<SEC-DOCUMENT>0001104659-16-124392-index.html : 20160531
<SEC-HEADER>0001104659-16-124392.hdr.sgml : 20160531
<ACCEPTANCE-DATETIME>20160531143904
ACCESSION NUMBER:		0001104659-16-124392
CONFORMED SUBMISSION TYPE:	SD
PUBLIC DOCUMENT COUNT:		3
<RULE>
<RULE-NAME>13p-1
<ITEM>
<ITEM-NUMBER>1.01
<ITEM-PERIOD>20151231
</ITEM>
<ITEM>
<ITEM-NUMBER>1.02
<ITEM-PERIOD>20151231
</ITEM>
</RULE>
FILED AS OF DATE:		20160531
DATE AS OF CHANGE:		20160531

FILER:

	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:		SD
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-49799
		FILM NUMBER:		161685236

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>SD
<SEQUENCE>1
<FILENAME>a16-12561_1sd.htm
<DESCRIPTION>SD
<TEXT>
Document 1 - file: a16-12561_1sd.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-1.01
<SEQUENCE>2
<FILENAME>a16-12561_1ex1d01.htm
<DESCRIPTION>EX-1.01
<TEXT>
Document 2 - file: a16-12561_1ex1d01.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>3
<FILENAME>g125611bai001.gif
<DESCRIPTION>GRAPHIC
<TEXT>
Document 3 - file: g125611bai001.gif

</DOCUMENT>
</SEC-DOCUMENT>