The "W" in SW99 stands for Walther. Walther produced the polymer frame and internal components, while Smith & Wesson manufactured the slide, barrel, and handled final assembly. It is heavily based on the Walther P99, but features distinct differences including a stainless steel slide with Melonite treatment, front slide serrations, a true M1913 Picatinny rail, and a rounded front trigger guard.
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