SEC Comment Letter for BED BATH & BEYOND, INC. (NXH, BBBYW) (CIK 0001130713) (NXH) — Jul 8, 2011

BED BATH & BEYOND, INC. (NXH, BBBYW) (CIK 0001130713)
Date: July 8, 2011 · CIK: 0001130713 · Accession: 0000000000-11-041397

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File numbers found in text: 000-49799

Date

July 8, 2011

Author

/s/ Andrew D. Mew

Form

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

Letter

July 8, 2011 Via E-mail Stephen J. Chesnut Senior Vice President, Finance and Risk Management Overstock.com, Inc. 6350 South 3000 East Salt Lake City, UT 84121 Re: Overstock.com, Inc. Form 10-Q for the Quarterly Period Ended September 30, 2010 Filed October 29, 2010 File No. 000-49799

Dear Mr. Chesnut: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely,

/s/ Andrew D. Mew

Andrew D. Mew Accounting Branch Chief

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July 8, 2011
 Via E-mail

Stephen J. Chesnut Senior Vice President, Finance and Risk Management        Overstock.com, Inc.         6350 South 3000 East        Salt Lake City, UT 84121
Re:  Overstock.com, Inc.
            Form 10-Q for the Quarterly Period Ended September 30, 2010
            Filed October 29, 2010             File No.  000-49799

Dear Mr. Chesnut:
We have completed our review of your f iling.  We remind you that our comments or
changes to disclosure in res ponse to our comments do not for eclose the Commission from taking
any action with respect to the company or th e filing and the company may not assert staff
comments as a defense in any proceeding ini tiated by the Commission or any person under the
federal securities laws of the United States.  We urge all pers ons who are responsible for the
accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.
 Sincerely,

 /s/ Andrew D. Mew

   Andrew D. Mew    Accounting Branch Chief

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