Correspondence 0001140361-26-032956 from BED BATH & BEYOND, INC. (NXH, BBBYW) (CIK 0001130713) (BBBY)
BED BATH & BEYOND, INC. (NXH, BBBYW) (CIK 0001130713)
Date: Aug. 14, 2026 · CIK: 0001130713 · Accession: 0001140361-26-032956
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-297979
Letter
BED BATH & BEYOND, INC.
433 W. Ascension Way, 3rd Floor
Murray, Utah 84123
August 14, 2026
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporate Finance
Office of Trade & Services
100 F Street, N.E.
Washington, D.C. 20549
Attention: Rucha Pandit
Re:
Bed Bath & Beyond, Inc.
Registration Statement on Form S-3 (File No. 333-297979)
Request for Acceleration of Effective Date
Ladies and Gentlemen:
Bed Bath & Beyond, Inc. (the “Registrant”) hereby requests, pursuant to Rule 461 of the rules and regulations promulgated under the Securities Act of 1933, as amended, the acceleration of the effective date of the above-captioned Registration Statement, to 5:00 p.m., Eastern Time, on Tuesday, August 18, 2026, or as soon as practicable thereafter, unless the Registrant notifies you otherwise prior to such time.
We would appreciate it if, as soon as the above-captioned Registration Statement is declared effective, you would so inform Michael P. Heinz of Sidley Austin LLP, legal counsel to the Registrant, at (212) 839-5444.
Sincerely,
Bed Bath & Beyond, Inc.
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BED BATH & BEYOND, INC.
433 W. Ascension Way, 3rd Floor
Murray, Utah 84123
August 14, 2026
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporate Finance
Office of Trade & Services
100 F Street, N.E.
Washington, D.C. 20549
Attention: Rucha Pandit
Re:
Bed Bath & Beyond, Inc.
Registration Statement on Form S-3 (File No. 333-297979)
Request for Acceleration of Effective Date
Ladies and Gentlemen:
Bed Bath & Beyond, Inc. (the “Registrant”) hereby requests, pursuant to Rule 461 of the rules and regulations promulgated under the Securities Act of 1933, as amended, the acceleration of the
effective date of the above-captioned Registration Statement, to 5:00 p.m., Eastern Time, on Tuesday, August 18, 2026, or as soon as practicable thereafter, unless the Registrant notifies you otherwise prior to such time.
We would appreciate it if, as soon as the above-captioned Registration Statement is declared effective, you would so inform Michael P. Heinz of Sidley Austin LLP, legal counsel to the Registrant, at
(212) 839-5444.
Sincerely,
Bed Bath & Beyond, Inc.
By:
/s/ Brian LaRose
Brian LaRose
Chief Financial Officer
cc: Michael P. Heinz, Sidley Austin LLP