<SEC-DOCUMENT>0001140361-23-051408-index.html : 20231103
<SEC-HEADER>0001140361-23-051408.hdr.sgml : 20231103
<ACCEPTANCE-DATETIME>20231103160519
ACCESSION NUMBER:		0001140361-23-051408
CONFORMED SUBMISSION TYPE:	25
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20231103
DATE AS OF CHANGE:		20231103
EFFECTIVENESS DATE:		20231103

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			OVERSTOCK.COM, INC
		CENTRAL INDEX KEY:			0001130713
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-CATALOG & MAIL-ORDER HOUSES [5961]
		IRS NUMBER:				870634302
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		25
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-41850
		FILM NUMBER:		231376292

	BUSINESS ADDRESS:	
		STREET 1:		799 W. COLISEUM WAY
		CITY:			MIDVALE
		STATE:			UT
		ZIP:			84047
		BUSINESS PHONE:		8019473100

	MAIL ADDRESS:	
		STREET 1:		799 W. COLISEUM WAY
		CITY:			MIDVALE
		STATE:			UT
		ZIP:			84047

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	OVERSTOCK COM INC
		DATE OF NAME CHANGE:	20001227
</SEC-HEADER>
<DOCUMENT>
<TYPE>25
<SEQUENCE>1
<FILENAME>ef20013837_25.htm
<DESCRIPTION>25
<TEXT>
Document 1 - file: ef20013837_25.htm

</DOCUMENT>
</SEC-DOCUMENT>