-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 TfPH90boX7b/wTJ57j7ZiTmOpqr0i1CJiH7sS4tUXlox7xVdWx+t23P2MNUW+Vfz
 1rlqihKIaqRDKztmHk574w==

<SEC-DOCUMENT>0000000000-10-002435.txt : 20100225
<SEC-HEADER>0000000000-10-002435.hdr.sgml : 20100225
<ACCEPTANCE-DATETIME>20100114084038
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-10-002435
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20100114

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BED BATH & BEYOND INC
		CENTRAL INDEX KEY:			0000886158
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-HOME FURNITURE, FURNISHINGS & EQUIPMENT STORES [5700]
		IRS NUMBER:				112250488
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			0227

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		650 LIBERTY AVENUE
		CITY:			UNION
		STATE:			NJ
		ZIP:			07083
		BUSINESS PHONE:		2013791520

	MAIL ADDRESS:	
		STREET 1:		715 MORRIS AVENUE
		CITY:			SPRINGFIELD
		STATE:			NJ
		ZIP:			07081
PUBLIC REFERENCE ACCESSION NUMBER:		0001104659-09-026769
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
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