SEC Comment Letter for BED BATH & BEYOND, INC. (NXH, BBBYW) (CIK 0001130713) (NXH) — Mar 24, 2014
BED BATH & BEYOND, INC. (NXH, BBBYW) (CIK 0001130713)
Date: March 24, 2014 · CIK: 0001130713 · Accession: 0000000000-14-014693
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-49799
Letter
March 24, 2014 Via E -mail Patrick M. Byrne Chief Executive Officer Overstock.com, Inc. 6350 South 3000 East Salt Lake City, Utah 84121
Re: Overstock.com, Inc. Preliminary Proxy Statement on Schedule 14A Filed March 7, 2014 File No. 000-49799
Dear Mr. Byrne :
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 any 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 1934 and all applicable rules require.
Sincerely,
/s/ Lisa M. Kohl for
Show Raw Text
March 24, 2014 Via E -mail Patrick M. Byrne Chief Executive Officer Overstock.com, Inc. 6350 South 3000 East Salt Lake City, Utah 84121 Re: Overstock.com, Inc. Preliminary Proxy Statement on Schedule 14A Filed March 7, 2014 File No. 000-49799 Dear Mr. Byrne : 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 any 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 1934 and all applicable rules require. Sincerely, /s/ Lisa M. Kohl for Mara L. Rans om Assistant Director