SEC Comment Letter for BED BATH & BEYOND, INC. (NXH, BBBYW) (CIK 0001130713) (NXH) — Mar 17, 2008

BED BATH & BEYOND, INC. (NXH, BBBYW) (CIK 0001130713)
Date: March 17, 2008 · CIK: 0001130713 · Accession: 0000000000-08-013853

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March 17, 2008

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BED BATH & BEYOND, INC. (NXH, BBBYW) (CIK 0001130713)

Letter

Re: Overstock.com, Inc. Form 10-K/A for the Fiscal Year Ended December 31, 2006 Forms 10-Q/A for Fiscal Quarters Ended September 30, 2007, June 30, 2007 and March 31, 2007 File No. 0-49799 Dear Mr. Byrne: We have completed our review of your Form 10-K/A and related filings and have no further comments at this time. S i n c e r e l y , M i c h a e l M o r a n Accounting Branch Chief

Mail Stop 3561

March 17, 2008

By Facsimile and U.S. Mail

Mr. Patrick M. Byrne Chairman and Chief Executive Officer Overstock.com, Inc. 6350 South 3000 East Salt Lake City, Utah 84121

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Mail Stop 3561

       March 17, 2008

By Facsimile and U.S. Mail

 Mr. Patrick M. Byrne        Chairman and Chief Executive Officer Overstock.com, Inc.         6350 South 3000 East        Salt Lake City, Utah   84121

Re:  Overstock.com, Inc.       Form 10-K/A for the Fiscal Year Ended December 31, 2006             Forms 10-Q/A for Fiscal Quarters Ended September 30, 2007,              June 30, 2007 and March 31, 2007             File No.  0-49799
Dear Mr. Byrne:
             We have completed our review  of your Form 10-K/A and related filings and have no
further comments at this time.             S i n c e r e l y ,                M i c h a e l  M o r a n              Accounting Branch Chief

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