SEC Comment Letter for BED BATH & BEYOND, INC. (NXH, BBBYW) (CIK 0001130713) (NXH) — Aug 10, 2010
BED BATH & BEYOND, INC. (NXH, BBBYW) (CIK 0001130713)
Date: Aug. 10, 2010 · CIK: 0001130713 · Accession: 0000000000-10-045464
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-49799
Referenced dates: August 3, 2010, August 3, 2010
Letter
Re: Overstock.com, Inc. Form 10-K for the Fiscal Year Ended December 31, 2009 Filed March 31, 2010 Definitive Proxy Statement on Schedule 14A Filed April 9, 2010 Form 10-Q for the Fiscal Quarter Ended March 31, 2010 Filed May 4, 2010 File No. 000-49799 Dear Mr. Johnson: We have reviewed the responses in your August 4, 2010 to our letter dated August 3, 2010 and we have the following comment. Please respond to the comment within ten business days by amending your filings, by providing the reque sted information, or by advising us when you will provide the requested response. If you do not believe our comment applies to your facts and circumstances or do not believe an amendm ent is appropriate, please tell us why in your response. After reviewing any amendments to your f ilings and the information you provide in response to this comment, we may have additional comments. Form 10-K for the Fiscal Year Ended
August 4, 2010
Jonathan E. Johnson III President Overstock.com, Inc. 6350 South 3000 East Salt Lake City, Utah 84121
Note 16. Commitments and Contingencies, page F-35
1. We note your response to comment one from our letter dated August 3, 2010. Please revise your proposed Commitments and Contingencies di sclosure to also in clude the aggregate amount accrued for all contingencies. Show us what your disclosure will look like revised.
Jonathan E. Johnson, III Overstock, Inc. August 4, 2010 Page 2
You may contact Robert Babul a, Staff Accountant, at ( 202) 551-339 or in his absence Donna Di Silvio, Senior Staff Accountant, at (202) 551-3202 if you have questions regarding comments on the financial statements and related ma tters. Please contact Robert W. Errett, Staff Attorney, at (202) 551-3225, or Mara Ransom, Lega l Branch Chief, at (202) 551-3264, or me at (202) 551-3720 with any other questions.
S i n c e r e l y , H. Christopher Owings A s s i s t a n t D i r e c t o r
cc: Thomas W. Adkins Bracewell & Giuliani LLP via facsimile
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August 4, 2010
Jonathan E. Johnson III President Overstock.com, Inc. 6350 South 3000 East Salt Lake City, Utah 84121
Re: Overstock.com, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2009 Filed March 31, 2010 Definitive Proxy Statement on Schedule 14A Filed April 9, 2010 Form 10-Q for the Fiscal Quarter Ended March 31, 2010
Filed May 4, 2010
File No. 000-49799
Dear Mr. Johnson:
We have reviewed the responses in your August 4, 2010 to our letter dated August 3,
2010 and we have the following comment. Please respond to the comment within ten business days by amending your filings, by providing the reque sted information, or by advising us when
you will provide the requested response. If you do not believe our comment applies to your facts and circumstances or do not believe an amendm ent is appropriate, please tell us why in your
response.
After reviewing any amendments to your f ilings and the information you provide in
response to this comment, we may have additional comments. Form 10-K for the Fiscal Year Ended
Note 16. Commitments and Contingencies, page F-35
1. We note your response to comment one from our letter dated August 3, 2010. Please revise
your proposed Commitments and Contingencies di sclosure to also in clude the aggregate
amount accrued for all contingencies. Show us what your disclosure will look like revised.
Jonathan E. Johnson, III
Overstock, Inc. August 4, 2010 Page 2
You may contact Robert Babul a, Staff Accountant, at ( 202) 551-339 or in his absence
Donna Di Silvio, Senior Staff Accountant, at (202) 551-3202 if you have questions regarding
comments on the financial statements and related ma tters. Please contact Robert W. Errett, Staff
Attorney, at (202) 551-3225, or Mara Ransom, Lega l Branch Chief, at (202) 551-3264, or me at
(202) 551-3720 with any other questions.
S i n c e r e l y , H. Christopher Owings A s s i s t a n t D i r e c t o r
cc: Thomas W. Adkins Bracewell & Giuliani LLP
via facsimile