The Attorney General’s response to the SAFE lawsuit is now available on the NYSRPA website. At 93 pages long it basically rehashes the same arguments the antigunners have been making for years and can be summed up thusly: SAFE does not infringe upon 2A rights and the case should be dismissed.
Raquel Okyay goes into some more detail in her Human Events article, “Cuomo strikes back at gun rights lawsuit.“