<SEC-DOCUMENT>0001415889-24-014408.txt : 20240523
<SEC-HEADER>0001415889-24-014408.hdr.sgml : 20240523
<ACCEPTANCE-DATETIME>20240523202831
ACCESSION NUMBER:		0001415889-24-014408
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20240521
FILED AS OF DATE:		20240523
DATE AS OF CHANGE:		20240523

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			LEMONIS MARCUS
		CENTRAL INDEX KEY:			0001136478
		ORGANIZATION NAME:           	

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-41850
		FILM NUMBER:		24980523

	MAIL ADDRESS:	
		STREET 1:		C/O CAMPING WORLD HOLDINGS, INC.
		STREET 2:		2 MARRIOTT DRIVE
		CITY:			LINCOLNSHIRE
		STATE:			IL
		ZIP:			60069

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BEYOND, INC.
		CENTRAL INDEX KEY:			0001130713
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-CATALOG & MAIL-ORDER HOUSES [5961]
		ORGANIZATION NAME:           	07 Trade & Services
		IRS NUMBER:				870634302
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	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:	20060203

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	OVERSTOCK COM INC
		DATE OF NAME CHANGE:	20001227
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>form4-05242024_120525.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0508</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2024-05-21</periodOfReport>

    <issuer>
        <issuerCik>0001130713</issuerCik>
        <issuerName>BEYOND, INC.</issuerName>
        <issuerTradingSymbol>BYON</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001136478</rptOwnerCik>
            <rptOwnerName>LEMONIS MARCUS</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>799 WEST COLISEUM WAY</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>MIDVALE</rptOwnerCity>
            <rptOwnerState>UT</rptOwnerState>
            <rptOwnerZipCode>84047</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>true</isDirector>
            <isOfficer>true</isOfficer>
            <isTenPercentOwner>false</isTenPercentOwner>
            <isOther>false</isOther>
            <officerTitle>EXECUTIVE CHAIRMAN OF BOARD</officerTitle>
            <otherText></otherText>
        </reportingOwnerRelationship>
    </reportingOwner>

    <aff10b5One>0</aff10b5One>

    <nonDerivativeTable></nonDerivativeTable>

    <derivativeTable>
        <derivativeTransaction>
            <securityTitle>
                <value>Stock Option (right to buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>45</value>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2024-05-21</value>
                <footnoteId id="F1"/>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>500000</value>
                    <footnoteId id="F2"/>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <footnoteId id="F3"/>
            </exerciseDate>
            <expirationDate>
                <value>2026-02-20</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>500000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>500000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeTransaction>
        <derivativeTransaction>
            <securityTitle>
                <value>Stock Option (right to buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>50</value>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2024-05-21</value>
                <footnoteId id="F1"/>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>750000</value>
                    <footnoteId id="F2"/>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <footnoteId id="F4"/>
            </exerciseDate>
            <expirationDate>
                <value>2027-02-20</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>750000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>750000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeTransaction>
        <derivativeTransaction>
            <securityTitle>
                <value>Stock Option (right to buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>60</value>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2024-05-21</value>
                <footnoteId id="F1"/>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>1000000</value>
                    <footnoteId id="F2"/>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <footnoteId id="F5"/>
            </exerciseDate>
            <expirationDate>
                <value>2028-02-20</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>1000000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>1000000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeTransaction>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">The Reporting Person was granted a nonstatutory stock option on February 20, 2024 (the &quot;Grant Date&quot;) subject to stockholder approval, which stockholder approval was received on May 21, 2024 (&quot;Performance Award&quot;).</footnote>
        <footnote id="F2">The Performance Award consists of 3 separate tranches that vest only if certain pre-established stock price milestones (each a &quot;Stock Price Hurdle&quot;) are achieved and Reporting Person satisfies the corresponding service-based requirement. Vesting eligibility is contingent on Reporting Person being either the Executive Chairman or Chairman of the Company's board of directors (&quot;Board&quot;), or such other position the Board deems a qualifying position for the Performance Award (&quot;Qualifying Position&quot;) through the applicable vest date. For any Stock Price Hurdle to be achieved, the average per-share closing price of the Company's common stock over any 20 consecutive trading day period during the specified performance period must be equal or greater than such Stock Price Hurdle. If the Stock Price Hurdle is not achieved for any tranche during the applicable performance period, the shares underlying the corresponding tranche of the Performance Award will be immediately forfeited.</footnote>
        <footnote id="F3">The first tranche of 500,000 options vests in full upon the achievement of the Stock Price Hurdle of $45.00 during the period beginning on the Grant Date and ending on February 20, 2026, but in no event prior to February 20, 2025, subject to the Reporting Person's continued service in a Qualifying Position through the vesting date (except in the event of certain terminations).</footnote>
        <footnote id="F4">The second tranche of 750,000 options vests in full upon the achievement of the Stock Price Hurdle of $50.00 during the period beginning on the Grant Date and ending on February 20, 2027, but in no event prior to February 20, 2026, subject to the Reporting Person's continued service in a Qualifying Position through the vesting date (except in the event of certain terminations).</footnote>
        <footnote id="F5">The third tranche of 1,000,000 options vests in full upon the achievement of the Stock Price Hurdle of $60.00 during the period beginning on the Grant Date and ending on February 20, 2028, but in no event prior to February 20, 2027, subject to the Reporting Person's continued service in a Qualifying Position through the vesting date (except in the event of certain terminations).</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Allison Fletcher, Attorney-in-Fact</signatureName>
        <signatureDate>2024-05-23</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
