SEC Comment Letter 0000000000-26-007882 to BED BATH & BEYOND, INC. (NXH, BBBYW) (CIK 0001130713) (BBBY)
BED BATH & BEYOND, INC. (NXH, BBBYW) (CIK 0001130713)
Date: Aug. 11, 2026 · CIK: 0001130713 · Accession: 0000000000-26-007882
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-297978
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>