SEC Comment Letter for BED BATH & BEYOND, INC. (NXH, BBBYW) (CIK 0001130713) (NXH) — Oct 8, 2013
BED BATH & BEYOND, INC. (NXH, BBBYW) (CIK 0001130713)
Date: Oct. 8, 2013 · CIK: 0001130713 · Accession: 0000000000-13-055611
AI Filing Summary & Sentiment
Reasoning
Letter
October 8, 2013 Via E -mail Mr. Robert P. Hughes 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-K for the Fiscal Year Ended December 31, 2012 Filed February 21, 2013 File No. 0 -49799
Dear Mr. Hughes :
We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or a ny person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1 934 and all applicable rules require.
Sincerely,
/s/ Andrew D. Mew
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October 8, 2013 Via E -mail Mr. Robert P. Hughes 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-K for the Fiscal Year Ended December 31, 2012 Filed February 21, 2013 File No. 0 -49799 Dear Mr. Hughes : We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or a ny person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1 934 and all applicable rules require. Sincerely, /s/ Andrew D. Mew Andrew D. Mew Accounting Branch Chief