# EDGAR Filing Document

**Accession Number:** 0001130713
**File Stem:** 0001140361-26-002700
**Filing Date:** 2026-1
**Character Count:** 2698
**Document Hash:** e2bdc3cecb678946c0def7c25a67ca80
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001140361-26-002700.hdr.sgml**: 20260515

**ACCESSION NUMBER**: 0001140361-26-002700

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260128

**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

#### <br>

#### BED BATH & BEYOND, INC.

#### 433 W. Ascension Way, 3<sup>rd</sup> Floor

#### Murray, Utah 84123

January 28, 2026

#### VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-6010

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| | |
|:---|:---|
| Re: | **Bed Bath & Beyond, Inc.**<br>**Registration Statement on Form S-4**<br> **File No. 333-292622** |

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Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, we hereby respectfully request acceleration of the effective date of the above-referenced registration statement on Form S-4 (the "<u>Registration Statement</u>") of Bed Bath & Beyond, Inc., so that such Registration Statement will be declared effective as of 5:00 p.m. Eastern Time on January 30, 2026, or as soon thereafter as practicable.

Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Benjamin Cohen at (212) 906-1623 or, in his absence, Lindsey Mills at (212) 906-1890.

Thank you for your assistance in this matter.

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| | | |
|:---|:---|:---|
| Very truly yours, | Very truly yours, | Very truly yours, |
| **BED BATH & BEYOND, INC.**<br> ****  | **BED BATH & BEYOND, INC.**<br> ****  | **BED BATH & BEYOND, INC.**<br> ****  |
| By: | /s/ Melissa H. Smith | /s/ Melissa H. Smith |
|  | Name: | Melissa H. Smith |
|  | Title: | General Counsel and Corporate Secretary |

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