October 7, 2022
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Trade & Services
100 F Street, N.E.
Washington, D.C. 20549
| Attention: | Nasreen Mohammed | |
| Linda Cvrkel | ||
| Re: | Bed Bath & Beyond Inc. | |
| Form 10-K for Fiscal Year Ended February 26, 2022 | ||
| File No. 000-20214 | ||
Dear Ms. Mohammed and Ms. Cvrkel:
By letter dated September 27, 2022, the Staff of the Securities and Exchange Commission (the “Staff”) provided certain comments to the annual report on Form 10-K filed on April 21, 2022 by Bed Bath & Beyond Inc. (the “Company”).
As discussed between Ms. Nasreen Mohammed and our external counsel, Francesca L. Odell, Esq., the Company is still engaged in a review of the information required to respond to the comments and respectfully requests that it be granted an extension until November 7, 2022 to respond to the Staff.
If you have any questions or require any additional information, please do not hesitate to contact Francesca L. Odell at (212) 225-2530.
| Sincerely, |
/s/ Katherine Walden |
| Katherine Walden |
| Vice President, Legal – Securities, Corporate Governance and Compliance |
| cc: | Laura Crossen, Interim Chief Financial Officer |
Francesca L. Odell, Esq., Cleary Gottlieb Steen & Hamilton LLP
