EX-99.2 3 a08-1063_1ex99d2.htm EX-99.2

Exhibit 99.2


Jason C. Lindsey


December 31, 2007


Dr. Patrick M. Byrne

Chairman of the Board

Overstock.com, Inc.

6350 South 3000 East

Salt Lake City, Utah 84121


Dear Patrick:


As we discussed this afternoon, it has been two years since I came out of retirement to return to Overstock.  Much to my satisfaction, Overstock has accomplished a lot during those two years and I am pleased that I was able to participate in the company’s turn around.  However, as we discussed, we both believe that it is no longer necessary that I be as intimately involved in the day to day operations of the company.  I would like to reduce my participation in the company so that I can spend more time with my family and be more involved with some outside business ventures.


Thus, effectively immediately, I hereby resign as a director and as the president and chief operating officer of Overstock.com, Inc.  As we discussed, I will remain a part-time employee of the company and work on special projects under your direction.






Jason C. Lindsey