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                       November 9, 2023

       Adrianne Lee
       Chief Financial Officer
       Beyond, Inc.
       799 West Coliseum Way
       Midvale, UT 84047

                                                        Re: Beyond, Inc.
                                                            Form 10-K for the
fiscal year ended December 31, 2022
                                                            Filed February 24,
2023
                                                            File No. 000-49799

       Dear Adrianne Lee:

              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 Energy & Transportation
       cc:                                              Todd Kaye