<SEC-DOCUMENT>0001140361-23-038140-index.html : 20230807
<SEC-HEADER>0001140361-23-038140.hdr.sgml : 20230807
<ACCEPTANCE-DATETIME>20230804194231
ACCESSION NUMBER:		0001140361-23-038140
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		9
FILED AS OF DATE:		20230807
DATE AS OF CHANGE:		20230804
EFFECTIVENESS DATE:		20230807

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:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-273751
		FILM NUMBER:		231145361

	BUSINESS ADDRESS:	
		STREET 1:		799 W. COLISEUM WAY
		CITY:			MIDVALE
		STATE:			UT
		ZIP:			84047
		BUSINESS PHONE:		8019473100

	MAIL ADDRESS:	
		STREET 1:		799 W. COLISEUM WAY
		CITY:			MIDVALE
		STATE:			UT
		ZIP:			84047

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	OVERSTOCK COM INC
		DATE OF NAME CHANGE:	20001227
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8
<SEQUENCE>1
<FILENAME>brhc20057006_s8.htm
<DESCRIPTION>S-8
<TEXT>
Document 1 - file: brhc20057006_s8.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>brhc20057006_ex5-1.htm
<DESCRIPTION>EXHIBIT 5.1
<TEXT>
Document 2 - file: brhc20057006_ex5-1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>3
<FILENAME>brhc20057006_ex23-1.htm
<DESCRIPTION>EXHIBIT 23.1
<TEXT>
Document 3 - file: brhc20057006_ex23-1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.2
<SEQUENCE>4
<FILENAME>brhc20057006_ex23-2.htm
<DESCRIPTION>EXHIBIT 23.2
<TEXT>
Document 4 - file: brhc20057006_ex23-2.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.3
<SEQUENCE>5
<FILENAME>brhc20057006_ex23-3.htm
<DESCRIPTION>EXHIBIT 23.3
<TEXT>
Document 5 - file: brhc20057006_ex23-3.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.4
<SEQUENCE>6
<FILENAME>brhc20057006_ex23-4.htm
<DESCRIPTION>EXHIBIT 23.4
<TEXT>
Document 6 - file: brhc20057006_ex23-4.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-FILING FEES
<SEQUENCE>7
<FILENAME>brhc20057006_ex107.htm
<DESCRIPTION>EXHIBIT 107
<TEXT>
Document 7 - file: brhc20057006_ex107.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>8
<FILENAME>image01.jpg
<TEXT>
Document 8 - file: image01.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>9
<FILENAME>image02.jpg
<TEXT>
Document 9 - file: image02.jpg

</DOCUMENT>
</SEC-DOCUMENT>