<SEC-DOCUMENT>0001140361-23-038140.txt : 20230807
<SEC-HEADER>0001140361-23-038140.hdr.sgml : 20230807
<ACCEPTANCE-DATETIME>20230804194231
ACCESSION NUMBER:		0001140361-23-038140
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		9
FILED AS OF DATE:		20230807
DATE AS OF CHANGE:		20230804
EFFECTIVENESS DATE:		20230807

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:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-273751
		FILM NUMBER:		231145361

	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>S-8
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<FILENAME>brhc20057006_s8.htm
<DESCRIPTION>S-8
<TEXT>
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    <div style="text-align: center; font-weight: bold;">As filed with the Securities and Exchange Commission on August 4, 2023</div>
    <div>&#160;</div>
    <div>
      <div style="text-align: right; font-weight: bold;">Registration No. 333-</div>
    </div>
  </div>
  <div>
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    <div>
      <div style="text-align: center; font-size: 14pt; font-weight: bold;">UNITED STATES</div>
      <div style="text-align: center; font-size: 14pt; font-weight: bold;">&#160;SECURITIES AND EXCHANGE COMMISSION</div>
      <div style="text-align: center; font-size: 12pt; font-weight: bold;">Washington, D.C.&#160; 20549</div>
      <div>
        <div><br>
        </div>
        <div>
          <hr noshade="noshade" align="center" style="background-color: #000000; border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0px auto; height: 2px; width: 25%; color: #000000; text-align: center;"> </div>
        <div><br>
        </div>
      </div>
      <div style="text-align: center; font-size: 18pt; font-weight: bold;">FORM S-8</div>
      <div style="text-align: center; font-weight: bold;">REGISTRATION STATEMENT</div>
      <div style="text-align: center; font-weight: bold;">Under</div>
      <div style="text-align: center; font-weight: bold;">The Securities Act of 1933</div>
      <div>
        <div><br>
        </div>
        <div>
          <hr noshade="noshade" align="center" style="background-color: #000000; border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0px auto; height: 2px; width: 25%; color: #000000; text-align: center;"></div>
        <div><br>
        </div>
      </div>
      <div style="text-align: center; font-size: 24pt; font-weight: bold;">OVERSTOCK.COM, INC.</div>
      <div style="text-align: center;">(Exact name of registrant as specified in its charter)</div>
      <div style="text-align: center;"> <br>
      </div>
      <table cellspacing="0" cellpadding="0" border="0" id="zf445856094ca43b99ded2dd6334dbd91" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

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            <td style="width: 49%; vertical-align: top;">
              <div style="text-align: center; font-weight: bold;">Delaware</div>
            </td>
            <td style="width: 2%; vertical-align: top;">&#160;</td>
            <td style="width: 49%; vertical-align: top;">
              <div style="text-align: center; font-weight: bold;">87-0634302</div>
            </td>
          </tr>
          <tr>
            <td style="width: 49%; vertical-align: top;">
              <div style="text-align: center;">(State or other jurisdiction of incorporation or organization)</div>
            </td>
            <td style="width: 2%; vertical-align: top;">&#160;</td>
            <td style="width: 49%; vertical-align: top;">
              <div style="text-align: center;">(I.R.S. Employer Identification Number))</div>
            </td>
          </tr>

      </table>
      <div style="text-align: center; font-weight: bold;"> <br>
      </div>
      <div style="text-align: center; font-weight: bold;">799 W. Coliseum Way</div>
      <div style="text-align: center; font-weight: bold;">Midvale, Utah 84047</div>
      <div style="text-align: center;">(Address of principal executive offices, including zip code)</div>
      <div><br>
      </div>
      <div style="text-align: center; font-weight: bold;">Overstock.com, Inc. Amended and Restated 2005 Equity Incentive Plan</div>
      <div style="text-align: center;">(Full title of the plan)</div>
      <div>
        <div><br>
          <hr noshade="noshade" align="center" style="background-color: #000000; border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0px auto; height: 2px; width: 25%; color: #000000; text-align: center;"></div>
        <div><br>
        </div>
        <div style="text-align: center; margin-right: 172.8pt; margin-left: 172.8pt; font-weight: bold;">&#160;E. Glen Nickle</div>
      </div>
      <div style="text-align: center; margin-right: 172.8pt; margin-left: 172.8pt; font-weight: bold;">&#160;Vice President, Legal, and General Counsel</div>
      <div style="text-align: center; margin-right: 172.8pt; margin-left: 172.8pt; font-weight: bold;">&#160;Overstock.com, Inc.</div>
      <div style="text-align: center; margin-right: 172.8pt; margin-left: 172.8pt; font-weight: bold;">&#160;799 West Coliseum Way</div>
      <div style="text-align: center; margin-right: 172.8pt; margin-left: 172.8pt; font-weight: bold;">&#160;Midvale, Utah 84047</div>
      <div style="text-align: center; margin-right: 172.8pt; margin-left: 172.8pt; font-weight: bold;">&#160;(801) 947-3100</div>
      <div style="text-align: center;">(Name, address, including zip code, and telephone number, including area code, of agent for service)</div>
      <div>
        <div><br>
        </div>
        <div>
          <hr noshade="noshade" align="center" style="background-color: #000000; border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0px auto; height: 2px; width: 25%; color: #000000; text-align: center;"></div>
        <div>&#160;</div>
      </div>
      <div style="text-align: justify; text-indent: 36pt;">Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of &#8220;large accelerated
        filer,&#8221; &#8220;accelerated filer&#8221; &#8220;smaller reporting company&#8221; and &#8220;emerging growth company&#8221; in Rule 12b-2 of the Exchange Act. (check one):</div>
      <div><br>
      </div>
      <table cellspacing="0" cellpadding="0" id="z8233aff64a4b445aaf6a6db6d267c378" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

          <tr>
            <td style="width: 23.47%; vertical-align: top;">
              <div>Large accelerated filer</div>
            </td>
            <td style="width: 40.98%; vertical-align: top;">&#9746;</td>
            <td style="width: 28.55%; vertical-align: top;">
              <div style="color: rgb(0, 0, 0);">Accelerated filer</div>
            </td>
            <td style="width: 6.99%; vertical-align: top;">&#9744;</td>
          </tr>
          <tr>
            <td style="width: 23.47%; vertical-align: top;">
              <div>Non-accelerated filer</div>
            </td>
            <td style="width: 40.98%; vertical-align: top;">
              <div>&#9744; (Do not check if a smaller reporting company)</div>
            </td>
            <td style="width: 28.55%; vertical-align: top;">
              <div>Smaller reporting company</div>
            </td>
            <td style="width: 6.99%; vertical-align: top;">&#9744;</td>
          </tr>
          <tr>
            <td style="width: 23.47%; vertical-align: top;">&#160;</td>
            <td style="width: 40.98%; vertical-align: top;">&#160;</td>
            <td style="width: 28.55%; vertical-align: top;">
              <div>Emerging growth company</div>
            </td>
            <td style="width: 6.99%; vertical-align: top;">&#9744;</td>
          </tr>

      </table>
      <div><br>
      </div>
      <div style="text-align: justify; text-indent: 36pt;">If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards
        provided pursuant to Section 7(a)(2)(B) of the Securities Act. &#9744;</div>
      <div>
        <div><br>
        </div>
        <div>
          <hr align="center" style="border: none; border-bottom: 4px solid black; border-top: 1px solid black; height: 10px; color: #ffffff; background-color: #ffffff; text-align: center; margin-left: auto; margin-right: auto;"></div>
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      <div style="text-align: center; font-weight: bold;">EXPLANATORY NOTE</div>
      <div>&#160;</div>
      <div style="text-indent: 36pt;">This Registration Statement on Form S-8 is being filed for the purpose of registering an additional 4,055,000 shares of the Company&#8217;s Common Stock offered or deemed to be offered pursuant to the Company&#8217;s Amended and
        Restated 2005 Equity Incentive Plan (the &#8220;Plan&#8221;). In accordance with General Instruction E to Form S&#8209;8, the contents of the Company&#8217;s Form S&#8209;8 Registration Statements filed with the Securities and Exchange Commission on April 1, 2015 (Commission
        File No. 333-203175), May 15, 2012 (Commission File No. 333-181422), October 26, 2009 (Commission File No. 333-162674), and April 29, 2005 (Commission File No. 333-124441) relating to the Plan are incorporated herein by reference, except to the
        extent supplemented, amended or superseded by the information set forth herein.</div>
      <div>&#160;</div>
      <div style="text-align: center; font-weight: bold;">PART I</div>
      <div>&#160;</div>
      <div style="text-align: center; font-weight: bold;">INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</div>
      <div>&#160;</div>
      <div style="text-indent: 36pt;">The documents containing the information specified in Part I will be sent or given to participants in the Plan as specified by Rule 428(b).</div>
      <div>&#160;</div>
      <div style="text-align: center; font-weight: bold;">PART II</div>
      <div>&#160;</div>
      <div style="text-align: center; font-weight: bold;">INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</div>
      <div>&#160;</div>
      <table cellspacing="0" cellpadding="0" id="z93c64add5d444670b73d149f6b50a4ee" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

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            <td style="width: 45pt; vertical-align: top; font-weight: bold;">Item 3.</td>
            <td style="width: auto; vertical-align: top;">
              <div style="font-weight: bold;">Incorporation of Documents by Reference</div>
            </td>
          </tr>

      </table>
      <div>&#160;</div>
      <div style="text-indent: 36pt;">The following documents, which have previously been filed (and not furnished) by the Registrant with the Securities and Exchange Commission (the &#8220;Commission&#8221;) are incorporated by reference herein and shall be deemed to
        be a part hereof:</div>
      <div>&#160;</div>
      <div style="text-indent: 36pt;">(a)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;The Registrant&#8217;s latest <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/0001130713/000113071323000014/ostk-20221231.htm">Annual Report on Form 10-K for the fiscal year ended December 31, 2022</a>,
        as filed with the Commission on February 24, 2023, and <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/0001130713/000113071323000047/ostk-20221231.htm">the Amended Annual Report on Form 10-K/A for the fiscal year ended December 31, 2022</a>,
        as filed with the Commission on July 3, 2023 (together, the &#8220;Annual Report&#8221;);</div>
      <div>&#160;</div>
      <div style="text-indent: 36pt;">(b)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;The Registrant&#8217;s Quarterly Reports on Form 10-Q <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/0001130713/000113071323000032/ostk-20230331.htm">for the quarter ended March 31, 2023, as filed
          with the Commission on May 2, 2023</a>, and <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/0001130713/000113071323000057/ostk-20230630.htm">for the quarter ended June 30, 2023, as filed with the Commission on July 31, 2023</a>;</div>
      <div>&#160;</div>
      <div style="text-indent: 36pt;">(c)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;The Registrant&#8217;s Current Reports on Form 8-K as filed with the Commission on <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/0001130713/000113071323000003/ostk-20230123.htm">January 25, 2023</a>,
        <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/0001130713/000113071323000018/ostk-20230301.htm">March 2, 2023</a> (to the extent filed with the Commission), <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/0001130713/000113071323000020/ostk-20230322.htm">March 24, 2023</a> (to the extent filed with the Commission), <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/0001130713/000113071323000036/ostk-20230518.htm">May 23, 2023</a>, <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/0001130713/000114036123029505/brhc20054372_8k.htm">June 13, 2023</a>
        and <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/0001130713/000113071323000043/ostk-20230628.htm">June 28, 2023</a>;</div>
      <div>&#160;</div>
      <div style="text-indent: 36pt;">(d)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;All other reports filed (and not furnished) pursuant to Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended (the &#8220;Exchange Act&#8221;), since the end of the fiscal year covered by the
        Annual Report; and</div>
      <div>&#160;</div>
      <div style="text-indent: 36pt;">(e)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;The description of the Registrant&#8217;s Common Stock, $0.0001 par value, contained in the Registration Statement on <a href="https://www.sec.gov/Archives/edgar/data/1130713/000091205702018494/a2079008z8-a12g.htm">Form 8-A filed May 6, 2002</a>, including any amendment or report filed with the Commission for the purpose of updating such description.</div>
      <div>&#160;</div>
      <div style="text-indent: 36pt;">In addition, all documents subsequently filed (and not furnished) by the Registrant pursuant to Sections 13(a), 13(c), 14 or 15(d) of the Exchange Act prior to the filing of a post-effective amendment to this
        Registration Statement which indicates that all securities offered hereby have been sold or which deregisters all such securities then remaining unsold, shall be deemed to be incorporated by reference in this Registration Statement and made part
        hereof from their respective dates of filing (such documents and the documents listed above (other than any document furnished to the Commission), being hereinafter referred to as &#8220;Incorporated Documents&#8221;). Any statements contained in a previously
        filed document incorporated by reference into this Registrant Statement is deemed to be modified or superseded for purposes of this Registrant Statement to the extent that a statement contained in this Registrant Statement, or in a subsequently
        filed document also incorporated by reference herein, modifies or supersedes that statement.</div>
      <div> <br>
      </div>
      <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
        <div style="text-align: center;" class="BRPFPageNumberArea"><font style="font-size: 8pt; color: #000000; font-weight: normal; font-style: normal;" class="BRPFPageNumber">2</font></div>
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          <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
      </div>
      <div>This Registration Statement may contain information that updates, modifies or is contrary to information in one or more of the Incorporated Documents. You should not assume that the information in this Registration Statement is accurate as of
        any date other than the date of this Registration Statement or the date of the Incorporated Document.</div>
      <div>&#160;</div>
      <table cellspacing="0" cellpadding="0" id="zb9eba7ca7384464ab5f512204b123b31" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

          <tr>
            <td style="width: 36pt; vertical-align: top; font-weight: bold;">Item 4.</td>
            <td style="width: auto; vertical-align: top;">
              <div style="font-weight: bold;">Description of Securities.</div>
            </td>
          </tr>

      </table>
      <div>&#160;</div>
      <div style="text-indent: 36pt;">Not applicable.</div>
      <div>&#160;</div>
      <table cellspacing="0" cellpadding="0" id="z4882841e9fee4b14b7b5e37f74c9b182" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

          <tr>
            <td style="width: 36pt; vertical-align: top; font-weight: bold;">Item 5.</td>
            <td style="width: auto; vertical-align: top;">
              <div style="font-weight: bold;">Interests of Named Experts and Counsel.</div>
            </td>
          </tr>

      </table>
      <div>&#160;</div>
      <div style="text-indent: 36pt;">Not applicable.</div>
      <div>&#160;</div>
      <table cellspacing="0" cellpadding="0" id="z0bd570c75e494e9f9321021bc535f36d" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

          <tr>
            <td style="width: 36pt; vertical-align: top; font-weight: bold;">Item 6.</td>
            <td style="width: auto; vertical-align: top;">
              <div style="font-weight: bold;">Indemnification of Directors and Officers</div>
            </td>
          </tr>

      </table>
      <div>&#160;</div>
      <div style="text-indent: 36pt;">The following summary is qualified in its entirety by reference to the General Corporation Law of the State of Delaware (the &#8220;Delaware General Corporation Law&#8221;), our amended and restated certificate of incorporation,
        our amended and restated bylaws, and the agreements referred to below.</div>
      <div>&#160;</div>
      <div style="text-indent: 36pt;">Section 145 of the Delaware General Corporation Law empowers a corporation to indemnify its directors and officers and to purchase insurance with respect to liability arising out of their capacity or status as
        directors and officers, provided that the person acted in good faith and in a manner the person reasonably believed to be in or not opposed to the best interests of the corporation, and, with respect to any criminal action, had no reasonable cause
        to believe the person&#8217;s actions were unlawful. The Delaware General Corporation Law further provides that the indemnification permitted thereunder shall not be deemed exclusive of any other rights to which the directors and officers may be entitled
        under the corporation&#8217;s amended and restated bylaws, any agreement, a vote of stockholders or otherwise.</div>
      <div>&#160;</div>
      <div style="text-indent: 36pt;">Our amended and restated certificate of incorporation provides that we shall indemnify to the fullest extent permitted by law, as then or thereafter in effect, any person made or threatened to be made a party to an
        action or proceeding, whether criminal, civil, administrative or investigative, by reason of the fact that he, his testator or intestate is or was a director or officer of the Registrant or any predecessor of the <font style="color: rgb(0, 0, 0);">Registrant</font>
        or serves or served at any other enterprise as a director, officer, employee or agent at the request of the Registrant or any predecessor to the Registrant and such right to indemnification shall continue as to a person who has ceased to be a
        director or officer of the Registrant and shall inure to the benefit of his or her heirs, executors and personal and legal representatives; provided, however, that, except for proceedings to enforce rights to indemnification, the Registrant shall
        not be obligated to indemnify any director or officer (or his or her heirs, executors or personal or legal representatives) in connection with a proceeding (or part thereof) initiated by such person unless such proceeding (or part thereof) was
        authorized or consented to by our board of directors. The right to indemnification conferred by the foregoing provision shall include the right to be paid by the Registrant the expenses incurred in defending or otherwise participating in any
        proceeding in advance of its final disposition. Our amended and restated certificate of incorporation further provides that we may indemnify to the fullest extent permitted by law, as now or thereinafter in effect, any person made or threatened to
        be made a party to an action or proceeding, whether criminal, civil, administrative or investigative, by reason of the fact that he, his testator or intestate is or was an employee or agent of the Registrant or any predecessor of the Registrant or
        serves or served at any other enterprise as a director, officer, employee or agent at the request of the Registrant or any predecessor to the Registrant. The rights to indemnification and to the advancement of expenses conferred by the foregoing
        provision shall not be exclusive of any other right which any person may have or acquire under the amended and restated certificate of incorporation as amended from time to time, the amended and restated bylaws of the Registrant, as amended from
        time to time, any statute, agreement, vote of the stockholders of the Registrant or disinterested directors of the Registrant or otherwise. The amended and restated certificate of incorporation further provides that neither any amendment nor repeal
        of any section of the article dealing with indemnification, nor the adoption of any provision of the amended and restated certificate of incorporation inconsistent with such article, shall adversely affect any right or protection of any director or
        officer established pursuant to such article existing at the time of such amendment, repeal or adoption of an inconsistent provision, including without limitation by eliminating or reducing the effect of such article, for or in respect of any act,
        omission or other matter occurring, or any action or proceeding accruing or arising (or that, but for such article, would accrue or arise) prior to such amendment, repeal or adoption of an inconsistent provision.</div>
      <div style="text-indent: 36pt;"> <br>
      </div>
      <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
        <div style="text-align: center;" class="BRPFPageNumberArea"><font style="font-size: 8pt; color: #000000; font-weight: normal; font-style: normal;" class="BRPFPageNumber">3</font></div>
        <div class="BRPFPageBreak" style="page-break-after: always;">
          <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
      </div>
      <div style="text-indent: 36pt;">Our amended and restated bylaws provide, among other provisions relating to indemnification and related matters, that:</div>
      <div>&#160;</div>
      <table cellspacing="0" cellpadding="0" id="zf762ec6b1ab5439b8b2dcdaa07574b10" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

          <tr>
            <td style="width: 36pt;">&#160;</td>
            <td style="width: 18pt; vertical-align: top;">(1)</td>
            <td style="vertical-align: top;">
              <div>subject to the provisions described in (3) below, the Registrant shall indemnify any person who was or is a party or is threatened to be made a party to any threatened, pending or completed action, suit or proceeding, whether civil,
                criminal, administrative or investigative (other than an action by or in the right of the Registrant) by reason of the fact that such person is or was a director or officer of the Registrant, or is or was a director or officer of the
                Registrant serving at the request of the Registrant as a director or officer, employee or agent of another corporation, partnership, joint venture, trust, employee benefit plan or other enterprise, against expenses (including attorneys&#8217;
                fees), judgments, fines and amounts paid in settlement actually and reasonably incurred by such person in connection with such action, suit or proceeding if such person acted in good faith and in a manner such person reasonably believed to
                be in or not opposed to the best interests of the Registrant, and, with respect to any criminal action or proceeding, had no reasonable cause to believe such person&#8217;s conduct was unlawful; and that the termination of any action, suit or
                proceeding by judgment, order, settlement, conviction, or upon a plea of nolo contendere or its equivalent, shall not, of itself, create a presumption that the person did not act in good faith and in a manner which such person reasonably
                believed to be in or not opposed to the best interests of the Registrant, and, with respect to any criminal action or proceeding, had reasonable cause to believe that such person&#8217;s conduct was unlawful;</div>
            </td>
          </tr>

      </table>
      <div>&#160;</div>
      <table cellspacing="0" cellpadding="0" id="zfd4842e64c55491bad3b2a3a30554f1a" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

          <tr>
            <td style="width: 36pt;"><br>
            </td>
            <td style="width: 18pt; vertical-align: top; color: rgb(0, 0, 0);">(2)</td>
            <td style="vertical-align: top;">
              <div style="color: rgb(0, 0, 0);">subject to the provisions described in (3) below, the Registrant shall indemnify any person who was or is a party or is threatened to be made a party to any threatened, pending or completed action or suit by
                or in the right of the Registrant to procure a judgment in its favor by reason of the fact that such person is or was a director or officer of the Registrant, or is or was a director or officer of the Registrant serving at the request of
                the Registrant as a director, officer, employee or agent of another corporation, partnership, joint venture, trust, employee benefit plan or other enterprise against expenses (including attorneys&#8217; fees) actually and reasonably incurred by
                such person in connection with the defense or settlement of such action or suit if such person acted in good faith and in a manner such person reasonably believed to be in or not opposed to the best interests of the Registrant; except that
                no indemnification shall be made in respect of any claim, issue or matter as to which such person shall have been adjudged to be liable to the Registrant unless and only to the extent that the Court of Chancery or the court in which such
                action or suit was brought shall determine upon application that, despite the adjudication of liability but in view of all the circumstances of the case, such person is fairly and reasonably entitled to indemnity for such expenses which the
                Court of Chancery or such other court shall deem proper;</div>
            </td>
          </tr>

      </table>
      <div>&#160;</div>
      <table cellspacing="0" cellpadding="0" id="z817db4cafce44cde9b8bcbb89dd493d8" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

          <tr>
            <td style="width: 36pt;"><br>
            </td>
            <td style="width: 18pt; vertical-align: top; color: rgb(0, 0, 0);">(3)</td>
            <td style="vertical-align: top;">
              <div style="color: rgb(0, 0, 0);">any indemnification under the provisions described above (unless ordered by a court) shall be made by the Registrant only as authorized in the specific case upon a determination that indemnification of the
                director or officer is proper in the circumstances because such person has met the applicable standard of conduct described above. Such determination shall be made, with respect to a person who is a director or officer at the time of such
                determination, (a) by a majority vote of the directors who are not parties to such action, suit or proceeding, even though less than a quorum, or (b) by a committee of such directors designated by a majority vote of such directors, even
                though less than a quorum, or (c) if there are no such directors, or if such directors so direct, by independent legal counsel in a written opinion or (d) by the stockholders (but only if a majority of the directors who are not parties to
                such action, suit or proceeding, if they constitute a quorum of the board of directors, presents the issue of entitlement to indemnification to the stockholders for their determination). Any person or persons having the authority to act on
                the matter on behalf of the Registrant shall make such determination, with respect to former directors and officers. To the extent, however, that a present or former director or officer of the Registrant has been successful on the merits or
                otherwise in defense of any action, suit or proceeding described above, or in defense of any claim, issue or matter therein, such person shall be indemnified against expenses (including attorneys&#8217; fees) actually and reasonably incurred by
                such person in connection therewith, without the necessity of authorization in the specific case;</div>
            </td>
          </tr>

      </table>
      <div> <br>
      </div>
      <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
        <div style="text-align: center;" class="BRPFPageNumberArea"><font style="font-size: 8pt; color: #000000; font-weight: normal; font-style: normal;" class="BRPFPageNumber">4</font></div>
        <div class="BRPFPageBreak" style="page-break-after: always;">
          <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
      </div>
      <table cellspacing="0" cellpadding="0" id="z715cf61bc341427da0f844cd6a37648c" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

          <tr>
            <td style="width: 36pt;"><br>
            </td>
            <td style="width: 18pt; vertical-align: top; color: rgb(0, 0, 0);">(4)</td>
            <td style="vertical-align: top;">
              <div style="color: rgb(0, 0, 0);">for purposes of any determination under the provisions in (3) described above, a person shall be deemed to have acted in good faith and in a manner such person reasonably believed to be in or not opposed to
                the best interests of the Registrant, or, with respect to any criminal action or proceeding, to have had no reasonable cause to believe such person&#8217;s conduct was unlawful, if such person&#8217;s action is or was based on the records or books of
                account of the Registrant or another enterprise, or on information supplied to such person by the officers of the Registrant or another enterprise in the course of their duties, or on the advice of legal counsel for the Registrant or
                another enterprise or on information or records given or reports made to the Registrant or another enterprise by an independent certified public accountant or by an appraiser or other expert selected with reasonable care by the Registrant
                or another enterprise. The term &#8220;another enterprise&#8221; as used in this subparagraph (4) means any other corporation or any partnership, joint venture, trust, employee benefit plan or other enterprise of which such person is or was serving at
                the request of the Registrant as a director, officer, employee or agent. The amended and restated bylaws further provide that the provisions described herein shall not be deemed to be exclusive or to limit in any way the circumstances in
                which a person may be deemed to have met the applicable standard of conduct in (2) or (3) described above, as the case may be;</div>
            </td>
          </tr>

      </table>
      <div>&#160;</div>
      <table cellspacing="0" cellpadding="0" id="za9a71bbaaffa4905964902fdbc110aa5" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

          <tr>
            <td style="width: 36pt;"><br>
            </td>
            <td style="width: 18pt; vertical-align: top; color: rgb(0, 0, 0);">(5)</td>
            <td style="vertical-align: top;">
              <div><font style="color: rgb(0, 0, 0);">notwithstanding any contrary determination in the specific case under the provisions described in subparagraph (3) above, and notwithstanding the absence of any determination thereunder, any director or
                  officer may apply to the Court of Chancery in the State of Delaware for indemnification to the extent otherwise permissible under the provisions described in subparagraphs (1) and (2) above. The basis of such indemnification by a court
                  shall be a determination by such court that indemnification of the director or officer is proper in the circumstances because such person has met the applicable standards of conduct under the provisions described in subparagraphs (1) and
                  (2) above. Neither a contrary determination in the specific case under the provisions described in subparagraph (3) above nor the absence of any </font>determination thereunder shall be a defense to such application or create a
                presumption that the director or officer seeking indemnification has not met any applicable standard of conduct. Notice of any application for indemnification pursuant to the provisions described in this subparagraph (5) is required to be
                given to the <font style="color: rgb(0, 0, 0);">Registrant</font> promptly upon the filing of such application. If successful, in whole or in part, the director or officer seeking indemnification shall also be entitled to be paid the
                expense of prosecuting such application;</div>
            </td>
          </tr>

      </table>
      <div>&#160;</div>
      <table cellspacing="0" cellpadding="0" id="z9bcefa55cafe4a2ba453fe2fb5d2445c" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

          <tr>
            <td style="width: 36pt;"><br>
            </td>
            <td style="width: 18pt; vertical-align: top; color: rgb(0, 0, 0);">(6)</td>
            <td style="vertical-align: top;">
              <div style="color: rgb(0, 0, 0);">expenses incurred by a director or officer in defending any civil, criminal, administrative or investigative action, suit or proceeding shall be paid by the Registrant in advance of the final disposition of
                such action, suit or proceeding upon receipt of an undertaking by or on behalf of such director or officer to repay such amount if it shall ultimately be determined that such person is not entitled to be indemnified by the Registrant as
                authorized by the amended and restated bylaws; and</div>
            </td>
          </tr>

      </table>
      <div>&#160;</div>
      <table cellspacing="0" cellpadding="0" id="z3f3915186899409cb2a2c0d8d327d4f4" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

          <tr>
            <td style="width: 36pt;"><br>
            </td>
            <td style="width: 18pt; vertical-align: top; color: rgb(0, 0, 0);">(7)</td>
            <td style="vertical-align: top;">
              <div style="color: rgb(0, 0, 0);">the indemnification and advancement of expenses provided by or granted pursuant to the provisions of the amended and restated bylaws described above shall not be deemed exclusive of any other rights to which
                those seeking indemnification or advancement of expenses may be entitled under our amended and restated certificate of incorporation, any other bylaw, agreement, vote of stockholders or disinterested directors or otherwise, both as to
                action in such person&#8217;s official capacity and as to action in another capacity while holding such office, it being the policy of the Registrant that indemnification of the persons described in subparagraphs (1) and (2) above shall be made
                to the fullest extent permitted by law.</div>
            </td>
          </tr>

      </table>
      <div>&#160;</div>
      <div style="text-indent: 36pt;">Section 102(b)(7) of the Delaware General Corporation Law permits a corporation to provide in its certificate of incorporation that a director of the corporation shall not be personally liable to the corporation or its
        stockholders for monetary damages for breach of fiduciary duty as a director, except (1) for any breach of the director&#8217;s duty of loyalty to the corporation or its stockholders, (2) for acts or omissions not in good faith or which involve
        intentional misconduct or a knowing violation of law, (3) for payments of unlawful dividends or unlawful stock repurchases or redemptions or (4) for any transaction from which the director derived an improper personal benefit. Our amended and
        restated certificate of incorporation provides that, to the fullest extent permitted by the Delaware General Corporation Law, as the same existed or may be amended, our directors shall not be personally liable to us or our stockholders for monetary
        damages for breach of fiduciary duty as a director.</div>
      <div style="text-indent: 36pt;"> <br>
      </div>
      <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
        <div style="text-align: center;" class="BRPFPageNumberArea"><font style="font-size: 8pt; color: #000000; font-weight: normal; font-style: normal;" class="BRPFPageNumber">5</font></div>
        <div class="BRPFPageBreak" style="page-break-after: always;">
          <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
      </div>
      <div style="text-indent: 36pt;">As permitted by the Delaware General Corporation Law, we have entered into separate indemnification agreements with each of our directors and certain of our officers which require us, among other things, to indemnify
        them against certain liabilities which may arise by reason of their status as directors, officers or certain other employees.</div>
      <div>&#160;</div>
      <div style="text-indent: 36pt;">We have obtained and expect to maintain insurance policies under which our directors and officers are insured, within the limits and subject to the limitations of those policies, against certain expenses in connection
        with the defense of, and certain liabilities which might be imposed as a result of, actions, suits or proceedings to which they are parties by reason of being or having been directors or officers. The coverage provided by these policies may apply
        whether or not we would have the power to indemnify such person against such liability under the provisions of the Delaware General Corporation Law.</div>
      <div>&#160;</div>
      <div style="text-indent: 36pt;">These indemnification provisions and the indemnification agreements entered into between us and our officers and directors may be sufficiently broad to permit indemnification of our officers and directors for
        liabilities (including reimbursement of expenses incurred) arising under the Securities Act.</div>
      <div>&#160;</div>
      <table cellspacing="0" cellpadding="0" id="z9118c3d93c8546908f118fa64dbe9635" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

          <tr>
            <td style="width: 36pt; vertical-align: top; font-weight: bold;">Item 7.</td>
            <td style="width: auto; vertical-align: top;">
              <div style="font-weight: bold;">Exemption from Registration Claimed.</div>
            </td>
          </tr>

      </table>
      <div>&#160;</div>
      <div style="text-indent: 36pt;">Not Applicable.</div>
      <div>&#160;</div>
      <table cellspacing="0" cellpadding="0" id="z4bf3ea4390da4f5e8489371c319cb6bd" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

          <tr>
            <td style="width: 36pt; vertical-align: top; font-weight: bold;">Item 8.</td>
            <td style="width: auto; vertical-align: top;">
              <div style="font-weight: bold;">Exhibits.</div>
            </td>
          </tr>

      </table>
      <div>&#160;</div>
      <table cellspacing="0" cellpadding="0" border="0" id="z205269ad6d1c411f8dc19629833e3e46" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

          <tr>
            <td style="width: 10%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
              <div>
                <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">Exhibit Number</div>
              </div>
            </td>
            <td style="width: 1%; vertical-align: bottom; padding-bottom: 2px;" colspan="1">&#160;</td>
            <td style="width: 89%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
              <div>
                <div style="color: rgb(0, 0, 0); font-weight: bold;">Description of Document</div>
              </div>
            </td>
          </tr>
          <tr>
            <td style="width: 10%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: center; color: rgb(0, 0, 0);">4.1</div>
            </td>
            <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255);" colspan="1">&#160;</td>
            <td style="width: 89%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div><a href="https://www.sec.gov/Archives/edgar/data/1130713/000113071314000051/ex-31certificateofincorpor.htm">Amended and Restated Certificate of Incorporation</a> (incorporated by reference to Exhibit 3.1 to the Registrant&#8217;s Quarterly
                Report on Form 10-Q (File No. 000-49799) filed on July 29, 2014).</div>
            </td>
          </tr>
          <tr>
            <td style="width: 10%; vertical-align: top;">
              <div style="text-align: center; color: rgb(0, 0, 0);">4.2</div>
            </td>
            <td style="width: 1%; vertical-align: top;" colspan="1">&#160;</td>
            <td style="width: 89%; vertical-align: top;">
              <div><a href="https://www.sec.gov/Archives/edgar/data/1130713/000113071322000048/exhibit3.htm">Second Amended and Restated Bylaws</a> (incorporated by reference to Exhibit 3.1 to the Registrant&#8217;s Current Report on Form 8-K (File No.
                000-49799) filed on August 12, 2022).</div>
            </td>
          </tr>
          <tr>
            <td style="width: 10%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: center; color: rgb(0, 0, 0);">4.3</div>
            </td>
            <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255);" colspan="1">&#160;</td>
            <td style="width: 89%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div><a href="https://www.sec.gov/Archives/edgar/data/1130713/000113071319000053/a32certificateofelimination.htm">Certificate of Elimination for Blockchain Voting Series A Preferred Stock of Overstock.com, Inc.</a> (incorporated by reference
                to Exhibit 3.2 to the Registrant&#8217;s Current Report on Form 8-K (File No. 000-49799) filed on July 30, 2019).</div>
            </td>
          </tr>
          <tr>
            <td style="width: 10%; vertical-align: top;">
              <div style="text-align: center; color: rgb(0, 0, 0);">4.4</div>
            </td>
            <td style="width: 1%; vertical-align: top;" colspan="1">&#160;</td>
            <td style="width: 89%; vertical-align: top;">
              <div><a href="https://www.sec.gov/Archives/edgar/data/1130713/000113071320000030/ostk-20200331xexx31.htm">Amended and Restated Certificate of Designation of Digital Voting Series A-1 Preferred Stock of Overstock.com, Inc.</a> (incorporated by
                reference to Exhibit 3.1 to the Registrant&#8217;s Quarterly Report on Form 10-Q (File No. 000-49799) filed on May 7, 2020).</div>
            </td>
          </tr>
          <tr>
            <td style="width: 10%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: center; color: rgb(0, 0, 0);">4.5</div>
            </td>
            <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255);" colspan="1">&#160;</td>
            <td style="width: 89%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div><a href="https://www.sec.gov/Archives/edgar/data/1130713/000113071322000031/certofamendmentseriesa-1.htm">Certificate of Amendment of the Amended and Restated Certificate of Designation of Digital Voting Series A-1 Preferred Stock of
                  Overstock.com, Inc.</a><font style="color: rgb(0, 0, 0);"> (incorporated by reference to Exhibit 3.1 to the Registrant&#8217;s Current Report on Form 8-K (File No. 000-49799) filed on June 14, 2022).</font></div>
            </td>
          </tr>
          <tr>
            <td style="width: 10%; vertical-align: top;">
              <div style="text-align: center; color: rgb(0, 0, 0);">4.6</div>
            </td>
            <td style="width: 1%; vertical-align: top;" colspan="1">&#160;</td>
            <td style="width: 89%; vertical-align: top;">
              <div><a href="https://www.sec.gov/Archives/edgar/data/1130713/000113071322000031/certofeliminationseriesa-1.htm">Certificate of Elimination of the Amended and Restated Certificate of Designation of Digital Voting Series A-1 Preferred Stock of
                  Overstock.com, Inc.</a> (incorporated by reference to Exhibit 3.3 to the Registrant&#8217;s Current Report on Form 8-K (File No. 000-49799) filed on June 14, 2022).</div>
            </td>
          </tr>
          <tr>
            <td style="width: 10%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: center; color: rgb(0, 0, 0);">4.7</div>
            </td>
            <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255);" colspan="1">&#160;</td>
            <td style="width: 89%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div><a href="https://www.sec.gov/Archives/edgar/data/1130713/000113071320000030/ostk-20200331xexx32.htm">Amended and Restated Certificate of Designation for the Voting Series B Preferred Stock of Overstock.com, Inc.</a></div>
              <div> (incorporated by reference to Exhibit 3.2 to the Registrant&#8217;s Quarterly Report on Form 10-Q (File No. 000-49799) filed on May 7, 2020).</div>
            </td>
          </tr>
          <tr>
            <td style="width: 10%; vertical-align: top;">
              <div style="text-align: center; color: rgb(0, 0, 0);">4.8</div>
            </td>
            <td style="width: 1%; vertical-align: top;" colspan="1">&#160;</td>
            <td style="width: 89%; vertical-align: top;">
              <div><a href="https://www.sec.gov/Archives/edgar/data/1130713/000113071322000031/certofamendmentseriesb.htm">Certificate of Amendment of the Amended and Restated Certificate of Designation of Voting Series B Preferred Stock of Overstock.com,
                  Inc.</a><font style="color: rgb(0, 0, 0);"> (incorporated by reference to Exhibit 3.2 to the Registrant&#8217;s Current Report on Form 8-K (File No. 000-49799) filed on June 14, 2022).</font></div>
            </td>
          </tr>
          <tr>
            <td style="width: 10%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: center; color: rgb(0, 0, 0);">4.9</div>
            </td>
            <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255);" colspan="1">&#160;</td>
            <td style="width: 89%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div><a href="https://www.sec.gov/Archives/edgar/data/1130713/000113071322000031/certofeliminationseriesb.htm">Certificate of Elimination of the Amended and Restated Certificate of Designation of Voting Series B Preferred Stock of
                  Overstock.com, Inc.</a><font style="color: rgb(0, 0, 0);"><a href="https://www.sec.gov/Archives/edgar/data/1130713/000113071322000031/certofeliminationseriesb.htm"> </a>(incorporated by reference to Exhibit 3.4 to the Registrant&#8217;s
                  Current Report on Form 8-K (File No. 000-49799) filed on June 14, 2022).</font></div>
            </td>
          </tr>
          <tr>
            <td style="width: 10%; vertical-align: top;">
              <div style="text-align: center; color: rgb(0, 0, 0);">4.10</div>
            </td>
            <td style="width: 1%; vertical-align: top;" colspan="1">&#160;</td>
            <td style="width: 89%; vertical-align: top;">
              <div><a href="https://www.sec.gov/Archives/edgar/data/1130713/000091205702018495/a2078361zex-4_1.htm">Form of specimen common stock certificate</a> (incorporated by reference to Exhibit 4.1 to the Registrant&#8217;s Registration Statement on Form
                S-1 (File No. 333-83728).</div>
            </td>
          </tr>

      </table>
      <div><br>
      </div>
      <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
        <div style="text-align: center;" class="BRPFPageNumberArea"><font style="font-size: 8pt; color: #000000; font-weight: normal; font-style: normal;" class="BRPFPageNumber">6</font></div>
        <div class="BRPFPageBreak" style="page-break-after: always;">
          <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
      </div>
      <table cellspacing="0" cellpadding="0" border="0" id="z2ed9620f3cfd453590e8b7d1a065bf5f" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

          <tr>
            <td style="width: 10%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: center; color: rgb(0, 0, 0);">4.11</div>
            </td>
            <td colspan="1" style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255);">&#160;</td>
            <td style="width: 89%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div><a href="https://www.sec.gov/Archives/edgar/data/1130713/000113071323000036/amendedandrestated2005equi.htm">Overstock.com, Inc. Amended and Restated 2005 Equity Incentive Plan</a> (incorporated by reference to Exhibit 10.1 to the
                Registrant&#8217;s Current Report on Form 8-K (File No. 000-49799) filed on May 23, 2023).</div>
            </td>
          </tr>
          <tr>
            <td style="width: 10%; vertical-align: top;">
              <div style="text-align: center; color: rgb(0, 0, 0);"><a href="brhc20057006_ex5-1.htm">5.1*</a></div>
            </td>
            <td colspan="1" style="width: 1%; vertical-align: top;">&#160;</td>
            <td style="width: 89%; vertical-align: top;">
              <div style="color: rgb(0, 0, 0);">Opinion of Bryan Cave Leighton Paisner LLP.</div>
            </td>
          </tr>
          <tr>
            <td style="width: 10%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: center; color: rgb(0, 0, 0);"><a href="brhc20057006_ex23-1.htm">23.1*</a></div>
            </td>
            <td colspan="1" style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255);">&#160;</td>
            <td style="width: 89%; vertical-align: top; background-color: rgb(204, 238, 255);">
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          </tr>
          <tr>
            <td style="width: 10%; vertical-align: top;">
              <div style="text-align: center; color: rgb(0, 0, 0);"><a href="brhc20057006_ex23-2.htm">23.2*</a></div>
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            <td colspan="1" style="width: 1%; vertical-align: top;">&#160;</td>
            <td style="width: 89%; vertical-align: top;">
              <div style="color: rgb(0, 0, 0);">Consent of KPMG LLP related to financial statements of Medici Ventures, L.P.</div>
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          </tr>
          <tr>
            <td style="width: 10%; vertical-align: top; background-color: rgb(204, 238, 255);">
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            <td colspan="1" style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255);">&#160;</td>
            <td style="width: 89%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="color: rgb(0, 0, 0);">Consent of Ernst &amp; Young related to financial statements of Medici Ventures, L.P.</div>
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          </tr>
          <tr>
            <td style="width: 10%; vertical-align: top;">
              <div style="text-align: center; color: rgb(0, 0, 0);"><a href="brhc20057006_ex23-4.htm">23.4*</a></div>
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            <td colspan="1" style="width: 1%; vertical-align: top;">&#160;</td>
            <td style="width: 89%; vertical-align: top;">
              <div style="color: rgb(0, 0, 0);">Consent of Baker Tilly related to financial statements of tZERO Group, Inc.</div>
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          <tr>
            <td style="width: 10%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: center; color: rgb(0, 0, 0);"><a href="brhc20057006_ex5-1.htm">23.5*</a></div>
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            <td colspan="1" style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255);">&#160;</td>
            <td style="width: 89%; vertical-align: top; background-color: rgb(204, 238, 255);">
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          <tr>
            <td style="width: 10%; vertical-align: top;">
              <div style="text-align: center; color: rgb(0, 0, 0);"><a href="#POWEROFATTORNEY">24.1*</a></div>
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            <td style="width: 89%; vertical-align: top;">
              <div style="color: rgb(0, 0, 0);">Powers of Attorney (included on signature page).</div>
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          <tr>
            <td style="width: 10%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: center; color: rgb(0, 0, 0);"><a href="brhc20057006_ex107.htm">107*</a></div>
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            <td colspan="1" style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255);">&#160;</td>
            <td style="width: 89%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="color: rgb(0, 0, 0);">Filing Fee Table.</div>
            </td>
          </tr>

      </table>
      <div><br>
      </div>
      <div>
        <div>
          <hr noshade="noshade" align="left" style="background-color: #000000; border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0px auto 0px 0px; height: 2px; width: 20%; color: #000000;"></div>
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      <div style="margin: 3pt 0px 0px;">*Filed herewith</div>
      <div>&#160;</div>
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          <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
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          <tr>
            <td style="width: 36pt; vertical-align: top; font-weight: bold;">Item 9.</td>
            <td style="width: auto; vertical-align: top;">
              <div style="font-weight: bold;">Undertakings.</div>
            </td>
          </tr>

      </table>
      <div>&#160;</div>
      <div style="text-indent: 36pt;">(a)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;The undersigned Registrant hereby undertakes:</div>
      <div>&#160;</div>
      <div style="text-indent: 72pt;">(1)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:</div>
      <div>&#160;</div>
      <div style="text-indent: 72pt; margin-left: 36pt;">(A)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;To include any prospectus required by Section 10(a)(3) of the Securities Act;</div>
      <div>&#160;</div>
      <div style="text-indent: 72pt; margin-left: 36pt;">(B)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;To reflect in the prospectus any facts or events arising after the effective date of the Registration Statement (or the most recent post-effective amendment thereof) which, individually
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      <div>&#160;</div>
      <div style="text-indent: 72pt; margin-left: 36pt;">(C)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;To include any material information with respect to the plan of distribution not previously disclosed in the Registration Statement or any material change to such information in the
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      <div>&#160;</div>
      <div style="margin-left: 36pt;"><font style="font-style: italic;">Provided, however, </font>that paragraphs (a)(1)(A) and (a)(1)(B) do not apply if the information required to be included in a post-effective amendment by those paragraphs is
        contained in periodic reports filed with or furnished to the Commission by the Registrant pursuant to Section 13 or Section 15(d) of the Exchange Act that are incorporated by reference in this Registration Statement.</div>
      <div>&#160;</div>
      <div style="text-indent: 72pt;">(2)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;That, for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered
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      <div>&#160;</div>
      <div style="text-indent: 72pt;">(3)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.</div>
      <div>&#160;</div>
      <div style="text-indent: 36pt;">(b)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;The undersigned Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the Registrant&#8217;s annual report pursuant to Section 13(a) or Section
        15(d) of the Exchange Act (and each filing of an employee benefit plan&#8217;s annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in the Registration Statement shall be deemed to be a new registration statement
        relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.</div>
      <div>&#160;</div>
      <div style="text-indent: 36pt;">(c)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the Registrant pursuant to the foregoing provisions, or
        otherwise, the Registrant has been advised that in the opinion of the Securities and Exchange Commission such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim
        for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director, officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding) is
        asserted by such director, officer or controlling person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of
        appropriate jurisdiction the question of whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.</div>
      <div>&#160;</div>
      <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
        <div style="text-align: center;" class="BRPFPageNumberArea"><font style="font-size: 8pt; color: #000000; font-weight: normal; font-style: normal;" class="BRPFPageNumber">8</font></div>
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          <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
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      <div style="text-align: center; font-weight: bold;">SIGNATURES</div>
      <div>&#160;</div>
      <div style="text-indent: 36pt;">Pursuant to the requirements of the Securities Act, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this registration
        statement on Form S-8 to be signed on its behalf by the undersigned, thereunto duly authorized in Midvale, Utah, on August 4, 2023.</div>
      <div>&#160;</div>
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          <tr>
            <td style="width: 50%; vertical-align: top;" colspan="1">&#160;</td>
            <td style="vertical-align: top;" colspan="3">
              <div style="color: rgb(0, 0, 0); font-weight: bold;">OVERSTOCK.COM, INC.</div>
            </td>
          </tr>
          <tr>
            <td style="width: 50%; vertical-align: top;" colspan="1">&#160;</td>
            <td style="vertical-align: top;" colspan="3">&#160;</td>
          </tr>
          <tr>
            <td style="width: 50%; vertical-align: top;" colspan="1">&#160;</td>
            <td style="width: 3%; vertical-align: top;">
              <div>By:</div>
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            <td style="vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);" colspan="2">
              <div>/s/ Jonathan E. Johnson III</div>
            </td>
          </tr>
          <tr>
            <td style="width: 50%; vertical-align: top;" colspan="1">&#160;</td>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 5%; vertical-align: top;">
              <div>Name:</div>
            </td>
            <td style="width: 42%; vertical-align: top;">
              <div style="color: rgb(0, 0, 0);">Jonathan E. Johnson III</div>
            </td>
          </tr>
          <tr>
            <td style="width: 50%; vertical-align: top;" colspan="1">&#160;</td>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 5%; vertical-align: top;">
              <div>Title:</div>
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            <td style="width: 42%; vertical-align: top;">
              <div style="color: rgb(0, 0, 0); font-style: italic;">Chief Executive Officer</div>
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            </td>
          </tr>

      </table>
      <div><br>
      </div>
      <div style="text-align: center; font-weight: bold;"><a name="POWEROFATTORNEY"><!--Anchor--></a>POWER OF ATTORNEY</div>
      <div>&#160;</div>
      <div style="text-indent: 36pt;">KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints each of Jonathan E. Johnson III and E. Glen Nickle, each of them acting individually, as his or her true and
        lawful attorney-in-fact and agent with full powers of substitution and resubstitution, to act for him or her and in his or her name, place and stead, in any and all capacities, to sign any and all amendments to this registration statement
        (including post-effective amendments), and any other documents in connection therewith, and to file the same, with all exhibits thereto, with the Securities and Exchange Commission, granting unto said attorneys-in-fact and agents the full power and
        authority to do and perform each and every act and thing requisite and necessary to be done in in connection therewith, as fully for all intents and purposes as he or she might or could do in person, hereby ratifying and confirming all that said
        attorneys-in-fact and agents or any of them, or his or their substitute or substitutes, may lawfully do or cause to be done by virtue hereof.</div>
      <div>&#160;</div>
      <div style="text-indent: 36pt;">Pursuant to the requirements of the Securities Act, this registration statement has been signed by the following persons in the capacities and on the dates indicated:</div>
      <div>&#160;</div>
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          <tr>
            <td style="width: 32%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div>
                <div style="text-align: center; font-weight: bold;">Signature</div>
              </div>
            </td>
            <td style="width: 2%; vertical-align: top; padding-bottom: 2px;" colspan="1">&#160;</td>
            <td style="width: 32%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div>
                <div style="text-align: center; font-weight: bold;">Title</div>
              </div>
            </td>
            <td style="width: 2%; vertical-align: top; padding-bottom: 2px;" colspan="1">&#160;</td>
            <td style="width: 32%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div>
                <div style="text-align: center; font-weight: bold;">Date</div>
              </div>
            </td>
          </tr>
          <tr>
            <td style="width: 32%; vertical-align: top;">&#160;</td>
            <td style="width: 2%; vertical-align: top;" colspan="1">&#160;</td>
            <td style="width: 32%; vertical-align: top;">&#160;</td>
            <td style="width: 2%; vertical-align: top;" colspan="1">&#160;</td>
            <td style="width: 32%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 32%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center;">/s/ Jonathan E. Johnson III</div>
            </td>
            <td style="width: 2%; vertical-align: top; padding-bottom: 2px;" colspan="1">&#160;</td>
            <td style="width: 32%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
            <td style="width: 2%; vertical-align: top; padding-bottom: 2px;" colspan="1">&#160;</td>
            <td style="width: 32%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 32%; vertical-align: top;">
              <div style="text-align: center;">Jonathan E. Johnson III</div>
            </td>
            <td style="width: 2%; vertical-align: top;" colspan="1">&#160;</td>
            <td style="width: 32%; vertical-align: top;">
              <div style="text-align: center;">Chief Executive Officer (Principal Executive Officer) and Director</div>
            </td>
            <td style="width: 2%; vertical-align: top;" colspan="1">&#160;</td>
            <td style="width: 32%; vertical-align: top;">
              <div style="text-align: center;">August 4, 2023</div>
            </td>
          </tr>
          <tr>
            <td style="width: 32%; vertical-align: top;">&#160;</td>
            <td style="width: 2%; vertical-align: top;" colspan="1">&#160;</td>
            <td style="width: 32%; vertical-align: top;">&#160;</td>
            <td style="width: 2%; vertical-align: top;" colspan="1">&#160;</td>
            <td style="width: 32%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 32%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center;">/s/ Adrianne B. Lee</div>
            </td>
            <td style="width: 2%; vertical-align: top; padding-bottom: 2px;" colspan="1">&#160;</td>
            <td style="width: 32%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
            <td style="width: 2%; vertical-align: top; padding-bottom: 2px;" colspan="1">&#160;</td>
            <td style="width: 32%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 32%; vertical-align: top;">
              <div style="text-align: center;">Adrianne Lee</div>
            </td>
            <td style="width: 2%; vertical-align: top;" colspan="1">&#160;</td>
            <td style="width: 32%; vertical-align: top;">
              <div style="text-align: center;">Chief Financial Officer (Principal Financial Officer and Principal Accounting Officer)</div>
            </td>
            <td style="width: 2%; vertical-align: top;" colspan="1">&#160;</td>
            <td style="width: 32%; vertical-align: top;">
              <div style="text-align: center;">August 4, 2023</div>
            </td>
          </tr>
          <tr>
            <td style="width: 32%; vertical-align: top;" rowspan="1">&#160;</td>
            <td style="width: 2%; vertical-align: top;" rowspan="1" colspan="1">&#160;</td>
            <td style="width: 32%; vertical-align: top;" rowspan="1">&#160;</td>
            <td style="width: 2%; vertical-align: top;" rowspan="1" colspan="1">&#160;</td>
            <td style="width: 32%; vertical-align: top;" rowspan="1">&#160;</td>
          </tr>
          <tr>
            <td style="width: 32%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center;">/s/ Allison H. Abraham</div>
            </td>
            <td style="width: 2%; vertical-align: top; padding-bottom: 2px;" colspan="1">&#160;</td>
            <td style="width: 32%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
            <td style="width: 2%; vertical-align: top; padding-bottom: 2px;" colspan="1">&#160;</td>
            <td style="width: 32%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 32%; vertical-align: top;">
              <div style="text-align: center;">Allison H. Abraham</div>
            </td>
            <td style="width: 2%; vertical-align: top;" colspan="1">&#160;</td>
            <td style="width: 32%; vertical-align: top;">
              <div style="text-align: center;">Chairwoman of the Board</div>
            </td>
            <td style="width: 2%; vertical-align: top;" colspan="1">&#160;</td>
            <td style="width: 32%; vertical-align: top;">
              <div style="text-align: center;">August 4, 2023</div>
            </td>
          </tr>
          <tr>
            <td style="width: 32%; vertical-align: top;" rowspan="1">&#160;</td>
            <td style="width: 2%; vertical-align: top;" rowspan="1" colspan="1">&#160;</td>
            <td style="width: 32%; vertical-align: top;" rowspan="1">&#160;</td>
            <td style="width: 2%; vertical-align: top;" rowspan="1" colspan="1">&#160;</td>
            <td style="width: 32%; vertical-align: top;" rowspan="1">&#160;</td>
          </tr>
          <tr>
            <td style="width: 32%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center;">/s/ Joanne C. Burkey</div>
            </td>
            <td style="width: 2%; vertical-align: top; padding-bottom: 2px;" colspan="1">&#160;</td>
            <td style="width: 32%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
            <td style="width: 2%; vertical-align: top; padding-bottom: 2px;" colspan="1">&#160;</td>
            <td style="width: 32%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 32%; vertical-align: top;">
              <div style="text-align: center;">Joanna C. Burkey</div>
            </td>
            <td style="width: 2%; vertical-align: top;" colspan="1">&#160;</td>
            <td style="width: 32%; vertical-align: top;">
              <div style="text-align: center;">Director</div>
            </td>
            <td style="width: 2%; vertical-align: top;" colspan="1">&#160;</td>
            <td style="width: 32%; vertical-align: top;">
              <div style="text-align: center;">August 4, 2023</div>
            </td>
          </tr>
          <tr>
            <td style="width: 32%; vertical-align: top;" rowspan="1">&#160;</td>
            <td style="width: 2%; vertical-align: top;" rowspan="1" colspan="1">&#160;</td>
            <td style="width: 32%; vertical-align: top;" rowspan="1">&#160;</td>
            <td style="width: 2%; vertical-align: top;" rowspan="1" colspan="1">&#160;</td>
            <td style="width: 32%; vertical-align: top;" rowspan="1">&#160;</td>
          </tr>
          <tr>
            <td style="width: 32%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center;">/s/ Barclay F. Corbus</div>
            </td>
            <td style="width: 2%; vertical-align: top; padding-bottom: 2px;" colspan="1">&#160;</td>
            <td style="width: 32%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
            <td style="width: 2%; vertical-align: top; padding-bottom: 2px;" colspan="1">&#160;</td>
            <td style="width: 32%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 32%; vertical-align: top;">
              <div style="text-align: center;">Barclay F. Corbus</div>
            </td>
            <td style="width: 2%; vertical-align: top;" colspan="1">&#160;</td>
            <td style="width: 32%; vertical-align: top;">
              <div style="text-align: center;">Director</div>
            </td>
            <td style="width: 2%; vertical-align: top;" colspan="1">&#160;</td>
            <td style="width: 32%; vertical-align: top;">
              <div style="text-align: center;">August 4, 2023</div>
            </td>
          </tr>
          <tr>
            <td style="width: 32%; vertical-align: top;" rowspan="1">&#160;</td>
            <td style="width: 2%; vertical-align: top;" rowspan="1" colspan="1">&#160;</td>
            <td style="width: 32%; vertical-align: top;" rowspan="1">&#160;</td>
            <td style="width: 2%; vertical-align: top;" rowspan="1" colspan="1">&#160;</td>
            <td style="width: 32%; vertical-align: top;" rowspan="1">&#160;</td>
          </tr>
          <tr>
            <td style="width: 32%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center;">/s/ Barbara Messing</div>
            </td>
            <td style="width: 2%; vertical-align: top; padding-bottom: 2px;" colspan="1">&#160;</td>
            <td style="width: 32%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
            <td style="width: 2%; vertical-align: top; padding-bottom: 2px;" colspan="1">&#160;</td>
            <td style="width: 32%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 32%; vertical-align: top;">
              <div style="text-align: center;">Barbara Messing</div>
            </td>
            <td style="width: 2%; vertical-align: top;" colspan="1">&#160;</td>
            <td style="width: 32%; vertical-align: top;">
              <div style="text-align: center;">Director</div>
            </td>
            <td style="width: 2%; vertical-align: top;" colspan="1">&#160;</td>
            <td style="width: 32%; vertical-align: top;">
              <div style="text-align: center;">August 4, 2023</div>
            </td>
          </tr>
          <tr>
            <td style="width: 32%; vertical-align: top;" rowspan="1">&#160;</td>
            <td style="width: 2%; vertical-align: top;" rowspan="1" colspan="1">&#160;</td>
            <td style="width: 32%; vertical-align: top;" rowspan="1">&#160;</td>
            <td style="width: 2%; vertical-align: top;" rowspan="1" colspan="1">&#160;</td>
            <td style="width: 32%; vertical-align: top;" rowspan="1">&#160;</td>
          </tr>
          <tr>
            <td style="width: 32%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center;">/s/ William B. Nettles, Jr.</div>
            </td>
            <td style="width: 2%; vertical-align: top; padding-bottom: 2px;" colspan="1">&#160;</td>
            <td style="width: 32%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
            <td style="width: 2%; vertical-align: top; padding-bottom: 2px;" colspan="1">&#160;</td>
            <td style="width: 32%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 32%; vertical-align: top;">
              <div style="text-align: center;">William B. Nettles, Jr.</div>
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            <td style="width: 2%; vertical-align: top;" colspan="1">&#160;</td>
            <td style="width: 32%; vertical-align: top;">
              <div style="text-align: center;">Director</div>
            </td>
            <td style="width: 2%; vertical-align: top;" colspan="1">&#160;</td>
            <td style="width: 32%; vertical-align: top;">
              <div style="text-align: center;">August 4, 2023</div>
            </td>
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          <tr>
            <td style="width: 32%; vertical-align: top;" rowspan="1">&#160;</td>
            <td style="width: 2%; vertical-align: top;" rowspan="1" colspan="1">&#160;</td>
            <td style="width: 32%; vertical-align: top;" rowspan="1">&#160;</td>
            <td style="width: 2%; vertical-align: top;" rowspan="1" colspan="1">&#160;</td>
            <td style="width: 32%; vertical-align: top;" rowspan="1">&#160;</td>
          </tr>
          <tr>
            <td style="width: 32%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center;">/s/ Robert J. Shapiro</div>
            </td>
            <td style="width: 2%; vertical-align: top; padding-bottom: 2px;" colspan="1">&#160;</td>
            <td style="width: 32%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
            <td style="width: 2%; vertical-align: top; padding-bottom: 2px;" colspan="1">&#160;</td>
            <td style="width: 32%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 32%; vertical-align: top;">
              <div style="text-align: center;">Robert J. Shapiro</div>
            </td>
            <td style="width: 2%; vertical-align: top;" colspan="1">&#160;</td>
            <td style="width: 32%; vertical-align: top;">
              <div style="text-align: center;">Director</div>
            </td>
            <td style="width: 2%; vertical-align: top;" colspan="1">&#160;</td>
            <td style="width: 32%; vertical-align: top;">
              <div style="text-align: center;">August 4, 2023</div>
            </td>
          </tr>
          <tr>
            <td style="width: 32%; vertical-align: top;" rowspan="1">&#160;</td>
            <td style="width: 2%; vertical-align: top;" rowspan="1" colspan="1">&#160;</td>
            <td style="width: 32%; vertical-align: top;" rowspan="1">&#160;</td>
            <td style="width: 2%; vertical-align: top;" rowspan="1" colspan="1">&#160;</td>
            <td style="width: 32%; vertical-align: top;" rowspan="1">&#160;</td>
          </tr>
          <tr>
            <td style="width: 32%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center;">/s/ Joseph J. Tabacco, Jr.</div>
            </td>
            <td style="width: 2%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);" colspan="1">&#160;</td>
            <td style="width: 32%; vertical-align: top;">&#160;</td>
            <td style="width: 2%; vertical-align: top;" colspan="1">&#160;</td>
            <td style="width: 32%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 32%; vertical-align: top;">
              <div style="text-align: center;">Joseph J. Tabacco, Jr.</div>
            </td>
            <td style="width: 2%; vertical-align: top;" colspan="1">&#160;</td>
            <td style="width: 32%; vertical-align: top;">
              <div style="text-align: center;">Director</div>
            </td>
            <td style="width: 2%; vertical-align: top;" colspan="1">&#160;</td>
            <td style="width: 32%; vertical-align: top;">
              <div style="text-align: center;">August 4, 2023</div>
            </td>
          </tr>

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      <div><br>
      </div>
      <div><br>
      </div>
      <div style="text-align: center;"><font style="font-size: 8pt; color: rgb(0, 0, 0); font-weight: normal; font-style: normal;" class="BRPFPageNumber">9</font></div>
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<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>brhc20057006_ex5-1.htm
<DESCRIPTION>EXHIBIT 5.1
<TEXT>
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    <title></title>
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<body bgcolor="#ffffff" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000;">
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    <div>
      <div>
        <div style="text-align: right; font-weight: bold;">Exhibit 5.1</div>
        <div style="text-align: right; font-weight: bold;"> <br>
        </div>
        <div style="text-align: right;"><img src="image02.jpg"></div>
      </div>
      <div> <br>
      </div>
      <div>August 4, 2023</div>
      <div>&#160;</div>
      <div>Overstock.com, Inc.</div>
      <div>799 W. Coliseum Way</div>
      <div>Midvale, Utah 84047</div>
      <div><br>
      </div>
      <div>Ladies and Gentlemen:</div>
      <div>&#160;</div>
      <div>We have acted as special counsel to Overstock.com, Inc., a Delaware corporation (the &#8220;Company&#8221;), in connection with a Registration Statement on Form S-8 (the &#8220;Registration Statement&#8221;), being filed by the Company on the date hereof with the
        Securities and Exchange Commission (the &#8220;Commission&#8221;) under the Securities Act of 1933, as amended (the &#8220;Act&#8221;), relating to the registration of an aggregate of 4,055,000 additional shares of common stock, par value $0.0001 per share (the &#8220;Shares&#8221;),
        which may be issued pursuant to the Amended and Restated 2005 Equity Incentive Plan (the &#8220;Plan&#8221;).</div>
      <div>&#160;</div>
      <div style="text-align: justify;">In connection herewith, we have examined:</div>
      <div>&#160;</div>
      <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z8252687583654ee7bc38a4f8fa576815">

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            <td style="width: 36pt;"><br>
            </td>
            <td style="width: 36pt; vertical-align: top;">(1)</td>
            <td style="width: auto; vertical-align: top; text-align: justify;">
              <div>the Registration Statement;</div>
            </td>
          </tr>

      </table>
      <div>&#160;</div>
      <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z74358302bd1a429da4067010fc5d42c3">

          <tr>
            <td style="width: 36pt;"><br>
            </td>
            <td style="width: 36pt; vertical-align: top;">(2)</td>
            <td style="width: auto; vertical-align: top; text-align: justify;">
              <div>the Plan, as amended to date<font style="color: rgb(0, 0, 0);">;</font></div>
            </td>
          </tr>

      </table>
      <div>&#160;</div>
      <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="ze6a521bf0e044cdaa5917c243a70f0a1">

          <tr>
            <td style="width: 36pt;"><br>
            </td>
            <td style="width: 36pt; vertical-align: top;">(3)</td>
            <td style="width: auto; vertical-align: top; text-align: justify;">
              <div style="color: rgb(0, 0, 0);">the Amended and Restated Certificate of Incorporation of the Company;</div>
            </td>
          </tr>

      </table>
      <div>&#160;</div>
      <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z8b873a3fc0d94f86879614e559592f8b">

          <tr>
            <td style="width: 36pt;"><br>
            </td>
            <td style="width: 36pt; vertical-align: top;">(4)</td>
            <td style="width: auto; vertical-align: top; text-align: justify;">
              <div style="color: rgb(0, 0, 0);">the Amended and Restated Bylaws of the Company; and</div>
            </td>
          </tr>

      </table>
      <div>&#160;</div>
      <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z31a7228d7329461caba816e0e806c936">

          <tr>
            <td style="width: 36pt;"><br>
            </td>
            <td style="width: 36pt; vertical-align: top;">(5)</td>
            <td style="width: auto; vertical-align: top; text-align: justify;">
              <div style="font-size: 12pt;"><font style="font-size: 10pt; color: rgb(0, 0, 0);">certain resolutions duly adopted by the Compensation Committee of the Company&#8217;s Board of Directors and by the Company&#8217;s Board of Directors on February 2, 2020,
                  March 3, 2022, November 9, 2022 and March 30, 2023</font><font style="font-size: 10pt;">.</font></div>
            </td>
          </tr>

      </table>
      <div> <br>
      </div>
      <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" class="BRPFPageBreakArea">
        <div style="page-break-after: always;" class="BRPFPageBreak">
          <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
      </div>
      <div style="text-align: justify;">
        <table cellspacing="0" cellpadding="0" border="0" id="zf9ddd2412e6c4c67973678bd60168acc" style="font-family: 'Times New Roman'; font-size: 10pt; color: #000000; width: 100%;">

            <tr>
              <td style="width: 50.00%;">
                <div style="text-align: left;">Overstock.com, Inc.</div>
              </td>
              <td colspan="1" rowspan="3" style="width: 50%; text-align: right;"><img src="image01.jpg"></td>
            </tr>
            <tr>
              <td style="width: 50.00%;">
                <div style="text-align: left;">August 4, 2023</div>
              </td>
            </tr>
            <tr>
              <td style="width: 50.00%;">
                <div style="text-align: left;">Page 2</div>
              </td>
            </tr>

        </table>
      </div>
      <div style="text-align: justify;"> <br>
      </div>
      <div style="text-align: justify;">We have also examined originals or copies, certified or otherwise identified to our satisfaction, of such other corporate records, agreements and instruments of the Company, statements and certificates of public
        officials and officers of the Company, and such other documents, records and instruments, and we have made such legal and factual inquiries, as we have deemed necessary or appropriate as a basis for us to render the opinions hereinafter expressed.&#160;
        In our examination of the foregoing, we have assumed the genuineness of all signatures, the legal competence and capacity of natural persons, the authenticity of documents submitted to us as originals and the conformity with authentic original
        documents of all documents submitted to us as copies or by facsimile or other means of electronic transmission, or which we obtained from the Commission&#8217;s Electronic Data Gathering, Analysis and Retrieval system (&#8220;Edgar&#8221;) or other sites maintained
        by a court or governmental authority or regulatory body and the authenticity of the originals of such latter documents.&#160; If any documents we examined in printed, word processed or similar form has been filed with the Commission on Edgar or such
        court or governmental authority or regulatory body, we have assumed that the document so filed is identical to the document we examined except for formatting changes.&#160; When relevant facts were not independently established, we have relied without
        independent investigation as to matters of fact upon statements of governmental officials and upon representations made in or pursuant to certificates and statements of appropriate representatives of the Company.</div>
      <div>&#160;</div>
      <div style="text-align: justify;">Based upon the foregoing and in reliance thereon, and subject to the assumptions, comments, qualifications, limitations and exceptions set forth herein, we are of the opinion that the Shares have been duly authorized
        for issuance and upon issuance and delivery of the Shares upon payment therefor, in accordance with the terms of the Plan, and any relevant agreements thereunder, the Shares will be validly issued, fully paid and non-assessable.</div>
      <div>&#160;</div>
      <div style="text-align: justify;">Our opinions herein reflect only the application of <font style="color: rgb(0, 0, 0);">the General Corporation Law of the State of Delaware.</font>&#160; The opinions set forth herein are made as of the date hereof and
        are subject to, and may be limited by, future changes in factual matters, and we undertake no duty to advise you of the same.&#160; The opinions expressed herein are based upon the law in effect (and published or otherwise generally available) on the
        date hereof, and we assume no obligation to revise or supplement these opinions should such law be changed by legislative action, judicial decision or otherwise.&#160; In rendering our opinions, we have not considered, and hereby disclaim any opinion as
        to, the application or impact of any laws, cases, decisions, rules or regulations of any other jurisdiction.</div>
      <div>&#160;</div>
      <div style="text-align: justify;">We do not render any opinions except as set forth above.&#160; We hereby consent to the filing of this opinion letter as Exhibit 5.1 to the <font style="color: rgb(0, 0, 0);">Registration Statement, and to the reference
          to this firm in the Registration Statement</font>.&#160; We also consent to your filing copies of this opinion letter as an exhibit to the Registration Statement with agencies of such jurisdictions as you deem necessary in the course of complying with
        the laws of such jurisdictions regarding the offering and sale of the Shares.&#160; In giving such consent, we do not thereby concede that we are within the category of persons whose consent is required under Section 7 of the Act or the rules and
        regulations of the Commission thereunder.</div>
      <div>&#160;</div>
      <div>Very truly yours,</div>
      <div> <br>
      </div>
      <div>/s/ BRYAN CAVE LEIGHTON PAISNER LLP</div>
      <div><br>
      </div>
      <div><br>
      </div>
      <div>
        <hr noshade="noshade" align="center" style="height: 2px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;"></div>
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  </div>
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</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>3
<FILENAME>brhc20057006_ex23-1.htm
<DESCRIPTION>EXHIBIT 23.1
<TEXT>
<html>
  <head>
    <title></title>
    <!-- Licensed to: Broadridge
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  </head>
<body bgcolor="#ffffff" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000;">
  <hr noshade="noshade" align="center" style="height: 4px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;">
  <div style="text-align: right;"> <font style="font-weight: bold;">Exhibit 23.1</font><br>
  </div>
  <div style="text-align: right;"><font style="font-weight: bold;"> <br>
    </font></div>
  <div>
    <div style="text-align: center; font-weight: bold;">Consent of Independent Registered Public Accounting Firm</div>
    <div>&#160;</div>
    <div>We consent to the use of our reports dated February 24, 2023, with respect to the consolidated financial statements of Overstock.com, Inc., and the effectiveness of
      internal control over financial reporting, incorporated herein by reference.</div>
    <div> <br>
    </div>
    <div>
      <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman'; font-size: 10pt; color: #000000; width: 100%;" id="z1b2560ffa599409e9e1957739fb8aa33">

          <tr>
            <td style="width: 50.00%;">
              <div>&#160;</div>
            </td>
            <td style="width: 50.00%;">/s/ KPMG LLP</td>
          </tr>
          <tr>
            <td style="width: 50.00%;">
              <div>&#160;</div>
            </td>
            <td style="width: 50.00%;">
              <div>&#160;</div>
            </td>
          </tr>
          <tr>
            <td style="width: 50.00%;">Salt Lake City, Utah</td>
            <td style="width: 50.00%;">
              <div>&#160;</div>
            </td>
          </tr>
          <tr>
            <td style="width: 50.00%;">August 4, 2023</td>
            <td style="width: 50.00%;">
              <div>&#160;</div>
            </td>
          </tr>

      </table>
    </div>
    <div><br>
    </div>
    <div><br>
    </div>
    <div>
      <hr noshade="noshade" align="center" style="height: 2px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;"></div>
    <div><br>
    </div>
    <font style="font-weight: bold;"> </font></div>
</body>
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</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.2
<SEQUENCE>4
<FILENAME>brhc20057006_ex23-2.htm
<DESCRIPTION>EXHIBIT 23.2
<TEXT>
<html>
  <head>
    <title></title>
    <!-- Licensed to: Broadridge
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<body bgcolor="#ffffff" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000;">
  <div>
    <hr noshade="noshade" align="center" style="height: 4px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;">
    <div style="text-align: right;"> <font style="font-weight: bold;">Exhibit 23.2</font><br>
    </div>
    <div style="text-align: right;"><font style="font-weight: bold;"> <br>
      </font></div>
    <div>
      <div style="text-align: center; font-weight: bold;">Consent of Independent Auditors</div>
      <div>&#160;</div>
      <div>We consent to the use of our report dated February 15, 2022, with respect to the financial statements of Medici Ventures, L.P., incorporated herein by reference.</div>
      <div> <br>
      </div>
      <div>
        <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman'; font-size: 10pt; color: #000000; width: 100%;" id="z08ebbdd954fb4a16ba5b997548300abc">

            <tr>
              <td style="width: 50.00%;">
                <div>&#160;</div>
              </td>
              <td style="width: 50.00%;">/s/ KPMG LLP</td>
            </tr>
            <tr>
              <td style="width: 50.00%;">
                <div>&#160;</div>
              </td>
              <td style="width: 50.00%;">
                <div>&#160;</div>
              </td>
            </tr>
            <tr>
              <td style="width: 50.00%;">Salt Lake City, Utah</td>
              <td style="width: 50.00%;">
                <div>&#160;</div>
              </td>
            </tr>
            <tr>
              <td style="width: 50.00%;">August 4, 2023</td>
              <td style="width: 50.00%;">
                <div>&#160;</div>
              </td>
            </tr>

        </table>
      </div>
      <div><br>
      </div>
      <div><br>
      </div>
      <div>
        <hr noshade="noshade" align="center" style="height: 2px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;"></div>
      <font style="font-weight: bold;"> </font></div>
  </div>
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</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.3
<SEQUENCE>5
<FILENAME>brhc20057006_ex23-3.htm
<DESCRIPTION>EXHIBIT 23.3
<TEXT>
<html>
  <head>
    <title></title>
    <!-- Licensed to: Broadridge
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<body bgcolor="#ffffff" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000;">
  <hr align="center" style="border: none; border-bottom: 4px solid black; border-top: 1px solid black; height: 10px; color: #ffffff; background-color: #ffffff; text-align: center; margin-left: auto; margin-right: auto;">
  <div style="text-align: right;"> <font style="font-weight: bold;">Exhibit 23.3</font><br>
  </div>
  <div style="text-align: right;"><font style="font-weight: bold;"> <br>
    </font></div>
  <div>
    <div style="text-align: center; font-weight: bold;">Consent of Independent Auditors</div>
    <div>&#160;</div>
    <div>We consent to the incorporation by reference in the Registration Statement pertaining to the Overstock.com, Inc. Amended and Restated 2005 Equity Incentive Plan, of our report dated February 14, 2023, with respect to the financial statements of
      Medici Ventures, L.P., included in the Annual Report (Form 10-K) of Overstock.com, Inc., for the year ended December 31, 2022, filed with the Securities and Exchange Commission.</div>
    <div> <br>
    </div>
    <div>/s/ Ernst &amp; Young LLP</div>
    <div>&#160;</div>
    <div style="text-align: justify;">Salt Lake City, Utah</div>
    <div style="text-align: justify;">August 4, 2023</div>
    <div><br>
    </div>
    <div><br>
    </div>
    <div>
      <hr noshade="noshade" align="center" style="height: 2px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;"></div>
  </div>
</body>
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</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.4
<SEQUENCE>6
<FILENAME>brhc20057006_ex23-4.htm
<DESCRIPTION>EXHIBIT 23.4
<TEXT>
<html>
  <head>
    <title></title>
    <!-- Licensed to: Broadridge
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  </head>
<body bgcolor="#ffffff" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000;">
  <div>
    <hr noshade="noshade" align="center" style="height: 4px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;">
    <div style="text-align: right;"><font style="font-weight: bold;">Exhibit 23.4</font><br>
    </div>
    <div style="text-align: right;"><font style="font-weight: bold;"> <br>
      </font></div>
    <div>
      <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">Consent of Independent Auditors</div>
      <div>&#160;</div>
      <div style="margin-right: 14.4pt;"><font style="color: #000000;">We consent to the incorporation by reference in this Registration Statement on Form S-8 (No. 333-xxxxxx) of </font>Overstock.com<font style="color: rgb(0, 0, 0);">, Inc. of our report
          dated July 3, 2023 with respect to the consolidated financial statements of tZERO Group, Inc.</font></div>
      <div>&#160;</div>
      <div style="color: #000000;">/s/ Baker Tilly US, LLP</div>
      <div>&#160;</div>
      <div style="color: #000000;">New York, New York<br>
        August 4, 2023</div>
      <div>&#160;</div>
      <div> </div>
      <div style="text-align: justify; color: rgb(0, 0, 0);"> <br>
      </div>
      <div style="text-align: justify; color: rgb(0, 0, 0);">
        <hr noshade="noshade" align="center" style="height: 2px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;"> </div>
    </div>
  </div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-FILING FEES
<SEQUENCE>7
<FILENAME>brhc20057006_ex107.htm
<DESCRIPTION>EXHIBIT 107
<TEXT>
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      <div style="text-align: right; color: rgb(0, 0, 0); font-weight: bold;">Exhibit 107</div>
      <div><br>
      </div>
      <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">CALCULATION OF FILING FEE TABLE</div>
      <div><br>
      </div>
      <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">Form S-8</div>
      <div style="text-align: center; color: rgb(0, 0, 0);">(Form Type)</div>
      <div style="text-align: center;"><font style="color: rgb(0, 0, 0);">&#160;</font><br>
      </div>
      <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">Overstock.com, Inc.</div>
      <div style="text-align: center; color: rgb(0, 0, 0);">(Exact Name of Registrant as Specified in its Charter)</div>
      <div style="text-align: center;"><font style="color: rgb(0, 0, 0);">&#160;</font><br>
      </div>
      <div style="text-align: center; color: rgb(0, 0, 0);">Table 1: Newly Registered Securities</div>
      <div><br>
      </div>
      <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

          <tr>
            <td style="width: 10%; vertical-align: top; border-width: 2px; border-style: solid; border-color: rgb(0, 0, 0);">
              <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">Security</div>
              <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;"> Type</div>
            </td>
            <td style="width: 12%; vertical-align: top; border-width: 2px; border-style: solid; border-color: rgb(0, 0, 0);">
              <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">Security</div>
              <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;"> class title</div>
            </td>
            <td style="width: 12.3%; vertical-align: top; border-width: 2px; border-style: solid; border-color: rgb(0, 0, 0);">
              <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">Fee</div>
              <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;"> calculation</div>
              <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;"> rule</div>
            </td>
            <td style="width: 13.08%; vertical-align: top; border-width: 2px; border-style: solid; border-color: rgb(0, 0, 0);">
              <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">Amount</div>
              <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;"> registered<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(1)</sup></div>
            </td>
            <td style="width: 12.24%; vertical-align: top; border-width: 2px; border-style: solid; border-color: rgb(0, 0, 0);">
              <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">Proposed</div>
              <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;"> maximum</div>
              <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;"> offering</div>
              <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;"> price per</div>
              <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;"> share<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(2)</sup></div>
            </td>
            <td style="width: 16.75%; vertical-align: top; border-width: 2px; border-style: solid; border-color: rgb(0, 0, 0);">
              <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">Maximum</div>
              <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;"> aggregate</div>
              <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;"> offering price<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(2)</sup></div>
            </td>
            <td style="width: 11.4%; vertical-align: top; border-width: 2px; border-style: solid; border-color: rgb(0, 0, 0);">
              <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">Fee rate</div>
            </td>
            <td style="width: 13.01%; vertical-align: top; border-width: 2px; border-style: solid; border-color: rgb(0, 0, 0);">
              <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">Amount of</div>
              <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;"> registration</div>
              <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;"> fee</div>
            </td>
          </tr>
          <tr>
            <td style="width: 10%; vertical-align: top; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center; color: rgb(0, 0, 0);">Equity</div>
            </td>
            <td style="width: 12%; vertical-align: top; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center; color: rgb(0, 0, 0);">Common Stock, $0.0001 par value per share</div>
            </td>
            <td style="width: 12.3%; vertical-align: top; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center; color: rgb(0, 0, 0);">Other<sup style="font-weight: bold; vertical-align: text-top; line-height: 1; font-size: smaller;">(2)</sup></div>
            </td>
            <td style="width: 13.08%; vertical-align: top; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center; color: rgb(0, 0, 0);">4,055,000</div>
            </td>
            <td style="width: 12.24%; vertical-align: top; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center; color: rgb(0, 0, 0);">$35.07</div>
            </td>
            <td style="width: 16.75%; vertical-align: top; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center; color: rgb(0, 0, 0);">$142,208,850.00</div>
            </td>
            <td style="width: 11.4%; vertical-align: top; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center; color: rgb(0, 0, 0);">0.0001102</div>
            </td>
            <td style="width: 13.01%; vertical-align: top; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center; color: rgb(0, 0, 0);">$15,671.42</div>
            </td>
          </tr>
          <tr>
            <td style="vertical-align: top; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);" colspan="5">
              <div style="text-align: center; color: rgb(0, 0, 0);">Total Offering Amounts</div>
            </td>
            <td style="width: 16.75%; vertical-align: top; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center; color: rgb(0, 0, 0);">
                <div style="color: rgb(0, 0, 0);">$142,208,850.00</div>
              </div>
            </td>
            <td style="width: 11.4%; vertical-align: top; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>
            <td style="width: 13.01%; vertical-align: top; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center; color: rgb(0, 0, 0);">
                <div style="color: rgb(0, 0, 0);">$15,671.42</div>
              </div>
            </td>
          </tr>
          <tr>
            <td style="vertical-align: top; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);" colspan="5">
              <div style="text-align: center; color: rgb(0, 0, 0);">Total Fee Offsets</div>
            </td>
            <td style="width: 16.75%; vertical-align: top; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>
            <td style="width: 11.4%; vertical-align: top; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>
            <td style="width: 13.01%; vertical-align: top; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center; color: rgb(0, 0, 0);">&#8212;</div>
            </td>
          </tr>
          <tr>
            <td style="vertical-align: top; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);" colspan="5">
              <div style="text-align: center; color: rgb(0, 0, 0);">Net Fee Due</div>
            </td>
            <td style="width: 16.75%; vertical-align: top; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>
            <td style="width: 11.4%; vertical-align: top; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>
            <td style="width: 13.01%; vertical-align: top; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center; color: rgb(0, 0, 0);">
                <div style="color: rgb(0, 0, 0);">$15,671.42</div>
              </div>
            </td>
          </tr>

      </table>
      <div><br>
      </div>
      <div><font style="color: rgb(0, 0, 0);">(1) This registration statement covers (i) 4,055,000 additional shares of common stock, no par value per share (the &#8220;Common Stock&#8221;), of Overstock.com, Inc. (the &#8220;Registrant&#8221;) to be registered under the
          Overstock.com, Inc. Amended and Restated 2005 Equity Incentive Plan (the &#8220;Plan&#8221;), and (ii) pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the &#8220;Securities Act&#8221;), this Registration Statement </font>shall also cover any
        additional shares of the Registrant&#8217;s Common Stock which become issuable under the Plan to prevent dilution resulting from stock splits, stock dividends, or similar transactions.</div>
      <div><br>
      </div>
      <div style="color: rgb(0, 0, 0);">(2) Estimated in accordance with Rules 457(c) and 457(h) under the Securities Act solely for the purpose of calculating the registration fee. The computation is based upon the average of high and low prices of the
        Common Stock on the Nasdaq Global Market on August 4, 2023, which was $35.07.</div>
      <div><br>
      </div>
      <div><br>
      </div>
      <div>
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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
