-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, DE0rQBkOhDXFU2nlokwH2OqeO6jreV7X77VLkRRMGZQuhztfCuImzQNqmVFA7Z12 IoeH8Xci1fW+NaH14RKpxg== 0001104659-09-002907.txt : 20090514 0001104659-09-002907.hdr.sgml : 20090514 20090116172250 ACCESSION NUMBER: 0001104659-09-002907 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20090116 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BED BATH & BEYOND INC CENTRAL INDEX KEY: 0000886158 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-HOME FURNITURE, FURNISHINGS & EQUIPMENT STORES [5700] IRS NUMBER: 112250488 STATE OF INCORPORATION: NY FISCAL YEAR END: 0227 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 650 LIBERTY AVENUE CITY: UNION STATE: NJ ZIP: 07083 BUSINESS PHONE: 2013791520 MAIL ADDRESS: STREET 1: 715 MORRIS AVENUE CITY: SPRINGFIELD STATE: NJ ZIP: 07081 CORRESP 1 filename1.htm

 

January 16, 2009

 

Mr. H. Christopher Owings

Assistant Director

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-3561

 

Re:

 

Bed Bath & Beyond Inc.

 

 

Form 10-K for Fiscal Year Ended March 1, 2008

 

 

Filed April 30, 2008

 

 

Forms 10-Q for Fiscal Quarters Ended May 31 and August 30, 2008

 

 

Filed July 10, 2008 and October 8, 2008, respectively

 

 

Definitive Proxy Statement on Schedule 14A

 

 

Filed June 4, 2008

 

Dear Mr. Owings:

 

Bed Bath & Beyond Inc. is in receipt of your comment letter dated January 9, 2009 relating to the above referenced filings, and the company is currently in the process of preparing a response.

 

Pursuant to a conversation today with Scott Anderegg, Staff Attorney, we are filing this EDGAR correspondence to request an extension of time until February 6, 2009 to submit a response to the comment letter.  Thank you for your consideration in this matter.

 

Sincerely,

 

/s/ Eugene A. Castagna

 

 

Eugene A. Castagna

 

 

Chief Financial Officer and Treasurer

 

 

(Principal Financial and Accounting Officer)

 

 

 

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