SEC Comment Letter for BED BATH & BEYOND, INC. (NXH, BBBYW) (CIK 0001130713) (NXH) — Apr 23, 2010

BED BATH & BEYOND, INC. (NXH, BBBYW) (CIK 0001130713)
Date: April 23, 2010 · CIK: 0001130713 · Accession: 0000000000-10-022316

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File numbers found in text: 000-49799

Date

April 23, 2010

Author

Andrew Mew

Form

UPLOAD

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

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549

DIVISION OF CORPORATION FINANCE Mail Stop 3561

April 23, 2010

By U.S. Mail and Fax 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 fo r the Fiscal Year Ended December 31, 2008 Filed March 5, 2009 File No. 000-49799 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 , Andrew Mew Accounting Branch Chief

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

       DIVISION OF
CORPORATION FINANCE
Mail Stop 3561

       April 23, 2010

By U.S. Mail and Fax
 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 fo r the Fiscal Year Ended
December 31, 2008 Filed March 5, 2009
            File No.  000-49799
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 ,                             Andrew Mew
  Accounting Branch Chief

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