SEC Comment Letter for BED BATH & BEYOND, INC. (NXH, BBBYW) (CIK 0001130713) (NXH) — Nov 23, 2015
BED BATH & BEYOND, INC. (NXH, BBBYW) (CIK 0001130713)
Date: Nov. 23, 2015 · CIK: 0001130713 · Accession: 0000000000-15-055014
AI Filing Summary & Sentiment
Reasoning
Letter
Mail Stop 3561 November 20, 2015 Dr. 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 for Fiscal Year Ended December 31, 2014 Filed March 12, 2015 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 proceedi ng 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 informati on the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Jennifer Thompson
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Mail Stop 3561 November 20, 2015 Dr. 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 for Fiscal Year Ended December 31, 2014 Filed March 12, 2015 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 proceedi ng 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 informati on the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Jennifer Thompson Jennifer Thompson Accounting Branch Chief Office of Consumer Products