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SEC Comment Letter for BED BATH & BEYOND, INC. (NXH, BBBYW) (CIK 0001130713) (NXH) — Aug 11, 2026

BED BATH & BEYOND, INC. (NXH, BBBYW) (CIK 0001130713)
Date: Aug. 11, 2026 · CIK: 0001130713 · Accession: 0000000000-26-007882

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File numbers found in text: 333-297978

Date
August 11, 2026
Author
Division of
Form
UPLOAD
Company
BED BATH & BEYOND, INC. (NXH, BBBYW) (CIK 0001130713)

Letter

Re: BED BATH & BEYOND, INC. Registration Statement on Form S-3 Filed August 5, 2026 File No. 333-297978 Dear Brian LaRose: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Rucha Pandit at 202-551-6022 with any questions.

August 11, 2026

Brian LaRose Chief Financial Officer BED BATH & BEYOND, INC. 433 W. Ascension Way, 3rd Floor Murray, Utah 84123

Sincerely,
Division of
Corporation Finance
Office of Trade &
Services
cc: Lindsey A. Mills

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 August 11, 2026

Brian LaRose
Chief Financial Officer
BED BATH & BEYOND, INC.
433 W. Ascension Way, 3rd Floor
Murray, Utah 84123

 Re: BED BATH & BEYOND, INC.
 Registration Statement on Form S-3
 Filed August 5, 2026
 File No. 333-297978
Dear Brian LaRose:
 This is to advise you that we have not reviewed and will not review your
registration
statement.
 Please refer to Rules 460 and 461 regarding requests for acceleration.
We remind you that
the company and its management are responsible for the accuracy and adequacy of
their
disclosures, notwithstanding any review, comments, action or absence of action
by the staff.
 Please contact Rucha Pandit at 202-551-6022 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Trade &
Services
cc: Lindsey A. Mills
</TEXT>
</DOCUMENT>