<SEC-DOCUMENT>0001193125-23-100550-index.html : 20230621
<SEC-HEADER>0001193125-23-100550.hdr.sgml : 20230621
<ACCEPTANCE-DATETIME>20230413161558
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-23-100550
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20230413

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:			0228

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		650 LIBERTY AVENUE
		CITY:			UNION
		STATE:			NJ
		ZIP:			07083
		BUSINESS PHONE:		908-688-0888

	MAIL ADDRESS:	
		STREET 1:		650 LIBERTY AVENUE
		CITY:			UNION
		STATE:			NJ
		ZIP:			07083
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>g465887dsp002.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 2 - file: g465887dsp002.jpg

</DOCUMENT>
</SEC-DOCUMENT>