Mail Stop 4631
September 20, 2017
Via E-mail
Mr. Jawad A. Ahsan
Chief Financial Officer
Axon Enterprise, Inc.
17800 North 85th Street
Scottsdale, Arizona 85255
Re:

Axon Enterprise, Inc.
Form 10-K for the Year Ended December 31, 2016
Filed March 6, 2017
File No. 1-16391

Dear Mr. Ahsan:
We issued comments on the above captioned filing on August 10, 2017. On September
5, 2017, we issued a follow-up letter informing you that those comments remained outstanding
and unresolved, and absent a substantive response, we would act consistent with our obligations
under the federal securities laws.
As you have not provided a substantive response, we are terminating our review and will
take further steps as we deem appropriate. These steps include releasing publicly, through the
agency’s EDGAR system, all correspondence, including this letter, relating to the review of your
filing, consistent with the staff’s decision to publicly release comment and response letters
relating to disclosure filings it has reviewed.
You may contact SiSi Cheng, Staff Accountant, at (202) 551-5004 or Anne McConnell at
(202) 551-3709 if you have any questions.

Sincerely,
/s/ John Cash
John Cash
Accounting Branch Chief
Office of Manufacturing and
Construction