# EDGAR Filing Document

**Accession Number:** 0001130713
**File Stem:** 0001140361-25-043590
**Filing Date:** 2025-11
**Character Count:** 2647
**Document Hash:** 9f56dd774df896137289bbb1a535bdcf
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001140361-25-043590.hdr.sgml**: 20260416

**ACCESSION NUMBER**: 0001140361-25-043590

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20251126

**FILER**: 

**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:** CORRESP

**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

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#### Bed Bath & Beyond, Inc.
433 W. Ascension Way, 3rd Floor

Murray, Utah 84123

#### VIA EDGAR

November 26, 2025

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

Attention: Kate Beukenkamp

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| | |
|:---|:---|
| **Re:** | **Bed Bath & Beyond, Inc.** |

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#### Registration Statement on Form S-3

#### File No. 333-290763

Dear Ms. Beukenkamp:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Bed Bath & Beyond, Inc. (the "Company") hereby respectfully requests that the U.S. Securities and Exchange Commission take appropriate action to declare the above-referenced Registration Statement on Form S-3 (File No. 333-290763) to become effective on December 3, 2025 at 4:30 p.m., Eastern Time, or as soon as practicable thereafter.

Once the Registration Statement has been declared effective, please orally confirm that event with Todd M. Kaye of Bryan Cave Leighton Paisner LLP, counsel to the Company, at (314) 259-2194. The Company hereby authorizes Mr. Kaye to orally modify or withdraw this request for acceleration.

*[Signature Page Follows]*

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Very truly yours,

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| |
|:---|
| BED BATH & BEYOND, INC. |
| /s/ Melissa H. Smith |
| Melissa H. Smith |
| General Counsel and Corporate Secretary |

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cc: Adrianne B. Lee, President and Chief Financial Officer

&nbsp;&nbsp;&nbsp;&nbsp;Todd M. Kaye, Bryan Cave Leighton Paisner LLP

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