X0202 SCHEDULE 13G/A 0002143732-26-000001 0002143732 XXXXXXXX LIVE 1 Common Stock, $0.0001 par value 06/30/2026 0001130713 BED BATH & BEYOND, INC. 690370101 433 W. ASCENSION WAY, 3RD FLOOR Murray UT 84123 Rule 13d-1(c) Rosen Mitchell A. a X1 3600000.00 3600000.00 3600000.00 3600000.00 7200000.00 N 8.9 IN The aggregate beneficial ownership includes 3,600,000 shares held by the Sharon Rosen Revocable Trust Dated March 21, 2017, over which the Reporting Person shares voting and dispositive power as co-trustee, and which the Reporting Person may be deemed to beneficially own by virtue of his relationship with Sharon Rosen. Mitchell A. Rosen Revocable Trust a X1 3600000.00 0.00 3600000.00 0.00 3600000.00 N 4.4 IN Rosen Sharon a X1 0.00 3600000.00 0.00 3600000.00 7200000.00 N 8.9 IN The aggregate beneficial ownership includes 3,600,000 shares held by the Mitchell A. Rosen Revocable Trust Dated March 21, 2017, which the Reporting Person may be deemed to beneficially own solely by virtue of her relationship with Mitchell Rosen. Sharon Rosen Revocable Trust a X1 3600000.00 0.00 3600000.00 0.00 3600000.00 N 4.4 IN Explanatory Note to Amendment No. 1: The reporting persons are filing this Amendment No. 1 to the Schedule 13G to address language inadvertently omitted from the initial Schedule 13G and to include the Joint Filing Agreement. This Amendment No. 1 supersedes in its entirety the initial filing. BED BATH & BEYOND, INC. 433 W. ASCENSION WAY, 3RD FLOOR, MURRAY, UT 84123 This Schedule 13G is filed jointly by (i) Mitchell Rosen, (ii) Sharon Rosen, (iii) the Mitchell A. Rosen Revocable Trust Dated March 21, 2017 (the "Mitchell Rosen Trust") and (iv) the Sharon Rosen Revocable Trust Dated March 21, 2017 (the "Sharon Rosen Trust"). Each of the foregoing is referred to herein as a "Reporting Person" and collectively as the "Reporting Persons." The Mitchell Rosen Trust directly holds 3,600,000 shares of the Registrant's Common Stock, $0.0001 par value ("Common Stock"). Mitchell Rosen serves as trustee and grantor of the Mitchell Rosen Trust and, in such capacity, has sole voting and dispositive power over the Common Stock held by such trust. The Sharon Rosen Trust directly holds 3,600,000 shares of Common Stock. Sharon Rosen and Mitchell Rosen serve as co-trustees of the Sharon Rosen Trust and, in such capacities, share voting and dispositive power over the Common Stock held by such trust. Mitchell Rosen and Sharon Rosen are spouses. Based on their relationship and their respective relationships with the trusts described herein, Mitchell Rosen and Sharon Rosen may each be deemed to beneficially own an aggregate of 7,200,000 shares of Common Stock, consisting of 3,600,000 shares held directly by the Mitchell Rosen Trust and 3,600,000 shares held directly by the Sharon Rosen Trust. The filing of this Schedule 13G shall not be deemed an admission that any Reporting Person is, for purposes of Section 13(d) or Section 13(g) of the Act or otherwise, the beneficial owner of any securities reported herein as beneficially owned by any other Reporting Person, except to the extent of such Reporting Person's pecuniary interest therein. The address of each Reporting Person is 139 Island Estates Parkway Palm Coast, Florida 32137 Mitchell Rosen is a citizen of the United States of America. Sharon Rosen is a citizen of the United States of America. The Mitchell A. Rosen Revocable Trust Dated March 21, 2017 is a Florida trust. The Sharon Rosen Trust is a Florida trust. Y As of June 30, 2026, the Reporting Persons beneficially owned an aggregate of 7,200,000 shares of Common Stock. As of June 30, 2026, Mitchell Rosen may be deemed to beneficially own an aggregate of 7,200,000 shares of Common Stock, consisting of (i) 3,600,000 shares of Common Stock held directly by the Mitchell Rosen Trust, for which Mitchell Rosen serves as sole trustee, and over which Mitchell Rosen has sole voting and dispositive power, and (ii) 3,600,000 shares of Common Stock held directly by the Sharon Rosen Trust, for which Mitchell Rosen serves as co-trustee and over which Mitchell Rosen shares voting and dispositive power with Sharon Rosen, and which Mitchell Rosen may be deemed to beneficially own by virtue of his relationship with Sharon Rosen. As of June 30, 2026, Sharon Rosen may be deemed to beneficially own an aggregate of 7,200,000 shares of Common Stock, consisting of (i) 3,600,000 shares of Common Stock held directly by the Sharon Rosen Trust, for which Sharon Rosen serves as co-trustee, and over which Sharon Rosen shares voting and dispositive power with Mitchell Rosen, and (ii) 3,600,000 shares of Common Stock held directly by the Mitchell Rosen Trust, which Sharon Rosen may be deemed to beneficially own by virtue of her relationship with Mitchell Rosen. As of June 30, 2026, the Mitchell Rosen Trust directly beneficially owned 3,600,000 shares of Common Stock, over which Mitchell Rosen has sole voting and dispositive power as trustee of such trust. As of June 30, 2026, the Sharon Rosen Trust directly beneficially owned 3,600,000 shares of Common Stock, over which Sharon Rosen and Mitchell Rosen share voting and dispositive power as co-trustees of such trust. Each Reporting Person expressly disclaims beneficial ownership of the securities reported herein as beneficially owned by any other Reporting Person, except to the extent of such Reporting Person's pecuniary interest therein, and the filing of this Statement shall not be construed as an admission that any Reporting Person is, for purposes of Section 13(d) or Section 13(g) of the Exchange Act, or for any other purpose, the beneficial owner of such securities. The percentages set forth below are calculated based on 81,138,495 shares of Common Stock outstanding, consisting of (i) 73,938,495 shares of Common Stock outstanding as of April 24, 2026, as reported by the Registrant in its Quarterly Report on Form 10-Q filed with the Securities and Exchange Commission on April 27, 2026, plus (ii) 7,200,000 shares of Common Stock issued to the Reporting Persons in connection with the transaction giving rise to this filing. Mitchell Rosen: 8.9% Sharon Rosen: 8.9% Mitchell A. Rosen Revocable Trust Dated March 21, 2017: 4.4% Sharon Rosen Revocable Trust Dated March 21, 2017: 4.4% Mitchell Rosen: 3,600,000 Sharon Rosen: 0 Mitchell A. Rosen Revocable Trust Dated March 21, 2017: 3,600,000 Sharon Rosen Revocable Trust Dated March 21, 2017: 3,600,000 Mitchell Rosen: 3,600,000 Sharon Rosen: 3,600,000 Mitchell A. Rosen Revocable Trust Dated March 21, 2017: 0 Sharon Rosen Revocable Trust Dated March 21, 2017: 0 Mitchell Rosen: 3,600,000 Sharon Rosen: 0 Mitchell A. Rosen Revocable Trust Dated March 21, 2017: 3,600,000 Sharon Rosen Revocable Trust Dated March 21, 2017: 3,600,000 Mitchell Rosen: 3,600,000 Sharon Rosen: 3,600,000 Mitchell A. Rosen Revocable Trust Dated March 21, 2017: 0 Sharon Rosen Revocable Trust Dated March 21, 2017: 0 Y Y Y N See Exhibit 99.1. The Reporting Persons have entered into a Joint Filing Agreement, dated as of July 6, 2026, pursuant to which they have agreed to the joint filing of this Schedule 13G and any amendments hereto. The filing of this Schedule 13G and the Joint Filing Agreement shall not be deemed an admission that the Reporting Persons constitute a "group" for purposes of Section 13(d) or Section 13(g) of the Act or the rules and regulations thereunder. Y N By signing below I certify that, to the best of my knowledge and belief, the securities referred to above were not acquired and are not held for the purpose of or with the effect of changing or influencing the control of the issuer of the securities and were not acquired and are not held in connection with or as a participant in any transaction having that purpose or effect, other than activities solely in connection with a nomination under § 240.14a-11. Rosen Mitchell A. /s/ Mitchell Rosen 07/06/2026 Mitchell A. Rosen Revocable Trust /s/ Mitchell Rosen 07/06/2026 Rosen Sharon /s/ Sharon Rosen 07/06/2026 Sharon Rosen Revocable Trust /s/ Sharon Rosen 07/06/2026 /s/ Mitchell Rosen 07/06/2026