UNITED STATES                                  
                       SECURITIES AND EXCHANGECOMMISSION                        
                              WASHINGTON, DC 20549                              

                                  SCHEDULE 13G                                  

                   Under the Securities Exchange Act of 1934                    
                               (Amendment No. 2)*                               



Sportsman's Warehouse Holdings, Inc.
          (Name of Issuer)          




 Common Stock, $.01 par value 
(Title of Class of Securities)


                                                                                

  84920Y106   
(CUSIP Number)




                   December 31, 2023                   
(Date of Event Which Requires Filing of this Statement)



Check the appropriate box to designate the rulepursuant to which this Schedule 
is filed:
[X] Rule 13d-1(b)

[_] Rule 13d-1(c)

[_] Rule 13d-1(d)

__________
*The remainder of this cover page shall be filled out for a reportingperson's 
initial filing on this form with respect to the subject class of securities, 
and for any subsequent amendment containing informationwhich would alter the 
disclosures provided in a prior cover page.
The information required in the remainder of this cover page shallnot be 
deemed to be "filed" for the purpose of Section 18 of the Securities Exchange 
Act of 1934 ("Act") or otherwisesubject to the liabilities of that section of 
the Act but shall be subject to all other provisions of the Act (however, see 
the Notes).












         84920Y106 
CUSIP No           


                                                                                                    
1.  NAME OF REPORTING PERSONS                                                                       
                                                                                                    
    Kite Lake Capital Management (UK) LLP                                                           
                                                                                                    
2.  CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP (SEE INSTRUCTIONS)                             
                                                                                            (a)  [_]
                                                                                            (b)  [_]
                                                                                                    
3.  SEC USE ONLY                                                                                    
                                                                                                    
                                                                                                    
                                                                                                    
4.  CITIZENSHIP OR PLACE OF ORGANIZATION                                                            
                                                                                                    
    United Kingdom                                                                                  
                                                                                                    
NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING PERSON WITH                                   
                                                                                                    
5.  SOLE VOTING POWER                                                                               
                                                                                                    
    0                                                                                               
                                                                                                    
6.  SHARED VOTING POWER                                                                             
                                                                                                    
    0                                                                                               
                                                                                                    
7.  SOLE DISPOSITIVE POWER                                                                          
                                                                                                    
    0                                                                                               
                                                                                                    
8.  SHARED DISPOSITIVE POWER                                                                        
                                                                                                    
    0                                                                                               
                                                                                                    
9.  AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON                                    
                                                                                                    
    0                                                                                               
                                                                                                    
10. CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES (SEE INSTRUCTIONS)         
                                                                                            [_]     
11. PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9)                                               
                                                                                                    
    0%                                                                                              
                                                                                                    
12. TYPE OF REPORTING PERSON (SEE INSTRUCTIONS)                                                     
                                                                                                    
    IA, PN, OO                                                                                      







         84920Y106 
CUSIP No           


                                                                                                    
1.  NAME OF REPORTING PERSONS                                                                       
                                                                                                    
    Kite Lake Capital Management Ltd                                                                
                                                                                                    
2.  CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP (SEE INSTRUCTIONS)                             
                                                                                            (a)  [_]
                                                                                            (b)  [_]
                                                                                                    
3.  SEC USE ONLY                                                                                    
                                                                                                    
                                                                                                    
                                                                                                    
4.  CITIZENSHIP OR PLACE OF ORGANIZATION                                                            
                                                                                                    
    United Kingdom                                                                                  
                                                                                                    
NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING PERSON WITH                                   
                                                                                                    
5.  SOLE VOTING POWER                                                                               
                                                                                                    
    0                                                                                               
                                                                                                    
6.  SHARED VOTING POWER                                                                             
                                                                                                    
    0                                                                                               
                                                                                                    
7.  SOLE DISPOSITIVE POWER                                                                          
                                                                                                    
    0                                                                                               
                                                                                                    
8.  SHARED DISPOSITIVE POWER                                                                        
                                                                                                    
    0                                                                                               
                                                                                                    
9.  AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON                                    
                                                                                                    
    0                                                                                               
                                                                                                    
10. CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES (SEE INSTRUCTIONS)         
                                                                                            [_]     
11. PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9)                                               
                                                                                                    
    0%                                                                                              
                                                                                                    
12. TYPE OF REPORTING PERSON (SEE INSTRUCTIONS)                                                     
                                                                                                    
    HC, CO, OO                                                                                      







         84920Y106 
CUSIP No           


                                                                                                    
1.  NAME OF REPORTING PERSONS                                                                       
                                                                                                    
    Kite Lake Capital Ltd.                                                                          
                                                                                                    
2.  CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP (SEE INSTRUCTIONS)                             
                                                                                            (a)  [_]
                                                                                            (b)  [_]
                                                                                                    
3.  SEC USE ONLY                                                                                    
                                                                                                    
                                                                                                    
                                                                                                    
4.  CITIZENSHIP OR PLACE OF ORGANIZATION                                                            
                                                                                                    
    Cayman Islands                                                                                  
                                                                                                    
NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING PERSON WITH                                   
                                                                                                    
5.  SOLE VOTING POWER                                                                               
                                                                                                    
    0                                                                                               
                                                                                                    
6.  SHARED VOTING POWER                                                                             
                                                                                                    
    0                                                                                               
                                                                                                    
7.  SOLE DISPOSITIVE POWER                                                                          
                                                                                                    
    0                                                                                               
                                                                                                    
8.  SHARED DISPOSITIVE POWER                                                                        
                                                                                                    
    0                                                                                               
                                                                                                    
9.  AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON                                    
                                                                                                    
    0                                                                                               
                                                                                                    
10. CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES (SEE INSTRUCTIONS)         
                                                                                            [_]     
11. PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9)                                               
                                                                                                    
    0%                                                                                              
                                                                                                    
12. TYPE OF REPORTING PERSON (SEE INSTRUCTIONS)                                                     
                                                                                                    
    HC, CO, OO                                                                                      






         84920Y106 
CUSIP No           



                                                                                                    
1.  NAME OF REPORTING PERSONS                                                                       
                                                                                                    
    Massoumeh Khadjenouri                                                                           
                                                                                                    
2.  CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP (SEE INSTRUCTIONS)                             
                                                                                            (a)  [_]
                                                                                            (b)  [_]
                                                                                                    
3.  SEC USE ONLY                                                                                    
                                                                                                    
                                                                                                    
                                                                                                    
4.  CITIZENSHIP OR PLACE OF ORGANIZATION                                                            
                                                                                                    
    United Kingdom                                                                                  
                                                                                                    
NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING PERSON WITH                                   
                                                                                                    
5.  SOLE VOTING POWER                                                                               
                                                                                                    
    0                                                                                               
                                                                                                    
6.  SHARED VOTING POWER                                                                             
                                                                                                    
    0                                                                                               
                                                                                                    
7.  SOLE DISPOSITIVE POWER                                                                          
                                                                                                    
    0                                                                                               
                                                                                                    
8.  SHARED DISPOSITIVE POWER                                                                        
                                                                                                    
    0                                                                                               
                                                                                                    
9.  AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON                                    
                                                                                                    
    0                                                                                               
                                                                                                    
10. CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES (SEE INSTRUCTIONS)         
                                                                                            [_]     
11. PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9)                                               
                                                                                                    
    0%                                                                                              
                                                                                                    
12. TYPE OF REPORTING PERSON (SEE INSTRUCTIONS)                                                     
                                                                                                    
    IN, HC                                                                                          







         84920Y106 
CUSIP No           



                                                                                                    
1.  NAME OF REPORTING PERSONS                                                                       
                                                                                                    
    Jan Lernout                                                                                     
                                                                                                    
2.  CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP (SEE INSTRUCTIONS)                             
                                                                                            (a)  [_]
                                                                                            (b)  [_]
                                                                                                    
3.  SEC USE ONLY                                                                                    
                                                                                                    
                                                                                                    
                                                                                                    
4.  CITIZENSHIP OR PLACE OF ORGANIZATION                                                            
                                                                                                    
    Belgium                                                                                         
                                                                                                    
NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING PERSON WITH                                   
                                                                                                    
5.  SOLE VOTING POWER                                                                               
                                                                                                    
    0                                                                                               
                                                                                                    
6.  SHARED VOTING POWER                                                                             
                                                                                                    
    0                                                                                               
                                                                                                    
7.  SOLE DISPOSITIVE POWER                                                                          
                                                                                                    
    0                                                                                               
                                                                                                    
8.  SHARED DISPOSITIVE POWER                                                                        
                                                                                                    
    0                                                                                               
                                                                                                    
9.  AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON                                    
                                                                                                    
    0                                                                                               
                                                                                                    
10. CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES (SEE INSTRUCTIONS)         
                                                                                            [_]     
11. PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9)                                               
                                                                                                    
    0%                                                                                              
                                                                                                    
12. TYPE OF REPORTING PERSON (SEE INSTRUCTIONS)                                                     
                                                                                                    
    IN                                                                                              








         84920Y106  
CUSIP No            



Item 1. (a). Name of Issuer:                      
                                                  
             Sportsman's Warehouse Holdings, Inc. 



 (b). Address of Issuer's Principal Executive Offices: 
                                                       
      1475 West 9000 South, Suite A                    
      West Jordan, Utah 84088                          



Item 2. (a). Name of Person Filing:                
                                                   
             Kite Lake Capital Management (UK) LLP 
             Kite Lake Capital Management Ltd      
             Kite Lake Capital Ltd.                
             Massoumeh Khadjenouri                 
             Jan Lernout                           



 (b). Address of Principal Business Office, or if None, Residence: 
                                                                   
      Kite Lake Capital Management (UK) LLP                        
      1 Knightsbridge Green                                        
      6                                                            
      th                                                           
      Floor                                                        
      London, SW1X 7QA                                             
                                                                   
      Kite Lake Capital Management Ltd                             
      1 Knightsbridge Green                                        
      6                                                            
      th                                                           
      Floor                                                        
      London, SW1X 7QA                                             
                                                                   
      Kite Lake Capital Ltd.                                       
      PO Box 309                                                   
      Ugland House                                                 
      Grand Cayman KY1-1104                                        
      Cayman Islands                                               
                                                                   
      Massoumeh Khadjenouri                                        
      c/o Kite Lake Capital Management (UK) LLP                    
      1 Knightsbridge Green                                        
      6                                                            
      th                                                           
      Floor                                                        
      London, SW1X 7QA                                             
                                                                   
      Jan Lernout                                                  
      c/o Kite Lake Capital Management (UK) LLP                    
      1 Knightsbridge Green                                        
      6                                                            
      th                                                           
      Floor                                                        
      London, SW1X 7QA                                             



 (c). Citizenship:                                           
                                                             
      Kite Lake Capital Management (UK) LLP - United Kingdom 
      Kite Lake Capital Management Ltd - United Kingdom      
      Kite Lake Capital Ltd. - Cayman Islands                
      Massoumeh Khadjenouri - United Kingdom                 
      Jan Lernout - Belgium                                  



 (d). Title of Class of Securities: 
                                    
      Common Stock, $.01 par value  



        (e).                                    CUSIP Number:                                                                 
                                                                                                                              
                                                84920Y106                                                                     
                                                                                                                              
Item 3. If This Statement is filed pursuant to ss.240.13d-1(b) or 240.13d-2(b), or (c), check whether the person filing is a  



 (a) [_] Broker or dealer registered under Section                                      
         15 of the Exchange Act (15 U.S.C. 78c).                                        
                                                                                        
 (b) [_] Bank as defined in Section 3(a)(6)                                             
         of the Exchange Act (15 U.S.C. 78c).                                           
                                                                                        
 (c) [_] Insurance company as defined in Section                                        
         3(a)(19) of the Exchange Act (15 U.S.C. 78c).                                  
                                                                                        
 (d) [_] Investment company registered under Section 8 of the                           
         Investment Company Act of 1940 (15 U.S.C. 80a-8).                              
                                                                                        
 (e) [X] An investment adviser in accordance                                            
         with (s) 240.13d-1(b)(1)(ii)(E);                                               
                                                                                        
 (f) [_] An employee benefit plan or endowment fund in                                  
         accordance with (s) 240.13d-1(b)(1)(ii)(F);                                    
                                                                                        
 (g) [X] A parent holding company or control person                                     
         in accordance with Rule 13d-1(b)(1)(ii)(G);                                    
                                                                                        
 (h) [_] A savings association as defined in Section 3(b) of                            
         the Federal Deposit Insurance Act (12 U.S.C.1813);                             
                                                                                        
 (i) [_] A church plan that is excluded from the definition of an investment company    
         under Section 3(c)(14) of the Investment Company Act of 1940 (15 U.S.C. 80a-3);
                                                                                        
 (j) [_] Group, in accordance with                                                      
         s.240.13d-1(b)(1)(ii)(J).                                                      



Item 4. Ownership.



 Provide the following information regarding the aggregate number and     
 percentage of the class of securities of the issuer identified in Item 1.



 (a) Amount beneficially owned:              
                                             
     Kite Lake Capital Management (UK) LLP: 0
     Kite Lake Capital Management Ltd: 0     
     Kite Lake Capital Ltd.: 0               
     Massoumeh Khadjenouri: 0                
     Jan Lernout: 0                          



 (b) Percent of class:                        
                                              
     Kite Lake Capital Management (UK) LLP: 0%
     Kite Lake Capital Management Ltd: 0%     
     Kite Lake Capital Ltd.: 0%               
     Massoumeh Khadjenouri: 0%                
     Jan Lernout: 0%                          



 (c) Number of shares as to which Kite Lake Capital Management (UK) LLP has:



 (i)   Sole power to vote or to direct the vote                0 ,
                                                                  
 (ii)  Shared power to vote or to direct the vote              0 ,
                                                                  
 (iii)   Sole power to dispose or to direct the disposition of 0 ,
                                                                  
  (iv) Shared power to dispose or to direct the disposition of 0 .



  Number of shares as to which Kite Lake Capital Management Ltd has :



   (i)                Sole power to vote or to direct the vote 0 ,
                                                                  
  (ii)              Shared power to vote or to direct the vote 0 ,
                                                                  
 (iii)   Sole power to dispose or to direct the disposition of 0 ,
                                                                  
  (iv) Shared power to dispose or to direct the disposition of 0 .



  Number of shares as to which Kite Lake Capital Ltd. has:



     (i)                Sole power to vote or to direct the vote 0 ,
                                                                    
    (ii)              Shared power to vote or to direct the vote 0 ,
                                                                    
   (iii)   Sole power to dispose or to direct the disposition of 0 ,
                                                                    
    (iv) Shared power to dispose or to direct the disposition of 0 .
                                                                    
     Number of shares as to which Massoumeh Khadjenouri has:        
                                                                    



     (i)                Sole power to vote or to direct the vote 0 ,
                                                                    
    (ii)              Shared power to vote or to direct the vote 0 ,
                                                                    
   (iii)   Sole power to dispose or to direct the disposition of 0 ,
                                                                    
    (iv) Shared power to dispose or to direct the disposition of 0 .
                                                                    
     Number of shares as to which Jan Lernout has:                  
                                                                    



   (i)                Sole power to vote or to direct the vote 0 ,
                                                                  
  (ii)              Shared power to vote or to direct the vote 0 ,
                                                                  
 (iii)   Sole power to dispose or to direct the disposition of 0 ,
                                                                  
  (iv) Shared power to dispose or to direct the disposition of 0 .



Item 5. Ownership of Five Percent or Less of a Class.



 If this statement is being filed to report the fact that as of the date hereof the reporting person has ceased 
 to be the beneficial owner of more than five percent of the class of securities, check the following [X].      
                                                                                                                
                                                                                                                
                                                                                                                



Item 6. Ownership of More Than Five Percent on Behalf of Another Person.



 If any other person is known to have the right to receive or the power 
 to direct the receipt of dividends from, or the proceeds from the      
 sale of, such securities, a statement to that effect should be included
 in response to this item and, if such interest relates to more         
 than five percent of the class, such person should be identified.      
 A listing of the shareholders of an investment company registered      
 under the Investment Company Act of 1940 or the beneficiaries of       
 employee benefit plan, pension fund or endowment fund is not required. 
                                                                        
 N/A                                                                    
                                                                        



Item 7. Identification and Classification of the Subsidiary Which Acquired
        the Security Being Reported on by the Parent Holding Company.     



 If a parent holding company has filed this schedule, pursuant to Rule 13d-1(b)(1)(ii)(G), so        
 indicate under Item 3(g) and attach an exhibit stating the identity and the Item 3 classification of
 the relevant subsidiary. If a parent holding company has filed this schedule pursuant to Rule       
 13d-1(c) or Rule 13d-1(d), attach an exhibit stating the identification of the relevant subsidiary. 
                                                                                                     
 N/A                                                                                                 
                                                                                                     



        Identification and Classification of Members of the Group.
Item 8.                                                           



 If a group has filed this schedule pursuant to (s)240.13d-1(b)(1)(ii)(J), so indicate   
 under Item 3(j) and attach an exhibit stating the identity and Item 3 classification of 
 each member of the group. If a group has filed this schedule pursuant to (s)240.13d-1(c)
 or (s)240.13d-1(d), attach an exhibit stating the identity of each member of the group. 
                                                                                         
 N/A                                                                                     
                                                                                         



Item 9. Notice of Dissolution of Group.



 Notice of dissolution of a group may be furnished as an exhibit stating
 the date of the dissolution and that all further filings with respect  
 to transactions in the security reported on will be filed, if required,
 by members of the group, in their individual capacity. See Item 5.     
                                                                        
 N/A                                                                    
                                                                        



Item 10. Certification.



 By signing below I certify that, to the best of my knowledge and       
 belief, the securities referred to above were acquired and are         
 held in the ordinary course of business and were not acquired and      
 are not held for the purpose of or with the effect of changing or      
 influencing the control of the issuer of the securities and were not   
 acquired and are not held in connection with or as a participant       
 in any transaction having that purpose or effect, other than activities
 solely in connection with a nomination under (s) 240.14a-11.           



                                   SIGNATURE                                    

After reasonable inquiry and to the best ofmy knowledge and belief, I certify 
that the information set forth in this statement is true, complete and correct.



  February 14, 2024 
       (Date)       



 MASSOUMEH KHADJENOURI                                                                    
 KITE LAKE CAPITAL MANAGEMENT (UK) LLP                                                    
 KITE LAKE CAPITAL MANAGEMENT LTD                                                         
 KITE LAKE CAPITAL LTD.                                                                   
                                                                                          
 By: /s/ Massoumeh Khadjenouri                                                            
     Massoumeh Khadjenouri, for herself and as Director of Kite Lake Capital Ltd. and Kite
     Lake Capital Management Ltd and as Partner of Kite Lake Capital Management (UK) LLP  
                                                                                          
                                                                                          
                                                                                          
 JAN LERNOUT                                                                              
 KITE LAKE CAPITAL MANAGEMENT (UK) LLP                                                    
 KITE LAKE CAPITAL MANAGEMENT LTD                                                         
                                                                                          
                                                                                          
 By: /s/ Jan Lernout                                                                      
     Jan Lernout, for himself and as a Director of Kite Lake Capital                      
     Management Ltd and as Partner of Kite Lake Capital Management (UK) LLP               




*Each Reporting Person specifically disclaims beneficial ownershipof the 
securities reported herein except to the extent of its pecuniary interest 
therein.
The original statement shall be signed by each person on whose behalfthe 
statement is filed or his authorized representative. If the statement is 
signed on behalf of a person by his authorized representativeother than an 
executive officer or general partner of the filing person, evidence of the 
representative's authority to sign on behalfof such person shall be filed with 
the statement, provided, however, that a power of attorney for this purpose 
which is already on filewith the Commission may be incorporated by reference. 
The name and any title of each person who signs the statement shall be typed 
orprinted beneath his signature.
Note. Schedules filed in paper format shall include a signed originaland five 
copies of the schedule, including all exhibits. See s.240.13d-7 for other 
parties for whom copies are to be sent.
Attention. Intentional misstatements or omissions of fact constituteFederal 
criminal violations (see 18 U.S.C. 1001).



Exhibit A
                                   AGREEMENT                                    
The undersigned agree that this Schedule13G dated February 14, 2024 relating 
to the Common Stock, $.01 par value, of Sportsman's Warehouse Holdings, Inc., 
shall be filedon behalf of the undersigned.


 MASSOUMEH KHADJENOURI                                                                    
 KITE LAKE CAPITAL MANAGEMENT (UK) LLP                                                    
 KITE LAKE CAPITAL MANAGEMENT LTD                                                         
 KITE LAKE CAPITAL LTD.                                                                   
                                                                                          
                                                                                          
 By: /s/ Massoumeh Khadjenouri                                                            
     Massoumeh Khadjenouri, for herself and as Director of Kite Lake Capital Ltd. and Kite
     Lake Capital Management Ltd and as Partner of Kite Lake Capital Management (UK) LLP  
                                                                                          
                                                                                          
 JAN LERNOUT                                                                              
 KITE LAKE CAPITAL MANAGEMENT (UK) LLP                                                    
 KITE LAKE CAPITAL MANAGEMENT LTD                                                         
 .                                                                                        
                                                                                          
 By: /s/ Jan Lernout                                                                      
     Jan Lernout, for himself and and as a Director of Kite Lake Capital                  
     Management Ltd and as Partner of Kite Lake Capital Management (UK) LLP