SEC Company Response from BED BATH & BEYOND, INC. (NXH, BBBYW) (CIK 0001130713) (NXH) — Dec 7, 2015
BED BATH & BEYOND, INC. (NXH, BBBYW) (CIK 0001130713)
Date: Dec. 7, 2015 · CIK: 0001130713 · Accession: 0001104659-15-083191
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-203607
Letter
Overstock.com, Inc.
6350 South 3000 East
Salt Lake City, Utah 84121
December 7, 2015
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Mara L. Ransom
Jenifer López
Re: Overstock.com, Inc.
Registration Statement on Form S-3 (Registration No. 333-203607)
Ladies and Gentlemen:
On behalf of Overstock.com, Inc. (the “Company”), the undersigned hereby requests, in accordance with Rule 461 of Regulation C promulgated under the Securities Act of 1933, as amended, that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above referenced Registration Statement on Form S-3 to become effective on December 9, 2015 at 4:00 p.m. Eastern Time, or as soon thereafter as is practicable. The Company respectfully requests that you notify Stephen J. Obie of such effectiveness by a telephone call to (212) 326-3773.
In connection with such request, the undersigned, on behalf of the Company, hereby acknowledges the following:
· should the Commission or the staff of the Commission (the “Staff”), acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;
· the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; 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.
Please contact Stephen J. Obie of Jones Day at (212) 326-3773 if you have any questions concerning this matter. Thank you for your continued attention to this matter.
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 December 7, 2015 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attn: Mara L. Ransom Jenifer López Re: Overstock.com, Inc. Registration Statement on Form S-3 (Registration No. 333-203607) Ladies and Gentlemen: On behalf of Overstock.com, Inc. (the “Company”), the undersigned hereby requests, in accordance with Rule 461 of Regulation C promulgated under the Securities Act of 1933, as amended, that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above referenced Registration Statement on Form S-3 to become effective on December 9, 2015 at 4:00 p.m. Eastern Time, or as soon thereafter as is practicable. The Company respectfully requests that you notify Stephen J. Obie of such effectiveness by a telephone call to (212) 326-3773. In connection with such request, the undersigned, on behalf of the Company, hereby acknowledges the following: · should the Commission or the staff of the Commission (the “Staff”), acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement; · the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; 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. Please contact Stephen J. Obie of Jones Day at (212) 326-3773 if you have any questions concerning this matter. Thank you for your continued attention to this matter. Very truly yours, OVERSTOCK.COM, INC. By: /s/ Mitchell Edwards Name: Mitchell Edwards Title: SVP & General Counsel cc: Stephen J. Obie, Jones Day Edward B. Winslow, Jones Day