<SEC-DOCUMENT>0001179110-15-002105-index.html : 20150209
<SEC-HEADER>0001179110-15-002105.hdr.sgml : 20150209
<ACCEPTANCE-DATETIME>20150209110729
ACCESSION NUMBER:		0001179110-15-002105
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20150202
FILED AS OF DATE:		20150209
DATE AS OF CHANGE:		20150209

ISSUER:		

	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

	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

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Lee Carter Paul
		CENTRAL INDEX KEY:			0001632937

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-49799
		FILM NUMBER:		15587139

	MAIL ADDRESS:	
		STREET 1:		6350 SOUTH 3000 EAST
		CITY:			SALT LAKE CITY
		STATE:			UT
		ZIP:			84121
</SEC-HEADER>
<DOCUMENT>
<TYPE>3
<SEQUENCE>1
<FILENAME>edgar.xml
<DESCRIPTION>FORM 3 -
<TEXT>
Document 1 - file: edgar.html

Document 1 - RAW XML: edgar.xml

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-24
<SEQUENCE>2
<FILENAME>ex24clee.txt
<TEXT>
Document 2 - file: ex24clee.txt

</DOCUMENT>
</SEC-DOCUMENT>