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    <ACCEPTANCE-DATETIME>20230324160628
    ACCESSION NUMBER:		0001130713-23-000020
    CONFORMED SUBMISSION TYPE:	8-K
    PUBLIC DOCUMENT COUNT:		29
    CONFORMED PERIOD OF REPORT:	20230322
    ITEM INFORMATION:		Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers: Compensatory Arrangements of Certain Officers
    ITEM INFORMATION:		Regulation FD Disclosure
    ITEM INFORMATION:		Financial Statements and Exhibits
    FILED AS OF DATE:		20230324
    DATE AS OF CHANGE:		20230324

    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:		8-K
    		SEC ACT:		1934 Act
    		SEC FILE NUMBER:	000-49799
    		FILM NUMBER:		23759916

    	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>
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