# EDGAR Filing Document

**Accession Number:** 0001130713
**File Stem:** 0000000000-26-000594
**Filing Date:** 2026-1
**Character Count:** 2486
**Document Hash:** da1a79317b0bcdf72e7e34563f23c4ed
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-26-000594.hdr.sgml**: 20260515

**ACCESSION NUMBER**: 0000000000-26-000594

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20260115

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** BED BATH & BEYOND, INC.
- **CENTRAL INDEX KEY:** 0001130713
- **STANDARD INDUSTRIAL CLASSIFICATION:** RETAIL-CATALOG & MAIL-ORDER HOUSES [5961]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 870634302
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 333-292622

**BUSINESS ADDRESS:**
- **STREET 1:** 433 W. ASCENSION WAY, 3RD FLOOR
- **CITY:** MURRAY
- **STATE:** UT
- **ZIP:** 84123
- **BUSINESS PHONE:** 8019473100

**MAIL ADDRESS:**
- **STREET 1:** 433 W. ASCENSION WAY, 3RD FLOOR
- **CITY:** MURRAY
- **STATE:** UT
- **ZIP:** 84123

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** BEYOND, INC.
- **DATE OF NAME CHANGE:** 20231103

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** OVERSTOCK.COM, INC
- **DATE OF NAME CHANGE:** 20060203

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** OVERSTOCK COM INC
- **DATE OF NAME CHANGE:** 20001227
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001140361-26-000734

## Text-Extract

```

                                                           January 15, 2026

Marcus A. Lemonis
Chief Executive Officer
BED BATH & BEYOND, INC.
433 W. Ascension Way, 3rd Floor
Murray, Utah 84123

       Re: BED BATH & BEYOND, INC.
           Registration Statement on Form S-4
           Filed January 8, 2026
           File No. 333-292622
Dear Marcus A. Lemonis:

       This is to advise you that we have not reviewed and will not review your
registration
statement.

        Please refer to Rules 460 and 461 regarding requests for acceleration.
We remind you
that the company and its management are responsible for the accuracy and
adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action
by the staff.

       Please contact Kate Beukenkamp at 202-551-3861 with any questions.

                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Trade &
Services
cc:   Benjamin Cohen

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._