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SEC Company Response from BED BATH & BEYOND, INC. (NXH, BBBYW) (CIK 0001130713) (NXH) — Jun 25, 2010

BED BATH & BEYOND, INC. (NXH, BBBYW) (CIK 0001130713)
Date: June 25, 2010 · CIK: 0001130713 · Accession: 0001104659-10-035503

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File numbers found in text: 000-49799, 333-166871

Referenced dates: June 11, 2010

Date
June 25, 2010
Author
Steve Chesnut
Form
CORRESP
Company
BED BATH & BEYOND, INC. (NXH, BBBYW) (CIK 0001130713)

Letter

Via EDGAR United States Securities and Exchange Commission Division of Corporation Finance Filed April 9, 2010 Form 10-Q for the Fiscal Quarter Ended March 31, 2010 Filed May 4, 2010 File No. 000-49799

Re: Overstock.com, Inc.

Dear Mr. Errett:

Overstock.com, Inc. has received the letter dated June 11, 2010 from the Division of Corporation Finance of the Securities and Exchange Commission regarding our filings referenced above. We will have our responses to your comments to you by July 9, 2010.

Very
truly yours,
/s/
Steve Chesnut

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CORRESP
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filename1.htm

June 25, 2010

Via
EDGAR

Robert
W. Errett, Esq.

United
States Securities and Exchange Commission

Division
of Corporation Finance

Washington,
D.C. 20549

Re:                             Overstock.com, Inc.

Registration Statement on Form S-1

Filed May 14, 2010

File No. 333-166871

Form 10-K for the Fiscal Year Ended December 31, 2009

Filed March 31, 2010

Definitive Proxy Statement on Schedule 14A

Filed April 9, 2010

Form 10-Q for the Fiscal Quarter Ended March 31, 2010

Filed May 4, 2010

File No. 000-49799

Dear
Mr. Errett:

Overstock.com, Inc.
has received the letter dated June 11, 2010 from the Division of
Corporation Finance of the Securities and Exchange Commission regarding our
filings referenced above.  We will have
our responses to your comments to you by July 9, 2010.

  Very
  truly yours,

  /s/
  Steve Chesnut

  Steve
  Chesnut, Senior Vice President, Finance and Risk Management

  Overstock.com, Inc.