SEC Company Response from BED BATH & BEYOND, INC. (NXH, BBBYW) (CIK 0001130713) (NXH) — Dec 3, 2008
BED BATH & BEYOND, INC. (NXH, BBBYW) (CIK 0001130713)
Date: Dec. 3, 2008 · CIK: 0001130713 · Accession: 0001104659-08-074486
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-153087
Letter
Re:
[Letterhead of Overstock.com, Inc.]
December 3, 2008
Securities and Exchange Commission
Division of Corporation Finance
F Street NE
Washington, DC 20549-7010
Attention: Alexandra M. Ledbetter
Overstock.com, Inc.
Registration Statement on Form S-3
File No. 333-153087
Ladies and Gentlemen:
The undersigned, Overstock.com, Inc. (the “Company”), pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, hereby requests that the effective date of the above-referenced Registration Statement on Form S-3 be accelerated to 4:30 p.m. eastern time on December 5, 2008, or as soon thereafter as practicable.
The Company acknowledges that (i) should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; (ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and (iii) the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
OVERSTOCK.COM, INC.
By:
/s/ David K. Chidester
David K. Chidester
Senior Vice President, Finance
Show Raw Text
CORRESP 1 filename1.htm [Letterhead of Overstock.com, Inc.] December 3, 2008 Securities and Exchange Commission Division of Corporation Finance 100 F Street NE Washington, DC 20549-7010 Attention: Alexandra M. Ledbetter Re: Overstock.com, Inc. Registration Statement on Form S-3 File No. 333-153087 Ladies and Gentlemen: The undersigned, Overstock.com, Inc. (the “Company”), pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, hereby requests that the effective date of the above-referenced Registration Statement on Form S-3 be accelerated to 4:30 p.m. eastern time on December 5, 2008, or as soon thereafter as practicable. The Company acknowledges that (i) should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; (ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and (iii) the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. OVERSTOCK.COM, INC. By: /s/ David K. Chidester David K. Chidester Senior Vice President, Finance