BED BATH & BEYOND, INC. — Director's Dealing 2013

May 14, 2013

SEC Form 4 — Statement of Changes in Beneficial Ownership

Issuer: OVERSTOCK.COM, INC (OSTK)
CIK: 0001130713
Period of Report: 2013-05-10

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

Non-Derivative Transactions

Date	Security	Code	Shares	Price	A/D	Holdings After	Ownership
2013-05-10	Common Stock	S	50612	$25.75	Disposed	2355228	Indirect

Footnotes

F1: This statement is filed by Francis S. M. Chou. Mr. Chou (a) is the Chief Executive Officer of two investment advisers, Chou America Management Inc. and Chou Associates Management Inc., and (b) acts as portfolio manager of funds advised by such investment advisers and (c) may be deemed to beneficially own securities owned or held by such investment advisers and/or funds.

F2: The filing of this statement shall not be deemed or construed as an admission that the reporting person is, for purposes of Section 16 of the Act or otherwise: (a) a beneficial owner (and such person disclaims beneficial ownership) of any securities covered hereby, except to the extent such person has or shares any pecuniary interest in such securities; or (b) a member (through any relationship described herein or otherwise) of any group.

F3: The reporting person's interests in portfolio securities held by Chou America Mutual Funds, an investment company registered under the Investment Company Act of 1940, are deemed (pursuant to Rule 16a-1(a)(5)(i)) not to confer beneficial ownership for purposes of Section 16 of the Act.