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

BED BATH & BEYOND, INC. (NXH, BBBYW) (CIK 0001130713)
Date: Aug. 25, 2010 · CIK: 0001130713 · Accession: 0001104659-10-045885

View on Edgar

AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

File numbers found in text: 333-166871

Date

August 25, 2010

Author

Director

Form

CORRESP

Company

BED BATH & BEYOND, INC. (NXH, BBBYW) (CIK 0001130713)

Letter

Overstock.com, Inc.

6350 South 3000 East

Salt Lake City, Utah 84121

August 25, 2010

United States Securities and Exchange Commission

Division of Corporation Finance

F Street, N.E.

Washington, D.C. 20549

Attention:

H. Christopher Owings

Assistant Director

Re:

Overstock.com, Inc.

Registration Statement on Form S-1 (Registration No. 333-166871)

Ladies and Gentlemen:

The undersigned, Overstock.com, Inc. (the “Registrant”), 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-1 be accelerated to 4:30 p.m. Eastern Time on August 27, 2010, or as soon thereafter as practicable.

The Registrant hereby acknowledges, at the time of this request, that:

· 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;

· the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

· the Registrant 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.

Very
truly yours,
OVERSTOCK.COM, INC

Show Raw Text

CORRESP
1
filename1.htm

Overstock.com, Inc.

6350 South 3000 East

Salt Lake City, Utah 84121

August 25, 2010

United
States Securities and Exchange Commission

Division
of Corporation Finance

100
F Street, N.E.

Washington,
D.C. 20549

  Attention:

  H.
  Christopher Owings

  Assistant
  Director

  Re:

  Overstock.com, Inc.

  Registration
  Statement on Form S-1 (Registration No. 333-166871)

Ladies
and Gentlemen:

The
undersigned, Overstock.com, Inc. (the “Registrant”), 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-1 be accelerated to 4:30 p.m. Eastern Time on
August 27, 2010, or as soon thereafter as practicable.

The
Registrant hereby acknowledges, at the time of this request, that:

·                  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;

·                  the action of the Commission
or the staff, acting pursuant to delegated authority, in declaring the filing
effective, does not relieve the Registrant from its full responsibility for the
adequacy and accuracy of the disclosure in the filing; and

·                  the Registrant 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.

  Very
  truly yours,

     OVERSTOCK.COM, INC

     By:

  /s/
  Stephen J. Chesnut

  Stephen
  J. Chesnut

  Senior
  Vice President, Finance and Risk Management

2

SecProbe.io