I just emailed GSI (the US importer for Steyr) and they said the following:
Mike,
Steyr has not informed us when the S-40 will be shipped to us. We are trying to get an answer at this time. Please give us 30 to 60 days to get an answer for you.
At this point there don't appear to be any in the US. Demand seems to be high for this one, so hopefully we'll all be able to get our hands on one when they do arrive (and hopefully we don't get gouged on the price)
I got a pistol from cdnn investments and I got a flyer with the gun. I'm almost sure they had some in .40 and .357 sig too. Give them a call, 1 (800) 588-9500. Mark