BED BATH & BEYOND, INC. — Director's Dealing 2011

Dec 29, 2011

SEC Form 4 — Statement of Changes in Beneficial Ownership

Issuer: OVERSTOCK.COM, INC (OSTK)
CIK: 0001130713
Period of Report: 2011-12-23

Reporting Person: Chou Francis S M (10% Owner)

Non-Derivative Transactions

Date	Security	Code	Shares	Price	A/D	Holdings After	Ownership
2011-12-23	Common Stock	P	10404	$7.7266	Acquired	3165597	Indirect

Footnotes

F1: This statement is filed by and on behalf of Francis S. M. Chou. Mr. Chou (a) is the Chief Executive Officer of each of the following investment advisers: Chou America Management Inc. and Chou Associates Management Inc., (b) acts as the Portfolio Manager of funds and/or accounts advised and/or managed by such investment adviser and (c) may be deemed to beneficially own securities beneficially owned and/or held by such investment adviser.

F2: Each reporting person states that neither the filing of this statement nor anything herein shall be deemed an admission that such person is, for purposes of Section 16 of the Act or otherwise, the beneficial owner of any securities covered by this statement. Each reporting person disclaims beneficial ownership of the securities covered by this statement, except to the extent of the pecuniary interest of such person in such securities.

F3: Each reporting person may be deemed to be a member of a group with respect to the issuer or securities of the issuer for the purposes of Section 13(d) or 13(g) of the Act. Each reporting person declares that neither the filing of this statement nor anything herein shall be construed as an admission that such person is, for the purposes of Section 13(d) or 13(g) of the Act or any other purpose, a member of a group with respect to the issuer or securities of the issuer.

F4: The price reported reflects the weighted average price. Each reporting person hereby undertakes to provide to the Commission staff, the issuer or a security holder of the issuer, upon request, full information regarding the number of securities purchased at each separate price.

F5: This transaction was executed in multiple trades on December 23, 2011 at prices ranging from $7.70 to $7.75.