United States securities and exchange commission logo April 7, 2023 Sue Gove Chief Executive Officer BED BATH & BEYOND INC 650 Liberty Avenue Union, NJ 07083 Re: BED BATH & BEYOND INC Amendment No. 1 to Preliminary Proxy Statement on Schedule 14A Filed March 31, 2023 File No. 000-20214 Dear Sue Gove: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Christian O. Nagler