt 5.15pt 0pt 5.15pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:8pt;line-height:1.19;text-align:center;margin:0pt;">Common stock, $.01 par value</p></td><td style="vertical-align:top;width:33.39%;border-bottom:1px solid #000000;border-left:1px solid #000000;border-right:1px solid #000000;border-top:1px solid #000000;margin:0pt;padding:0pt 5.15pt 0pt 5.15pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:8pt;line-height:1.19;text-align:center;margin:0pt;">SPWH</p></td><td style="vertical-align:top;width:33.33%;border-bottom:1px solid #000000;border-left:1px solid #000000;border-right:1px solid #000000;border-top:1px solid #000000;margin:0pt;padding:0pt 5.15pt 0pt 5.15pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:8pt;line-height:1.19;text-align:center;margin:0pt;">The Nasdaq Stock Market LLC</p></td></tr></table></div><p style="font-family:'Times New Roman','Times','serif';font-size:12pt;line-height:1.19;margin:0pt;"><font style="font-size:8pt;visibility:hidden;">&#8203;</font></p><p style="font-family:'Times New Roman','Times','serif';font-size:8pt;line-height:1.19;margin:0pt;">Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2 below): </p><p style="font-family:'Times New Roman','Times','serif';font-size:12pt;line-height:1.19;margin:0pt;"><a name="_DV_M24"></a><font style="font-size:8pt;visibility:hidden;">&#8203;</font></p><div align="left"><table style="border-collapse:collapse;font-size:16pt;padding-left:0pt;padding-right:0pt;width:100%;"><tr style="height:1pt;"><td style="vertical-align:top;width:3.99%;margin:0pt;padding:0pt;"><div style="height:1pt;overflow:hidden;overflow-wrap:break-word;position:relative;"><div style="position:absolute;top:0pt;width:100%;"></div></div></td><td 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in Registrant&#8217;s Certifying Accountant</b></p><p style="font-family:'Times New Roman','Times','serif';font-size:12pt;line-height:1.19;margin:0pt;"><font style="font-size:10pt;font-style:italic;margin-bottom:5pt;margin-top:5pt;visibility:hidden;">&#8203;</font></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;line-height:1.19;margin:0pt;"><i style="font-style:italic;">(a)&#160;Dismissal of Independent Registered Public Accountant</i></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;line-height:1.19;margin:0pt;">&#160;</p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;line-height:1.19;margin:0pt;"><font style="font-size:12pt;"><a name="_Hlk45030580"></a></font>Sportsman&#8217;s Warehouse Holdings,&#160;Inc. (the &#8220;Company&#8221;) has dismissed KPMG LLP (&#8220;KPMG&#8221;), an independent registered public accounting firm, as its principal accountant. The decision to dismiss KPMG was effective on July&#160;6, 2020, after being approved by the Company&#8217;s audit committee (the &#8220;Audit Committee&#8221;).</p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;line-height:1.19;margin:0pt;">&#160;</p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;line-height:1.19;margin:0pt;">KPMG&#8217;s reports on the Company&#8217;s consolidated financial statements as of and for the fiscal years ended February 1, 2020 and February 2, 2019 did not contain an adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principle, except KPMG&#8217;s report on the consolidated financial statements of the Company as of and for the fiscal years ended February 1, 2020 and February 2, 2019, contained a separate paragraph stating that, &quot;As discussed in Note 2 to the consolidated financial statements, the Company has changed its method of accounting for leases as of February 3, 2019 due to the adoption of Financial Accounting Standards Board (FASB) Accounting Standards Update No. 2016-02 &#8211; Leases (Topic 842), and related amendments.&#8221;</p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;line-height:1.19;margin:0pt;">&#160;</p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;line-height:1.19;margin:0pt;">The audit report of KPMG on the effectiveness of internal control over financial reporting as of February 1, 2020 did not contain any adverse opinion or disclaimer of opinion, nor was it qualified or modified as to uncertainty, audit scope, or accounting principles, except that KPMG&#39;s report indicates that the Company did not maintain effective internal control over financial reporting as of February 1, 2020 because of the effect of a material weakness on the achievement of the objectives of the control criteria and contains an explanatory paragraph that states, &#8220;There were ineffective information technology general controls (ITGCs) in the areas of&#160;user access and change management over certain information technology (IT) systems that support the Company&#8217;s financial reporting processes. Business process controls (automated and manual) that are dependent on the affected ITGCs were also deemed ineffective because they could be adversely impacted. These control deficiencies were a result of: insufficient control documentation of key IT processes; insufficient number and training of IT resources; and inadequate risk-assessment processes to identify and assess changes in the IT environment that could impact internal controls over financial reporting.&#8221; Additionally, the audit report of KPMG on the effectiveness of internal control over financial reporting as of February 1, 2020 contained a separate paragraph stating that, &#8220;The Company acquired eight Field &amp; Stream stores during 2019, and management excluded from its assessment of the effectiveness of the Company&#8217;s internal control over financial reporting as of February 1, 2020, the eight Field and Stream location&#8217;s internal control over financial reporting associated with 9.7% of total assets and 2.7% of total revenues included in the consolidated financial statements of the Company as of and for the year ended February 1, 2020. Our audit of internal control over financial reporting of the Company also excluded an evaluation of the internal control over financial reporting of the eight Field &amp; Stream stores.&#8221;</p><p style="font-family:'Times New Roman','Times','serif';font-size:12pt;line-height:1.19;margin:0pt;"><font style="margin-bottom:5pt;margin-top:5pt;visibility:hidden;">&#8203;</font></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;line-height:1.19;margin:0pt;">During the Company&#8217;s fiscal years ended February 1, 2020 and February 2, 2019, and the subsequent interim period through July&#160;6, 2020,&#160;there were: (i) no &#8220;disagreements&#8221; (as that term is defined in Item 304(a)(1)(iv)&#160;of Regulation S-K and the related instructions) between the Company and KPMG on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to the satisfaction of KPMG, would have caused KPMG to make reference to the subject matter of the disagreement in connection with its reports on the Company&#8217;s consolidated financial statements for such years or any subsequent interim period through the date of dismissal, and (ii)&#160;no &#8220;reportable events&#8221; (as defined in Item 304(a)(1)(v)&#160;of Regulation S-K), except that during the preparation of the Company&#8217;s consolidated financial statements for the year ended February 1, 2020, the Company identified a material weakness in internal control over financial reporting related to ineffective information technology general controls in the areas of user access and change management over certain information technology systems that support the Company&#8217;s financial reporting processes. </p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;line-height:1.19;margin:0pt;">&#160;</p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;line-height:1.19;margin:0pt;">In accordance with Item 304(a)(3)&#160;of Regulation S-K, the Company provided KPMG with a copy of this Current Report on Form&#160;8-K and requested that, KPMG provide the Company with a letter addressed to the SEC stating whether it agrees with the above statements and, if not, stating the respects in which it does not agree. Attached as Exhibit&#160;16.1 is a copy of KPMG&#8217;s letter dated July&#160;10, 2020.</p><p style="font-family:'Times New Roman','Times','serif';font-size:12pt;line-height:1.19;margin:0pt;"><font style="font-size:10pt;margin-bottom:5pt;margin-top:5pt;visibility:hidden;">&#8203;</font></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;line-height:1.19;margin:0pt;">&#160;</p><p style="font-family:'Times New Roman','Times','serif';font-size:12pt;line-height:1.19;margin:0pt;"><font style="font-size:10pt;font-style:italic;margin-bottom:5pt;margin-top:5pt;visibility:hidden;">&#8203;</font></p><p style="font-family:'Times New Roman','Times','serif';font-size:12pt;line-height:1.19;margin:0pt;"><font style="font-size:10pt;font-style:italic;margin-bottom:5pt;margin-top:5pt;visibility:hidden;">&#8203;</font></p></div></div><hr style="background-color:#000000;clear:both;color:#000000;height:2pt;line-height:0;margin-bottom:30pt;margin-left:10.35%;margin-right:10.35%;margin-top:30pt;page-break-after:always;width:79.3%;border-width:0;"><div style="max-width:100%;padding-left:10.35%;padding-right:10.35%;position:relative;"><div style="clear:both;max-width:100%;position:relative;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;line-height:1.19;margin:0pt;"><i style="font-style:italic;">(b)&#160;Newly Appointed Independent Registered Public Accountant</i></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;line-height:1.19;margin:0pt;">&#160;</p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;line-height:1.19;margin:0pt;">On July&#160;6, 2020, the Audit Committee approved the engagement of Grant Thornton LLP (&#8220;Grant Thornton&#8221;), an independent registered public accounting firm, as its principal accountant to perform independent audit services effective immediately. During the Company&#8217;s fiscal years ended February 1, 2020 and February 2, 2019, and the interim period from February 1, 2020 through and including July 7, 2020, the date of Grant Thornton&#8217;s engagement, neither the Company, nor anyone acting on its behalf, consulted Grant Thornton regarding either (i)&#160;the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered with respect to the consolidated financial statements of the Company, and neither a written report nor oral advice was provided to the Company by Grant Thornton that Grant Thornton concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing or financial reporting issue; or (ii)&#160;any matter that was the subject of a &#8220;disagreement&#8221; (as that term is defined in Item 304(a)(1)(iv)&#160;of Regulation S-K and the related instructions to Item 304 of Regulation S-K) or (iii) any &#8220;reportable event&#8221; (as that term is described in Item 304(a)(1)(v)&#160;of Regulation S-K).</p><p style="font-family:'Times New Roman','Times','serif';font-size:12pt;line-height:1.19;margin:0pt;"><font style="margin-bottom:5pt;margin-top:5pt;visibility:hidden;">&#8203;</font></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;line-height:1.19;margin:0pt;"><b style="background-color:#ffffff;font-weight:bold;">Item 9.01.&#160;Financial Statements and Exhibits.</b></p><p style="font-family:'Times New Roman','Times','serif';font-size:12pt;line-height:1.37;margin:0pt 0pt 10pt 0pt;"><font style="line-height:1.19;margin-bottom:0pt;visibility:hidden;">&#8203;</font></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;line-height:1.37;margin:0pt 0pt 10pt 0pt;"><font style="display:inline-block;text-indent:0pt;width:72pt;"><u style="color:#000000;font-family:'Times New Roman','Times','serif';font-size:10pt;font-style:normal;font-weight:normal;line-height:1.37;text-align:left;text-decoration:underline;text-decoration-color:#000000;">Exhibit No</u><font style="color:#000000;font-family:'Times New Roman','Times','serif';font-size:10pt;font-style:normal;font-weight:normal;line-height:1.37;text-align:left;">.</font></font><u style="text-decoration:underline;text-decoration-color:#000000;">Description</u></p><p style="font-family:'Times New Roman','Times','serif';font-size:12pt;line-height:1.37;margin:0pt 0pt 10pt 0pt;"><a href="spwh-20200706ex1612dc099.htm"><font style="font-family:'Times New Roman','Times','serif';font-size:10pt;font-style:normal;font-weight:normal;line-height:1.37;text-align:left;">16.1</font><u style="color:#0563c1;font-family:'Times New Roman','Times','serif';font-size:10pt;font-style:normal;font-weight:normal;line-height:1.37;text-align:left;text-decoration:underline;text-decoration-color:#0563c1;"><u style="display:inline-block;overflow:hidden;position:relative;text-align:justify;text-align-last:justify;text-decoration:underline;text-indent:0pt;vertical-align:bottom;white-space:normal;width:18.5pt;">&#8203; &#8203;<font style="display:inline-block;height:0pt;width:100%;"></font></u></u><u style="color:#0563c1;font-family:'Times New Roman','Times','serif';font-size:10pt;font-style:normal;font-weight:normal;line-height:1.37;text-align:left;text-decoration:underline;text-decoration-color:#0563c1;"><u style="display:inline-block;overflow:hidden;position:relative;text-align:justify;text-align-last:justify;text-decoration:underline;text-indent:0pt;vertical-align:bottom;white-space:normal;width:36pt;">&#8203; &#8203;<font style="display:inline-block;height:0pt;width:100%;"></font></u>Letter from KPMG LLP, dated July 10, 2020</u></a></p></div></div><hr style="background-color:#000000;clear:both;color:#000000;height:2pt;line-height:0;margin-bottom:30pt;margin-left:10.35%;margin-right:10.35%;margin-top:30pt;page-break-after:always;width:79.3%;border-width:0;"><div style="max-width:100%;padding-left:10.35%;padding-right:10.35%;position:relative;"><div style="clear:both;max-width:100%;position:relative;"><p style="font-family:'Times New Roman','Times','serif';font-size:12pt;line-height:1.19;margin:0pt;"><font style="visibility:hidden;">&#8203;</font></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;line-height:1.19;text-align:center;margin:0pt;"><b style="font-weight:bold;">SIGNATURES</b></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;line-height:1.19;margin:12pt 0pt 0pt 0pt;">Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized. </p><p style="font-family:'Times New Roman','Times','serif';font-size:12pt;line-height:1.19;margin:0pt;"><font style="font-size:10pt;visibility:hidden;">&#8203;</font></p><div><table style="border-collapse:collapse;font-size:16pt;margin-left:auto;margin-right:auto;padding-left:0pt;padding-right:0pt;width:100%;" align="center"><tr style="height:1pt;"><td style="vertical-align:bottom;width:50.54%;margin:0pt;padding:0pt;"><div style="height:1pt;overflow:hidden;overflow-wrap:break-word;position:relative;"><div style="bottom:0pt;position:absolute;width:100%;"><p style="font-family:'Times New Roman','Times','serif';font-size:12pt;line-height:1.19;margin:0pt;"><font style="font-size:1pt;visibility:hidden;">&#8203;</font></p></div></div></td><td style="vertical-align:bottom;width:6.03%;margin:0pt;padding:0pt;"><div style="height:1pt;overflow:hidden;overflow-wrap:break-word;position:relative;"><div style="bottom:0pt;position:absolute;width:100%;"></div></div></td><td style="vertical-align:bottom;width:43.41%;margin:0pt;padding:0pt;"><div style="height:1pt;overflow:hidden;overflow-wrap:break-word;position:relative;"><div style="bottom:0pt;position:absolute;width:100%;"></div></div></td></tr><tr><td style="vertical-align:bottom;width:50.54%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:12pt;line-height:1.19;margin:0pt;"><font style="font-size:10pt;font-weight:bold;visibility:hidden;">&#8203;</font></p></td><td colspan="2" style="vertical-align:bottom;width:49.45%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;line-height:1.19;margin:0pt;"><b style="font-weight:bold;">SPORTSMAN&#8217;S WAREHOUSE HOLDINGS, INC.</b></p></td></tr><tr><td style="vertical-align:bottom;width:50.54%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:12pt;line-height:1.19;margin:0pt;"><font style="font-size:10pt;visibility:hidden;">&#8203;</font></p></td><td colspan="2" style="vertical-align:bottom;width:49.45%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:12pt;line-height:1.19;margin:0pt;"><font style="font-size:10pt;visibility:hidden;">&#8203;</font></p></td></tr><tr><td style="vertical-align:bottom;width:50.54%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:12pt;line-height:1.19;margin:0pt 0pt 1pt 0pt;"><font style="font-size:10pt;margin-bottom:0pt;visibility:hidden;">&#8203;</font></p></td><td style="vertical-align:bottom;width:6.03%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;line-height:1.19;margin:0pt 0pt 1pt 0pt;">By:</p></td><td style="vertical-align:bottom;width:43.41%;border-bottom:1px solid #000000;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;line-height:1.19;margin:0pt 0pt 1pt 0pt;">/s/ Robert K. Julian</p></td></tr><tr><td style="vertical-align:bottom;width:50.54%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:12pt;line-height:1.19;margin:0pt;"><font style="font-size:10pt;visibility:hidden;">&#8203;</font></p></td><td style="vertical-align:bottom;width:6.03%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;line-height:1.19;margin:0pt;">Name:</p></td><td style="vertical-align:bottom;width:43.41%;border-top:1px solid #000000;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;line-height:1.19;margin:0pt;">Robert K. Julian</p></td></tr><tr><td style="vertical-align:bottom;width:50.54%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:12pt;line-height:1.19;margin:0pt;"><font style="font-size:10pt;visibility:hidden;">&#8203;</font></p></td><td style="vertical-align:bottom;width:6.03%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;line-height:1.19;margin:0pt;">Title:</p></td><td style="vertical-align:bottom;width:43.41%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;line-height:1.19;margin:0pt;">Secretary and Chief Financial Officer</p></td></tr></table></div><p style="font-family:'Times New Roman','Times','serif';font-size:12pt;line-height:1.19;margin:0pt;"><font style="visibility:hidden;">&#8203;</font></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;line-height:1.19;margin:0pt;">Date: July 10, 2020</p></div></div><hr style="background-color:#000000;clear:both;color:#000000;height:2pt;line-height:0;margin-left:10.35%;margin-right:10.35%;margin-top:30pt;page-break-after:avoid;width:79.3%;border-width:0;"></body></html>
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​
UNITED STATES
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):
July 6, 2020
​
​
SPORTSMAN'S WAREHOUSE HOLDINGS, INC.
(Exact name of registrant as specified in its charter)
​
Delaware
001-36401
39-1975614
(State or other jurisdiction
of incorporation)
(Commission
File Number)
(IRS Employer
Identification No.)
​
1475 West 9000 South, Suite A
West Jordan, Utah
84088
(Address of principal executive offices)
(Zip Code)
​
Registrant's telephone number, including area code (801) 566-6681
​
​
​
​
Title of each class
Trading Symbol(s)
Name of each exchange on which registered
Common stock, $.01 par value
SPWH
The Nasdaq Stock Market LLC
​
Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2 below):
​
◻
Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
​
◻
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
​
◻
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
​
◻
Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
​
Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).
​
Emerging growth company
◻
​
If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act:
◻
​
​
​
Item 4.01  Changes in Registrant's Certifying Accountant
​
(a) Dismissal of Independent Registered Public Accountant
Sportsman's Warehouse Holdings, Inc. (the "Company") has dismissed KPMG LLP ("KPMG"), an independent registered public accounting firm, as its principal accountant. The decision to dismiss KPMG was effective on July 6, 2020, after being approved by the Company's audit committee (the "Audit Committee").
KPMG's reports on the Company's consolidated financial statements as of and for the fiscal years ended February 1, 2020 and February 2, 2019 did not contain an adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principle, except KPMG's report on the consolidated financial statements of the Company as of and for the fiscal years ended February 1, 2020 and February 2, 2019, contained a separate paragraph stating that, "As discussed in Note 2 to the consolidated financial statements, the Company has changed its method of accounting for leases as of February 3, 2019 due to the adoption of Financial Accounting Standards Board (FASB) Accounting Standards Update No. 2016-02 – Leases (Topic 842), and related amendments."
The audit report of KPMG on the effectiveness of internal control over financial reporting as of February 1, 2020 did not contain any adverse opinion or disclaimer of opinion, nor was it qualified or modified as to uncertainty, audit scope, or accounting principles, except that KPMG's report indicates that the Company did not maintain effective internal control over financial reporting as of February 1, 2020 because of the effect of a material weakness on the achievement of the objectives of the control criteria and contains an explanatory paragraph that states, "There were ineffective information technology general controls (ITGCs) in the areas of user access and change management over certain information technology (IT) systems that support the Company's financial reporting processes. Business process controls (automated and manual) that are dependent on the affected ITGCs were also deemed ineffective because they could be adversely impacted. These control deficiencies were a result of: insufficient control documentation of key IT processes; insufficient number and training of IT resources; and inadequate risk-assessment processes to identify and assess changes in the IT environment that could impact internal controls over financial reporting." Additionally, the audit report of KPMG on the effectiveness of internal control over financial reporting as of February 1, 2020 contained a separate paragraph stating that, "The Company acquired eight Field & Stream stores during 2019, and management excluded from its assessment of the effectiveness of the Company's internal control over financial reporting as of February 1, 2020, the eight Field and Stream location's internal control over financial reporting associated with 9.7% of total assets and 2.7% of total revenues included in the consolidated financial statements of the Company as of and for the year ended February 1, 2020. Our audit of internal control over financial reporting of the Company also excluded an evaluation of the internal control over financial reporting of the eight Field & Stream stores."
​
During the Company's fiscal years ended February 1, 2020 and February 2, 2019, and the subsequent interim period through July 6, 2020, there were: (i) no "disagreements" (as that term is defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) between the Company and KPMG on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to the satisfaction of KPMG, would have caused KPMG to make reference to the subject matter of the disagreement in connection with its reports on the Company's consolidated financial statements for such years or any subsequent interim period through the date of dismissal, and (ii) no "reportable events" (as defined in Item 304(a)(1)(v) of Regulation S-K), except that during the preparation of the Company's consolidated financial statements for the year ended February 1, 2020, the Company identified a material weakness in internal control over financial reporting related to ineffective information technology general controls in the areas of user access and change management over certain information technology systems that support the Company's financial reporting processes.
In accordance with Item 304(a)(3) of Regulation S-K, the Company provided KPMG with a copy of this Current Report on Form 8-K and requested that, KPMG provide the Company with a letter addressed to the SEC stating whether it agrees with the above statements and, if not, stating the respects in which it does not agree. Attached as Exhibit 16.1 is a copy of KPMG's letter dated July 10, 2020.
​
​
​
(b) Newly Appointed Independent Registered Public Accountant
On July 6, 2020, the Audit Committee approved the engagement of Grant Thornton LLP ("Grant Thornton"), an independent registered public accounting firm, as its principal accountant to perform independent audit services effective immediately. During the Company's fiscal years ended February 1, 2020 and February 2, 2019, and the interim period from February 1, 2020 through and including July 7, 2020, the date of Grant Thornton's engagement, neither the Company, nor anyone acting on its behalf, consulted Grant Thornton 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 with respect to the consolidated financial statements of the Company, and neither a written report nor oral advice was provided to the Company by Grant Thornton that Grant Thornton concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing or financial reporting issue; or (ii) any matter that was the subject of a "disagreement" (as that term is defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions to Item 304 of Regulation S-K) or (iii) any "reportable event" (as that term is described in Item 304(a)(1)(v) of Regulation S-K).
​
Item 9.01. Financial Statements and Exhibits.
​
Exhibit No
.
Description
16.1
​ ​
​ ​
Letter from KPMG LLP, dated July 10, 2020
​
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
​
​
​
SPORTSMAN'S WAREHOUSE HOLDINGS, INC.
​
​
​
By:
/s/ Robert K. Julian
​
Name:
Robert K. Julian
​
Title:
Secretary and Chief Financial Officer
​
Date: July 10, 2020