<SEC-DOCUMENT>0000886158-22-000162-index.html : 20221230
<SEC-HEADER>0000886158-22-000162.hdr.sgml : 20221230
<ACCEPTANCE-DATETIME>20221107165327
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000886158-22-000162
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		5
FILED AS OF DATE:		20221107

FILER:

	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:			0228

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		650 LIBERTY AVENUE
		CITY:			UNION
		STATE:			NJ
		ZIP:			07083
		BUSINESS PHONE:		908-688-0888

	MAIL ADDRESS:	
		STREET 1:		650 LIBERTY AVENUE
		CITY:			UNION
		STATE:			NJ
		ZIP:			07083
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>fy22commentletterrespons001.jpg
<TEXT>
Document 2 - file: fy22commentletterrespons001.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>3
<FILENAME>fy22commentletterrespons002.jpg
<TEXT>
Document 3 - file: fy22commentletterrespons002.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>4
<FILENAME>fy22commentletterrespons003.jpg
<TEXT>
Document 4 - file: fy22commentletterrespons003.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>5
<FILENAME>fy22commentletterrespons004.jpg
<TEXT>
Document 5 - file: fy22commentletterrespons004.jpg

</DOCUMENT>
</SEC-DOCUMENT>