<SEC-DOCUMENT>0000000000-15-055014-index.html : 20151223
<SEC-HEADER>0000000000-15-055014.hdr.sgml : 20151223
<ACCEPTANCE-DATETIME>20151123100331
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-15-055014
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20151123

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			OVERSTOCK.COM, INC
		CENTRAL INDEX KEY:			0001130713
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-CATALOG & MAIL-ORDER HOUSES [5961]
		IRS NUMBER:				870634302
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		6350 SOUTH 3000 EAST
		CITY:			SALT LAKE CITY
		STATE:			UT
		ZIP:			84121
		BUSINESS PHONE:		8019473100

	MAIL ADDRESS:	
		STREET 1:		6350 SOUTH 3000 EAST
		CITY:			SALT LAKE CITY
		STATE:			UT
		ZIP:			84121

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	OVERSTOCK COM INC
		DATE OF NAME CHANGE:	20001227
PUBLIC REFERENCE ACCESSION NUMBER:		0001130713-15-000009 [HTML]
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
Document 1 - file: filename1.pdf

</DOCUMENT>
</SEC-DOCUMENT>