SEC Comment Letter for BED BATH & BEYOND, INC. (NXH, BBBYW) (CIK 0001130713) (NXH) — Jan 12, 2010
BED BATH & BEYOND, INC. (NXH, BBBYW) (CIK 0001130713)
Date: Jan. 12, 2010 · CIK: 0001130713 · Accession: 0000000000-10-002113
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-49799
Referenced dates: December 4, 2009, November 3, 2009, October 1, 2009
Letter
Re: Overstock.com, Inc. Form 10-K/A Amendment No. 1 for the Fiscal Year Ended December 31, 2008 Filed March 5, 2009 Form 10-Q for the Quarterly Period Ended June 30, 2009 Filed July 31, 2009 File No. 000-49799 Dear Mr. Byrne:
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-0404
DIVISION OF CORPORATION FINANCE
Mail Stop 3561 January 12, 2010 By Facsimile and U.S. Mail
Mr. Patrick M. Byrne Chief Executive Officer Overstock.com, Inc. 6350 South 3000 East Salt Lake City, UT 84121
We have reviewed your supplemental response letter dated December 4, 2009, as well as your filings and have the following comment. As noted in our comment letters dated October 1, 2009, and November 3, 2009, we have limited our review to your financial statements and related disclosures and do not intend to expand our review to other portions of your documents. Form 10-K/A Amendment No. 1 for the Fiscal Year Ended December 31, 2008
General 1. We note your responses to comments three, four, five, eight, nine, and ten in our letter dated November 3, 2009. Please be advised that these comments are still under review by the Staff.
Mr. Patrick M. Byrne Overstock.com, Inc. January 12, 2010 Page 2 You may contact Robert Babula, Sta ff Accountant, at (202) 551-3339 or Donna Di Silvio, Staff Accountant, at (202) 551- 3202, if you have questions regarding this comment on the financial statements and related matters. Please contact me at (202) 551-3377 with any other questions.
Sincerely,
Andrew Mew
Accounting Branch Chief
Show Raw Text
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-0404
DIVISION OF
CORPORATION FINANCE
Mail Stop 3561 January 12, 2010
By Facsimile and U.S. Mail
Mr. Patrick M. Byrne Chief Executive Officer Overstock.com, Inc. 6350 South 3000 East Salt Lake City, UT 84121
Re: Overstock.com, Inc.
Form 10-K/A Amendment No. 1 for the Fiscal Year Ended December 31, 2008 Filed March 5, 2009
Form 10-Q for the Quarterly Period Ended June 30, 2009 Filed July 31, 2009 File No. 000-49799
Dear Mr. Byrne:
We have reviewed your supplemental response letter dated December 4, 2009, as
well as your filings and have the following comment. As noted in our comment letters
dated October 1, 2009, and November 3, 2009, we have limited our review to your financial statements and related disclosures and do not intend to expand our review to other portions of your documents.
Form 10-K/A Amendment No. 1 for the Fiscal Year Ended December 31, 2008
General
1. We note your responses to comments three, four, five, eight, nine, and ten in our letter dated November 3, 2009. Please be advised that these comments are still under review by the Staff.
Mr. Patrick M. Byrne
Overstock.com, Inc. January 12, 2010 Page 2
You may contact Robert Babula, Sta ff Accountant, at (202) 551-3339 or Donna
Di Silvio, Staff Accountant, at (202) 551- 3202, if you have questions regarding this
comment on the financial statements and related matters. Please contact me at (202) 551-3377 with any other questions.
Sincerely,
Andrew Mew
Accounting Branch Chief