SEC Company Response from BED BATH & BEYOND, INC. (NXH, BBBYW) (CIK 0001130713) (NXH) — Nov 24, 2015
BED BATH & BEYOND, INC. (NXH, BBBYW) (CIK 0001130713)
Date: Nov. 24, 2015 · CIK: 0001130713 · Accession: 0001104659-15-080965
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-207141
Letter
Overstock.com, Inc.
6350 South 3000 East
Salt Lake City, Utah 84121
November 24, 2015
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Mr. Michael Kennedy
Re: Overstock.com, Inc.
Registration Statement on Form S-3 (Registration No. 333-207141)
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 4:00 p.m., Eastern time, on November 24, 2015, or as soon thereafter as practicable.
The Company hereby acknowledges 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 Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
· 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.
Very truly yours,
OVERSTOCK.COM, INC.
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CORRESP 1 filename1.htm Overstock.com, Inc. 6350 South 3000 East Salt Lake City, Utah 84121 November 24, 2015 U.S. Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Attention: Mr. Michael Kennedy Re: Overstock.com, Inc. Registration Statement on Form S-3 (Registration No. 333-207141) 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 4:00 p.m., Eastern time, on November 24, 2015, or as soon thereafter as practicable. The Company hereby acknowledges 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 Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and · 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. Very truly yours, OVERSTOCK.COM, INC. By: /s/ Mitch Edwards Mitch Edwards Senior Vice President and General Counsel