<SEC-DOCUMENT>0001143362-23-000445-index.html : 20231025
<SEC-HEADER>0001143362-23-000445.hdr.sgml : 20231025
<ACCEPTANCE-DATETIME>20231025092507
ACCESSION NUMBER:		0001143362-23-000445
CONFORMED SUBMISSION TYPE:	CERT
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20231025
DATE AS OF CHANGE:		20231025
EFFECTIVENESS DATE:		20231025

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:		CERT
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-41850
		FILM NUMBER:		231344188

	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>CERT
<SEQUENCE>1
<FILENAME>BYON102523.pdf
<DESCRIPTION>NYSE CERTIFICATION
<TEXT>
Document 1 - file: BYON102523.pdf

</DOCUMENT>
</SEC-DOCUMENT>