<SEC-DOCUMENT>0001140361-24-044419.txt : 20241028
<SEC-HEADER>0001140361-24-044419.hdr.sgml : 20241028
<ACCEPTANCE-DATETIME>20241028160119
ACCESSION NUMBER:		0001140361-24-044419
CONFORMED SUBMISSION TYPE:	SC 13D
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20241028
DATE AS OF CHANGE:		20241028

SUBJECT COMPANY:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			KIRKLAND'S, INC
		CENTRAL INDEX KEY:			0001056285
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-RETAIL STORES, NEC [5990]
		ORGANIZATION NAME:           	07 Trade & Services
		IRS NUMBER:				621287151
		FISCAL YEAR END:			0203

	FILING VALUES:
		FORM TYPE:		SC 13D
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	005-78385
		FILM NUMBER:		241400833

	BUSINESS ADDRESS:	
		STREET 1:		5310 MARYLAND WAY
		CITY:			BRENTWOOD
		STATE:			TN
		ZIP:			37027
		BUSINESS PHONE:		615-872-4800

	MAIL ADDRESS:	
		STREET 1:		5310 MARYLAND WAY
		CITY:			BRENTWOOD
		STATE:			TN
		ZIP:			37027

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	KIRKLANDS INC
		DATE OF NAME CHANGE:	19980219

FILED BY:		

	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

	FILING VALUES:
		FORM TYPE:		SC 13D

	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>SC 13D
<SEQUENCE>1
<FILENAME>ef20037797_sc13d.htm
<DESCRIPTION>SC 13D
<TEXT>
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      <div style="text-align: center; margin-right: 118.25pt; margin-left: 131.1pt; font-weight: bold; font-size: 14pt;">UNITED STATES</div>
      <font style="font-size: 14pt;"> </font>
      <div style="text-align: center; margin-right: 118.1pt; margin-left: 131.1pt; font-weight: bold; font-size: 14pt;">SECURITIES AND EXCHANGE COMMISSION</div>
      <div style="text-align: center; margin-right: 118.15pt; margin-left: 131.1pt; font-weight: bold; font-size: 12pt;">Washington, D.C. 20549</div>
      <div>&#160;</div>
      <div style="text-align: center; margin-right: 118.15pt; margin-left: 131.1pt; font-weight: bold; font-size: 18pt;">SCHEDULE 13D</div>
      <div>&#160;</div>
      <div style="text-align: center; margin-right: 118pt; margin-left: 131.1pt; font-weight: bold;">Under the Securities Exchange Act of 1934</div>
      <div style="text-align: center; margin-right: 118pt; margin-left: 131.1pt; font-weight: bold;"> (Amendment No. )*</div>
      <div>&#160;</div>
      <div style="text-align: center; margin-right: 118.1pt; margin-left: 131.1pt; font-weight: bold; font-size: 24pt;"><u>Kirkland&#8217;s, Inc.</u></div>
      <div style="text-align: center; margin-right: 118.15pt; margin-left: 131.1pt;">(Name of Issuer)</div>
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      <div style="text-align: center; margin-right: 118.15pt; margin-left: 131.1pt; font-weight: bold;"><u>Common Stock</u></div>
      <div style="text-align: center; margin-right: 118.15pt; margin-left: 131.1pt;">(Title of Class of Securities)</div>
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      <div style="text-align: center; margin-right: 118.1pt; margin-left: 131.1pt; font-weight: bold;"><u>497498105</u></div>
      <div style="text-align: center; margin-right: 118.05pt; margin-left: 131.1pt;">(CUSIP Number)</div>
      <div>&#160;</div>
      <div style="text-align: center; margin-right: 109.35pt; margin-left: 122.5pt; font-weight: bold;">Adrianne Lee, Chief Financial &amp; Administrative Officer </div>
      <div style="text-align: center; margin-right: 109.35pt; margin-left: 122.5pt; font-weight: bold;">c/o Beyond, Inc.</div>
      <div style="text-align: center; margin-right: 181.35pt; margin-left: 194.55pt; font-weight: bold;">799 W. Coliseum Way </div>
      <div style="text-align: center; margin-right: 181.35pt; margin-left: 194.55pt; font-weight: bold;">Midvale, Utah 84047</div>
      <div style="text-align: center; margin-right: 118.1pt; margin-left: 131.1pt; font-weight: bold;">(801) 947-3100</div>
      <div style="text-align: center; text-indent: -0.05pt; margin-right: 130.449pt; margin-left: 143.5pt;">(Name, Address and Telephone Number of Person Authorized to Receive Notices and Communications)</div>
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      <div style="text-align: center; margin-right: 118.15pt; margin-left: 131.1pt; font-weight: bold;">October 21, 2024</div>
      <div style="text-align: center; margin-right: 118.1pt; margin-left: 131.1pt;">(Date of Event Which Requires Filing of This Statement)</div>
      <div>&#160;</div>
      <div style="text-indent: 27pt;">If the filing person has previously filed a statement on Schedule 13G to report the acquisition that is the subject of this Schedule 13D, and is filing this schedule because of Rule 13d-1(e), Rule 13d-1(f) or Rule
        13d-1(g), check the following box. &#9744;</div>
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      <div style="text-indent: 27pt;"><font style="font-style: italic;">Note</font>: Schedules filed in paper format shall include a signed original and five copies of the schedule, including all exhibits. See Rule 13d-7(b) for other parties to whom copies
        are to be sent.</div>
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      <div style="text-indent: 27pt;">* The remainder of this cover page shall be filled out for a reporting person&#8217;s initial filing on this form with respect to the subject class of securities, and for any subsequent amendment containing information which
        would alter disclosures provided in a prior cover page.</div>
      <div>&#160;</div>
      <div style="text-indent: 27pt;">The information required on the remainder of this cover page shall not be deemed to be &#8220;filed&#8221; for the purpose of Section 18 of the Securities Exchange Act of 1934 (&#8220;Act&#8221;) or otherwise subject to the liabilities of
        that section of the Act but shall be subject to all other provisions of the Act (however, see the Notes).</div>
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                  <div style="text-align: left; margin-left: 1pt;">CUSIP No. 497498105</div>
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                  <div style="text-align: center;">&#160;13D</div>
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                    <div style="text-align: right; margin-left: 1pt;">Page <font class="BRPFPageNumber">1</font> of 6 pages</div>
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                <div style="font-size: 18pt; font-weight: bold; text-align: center; font-family: 'Times New Roman';">1</div>
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              <td colspan="3" style="border-top: 1pt solid rgb(0, 0, 0); vertical-align: middle; border-left: 1pt solid rgb(0, 0, 0); width: 86.4%;">
                <div style="font-weight: bold; text-align: left; font-family: 'Times New Roman'; font-size: 10pt;">NAMES OF REPORTING PERSONS</div>
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              <td style="border-top: 1pt solid rgb(0, 0, 0); vertical-align: middle; width: 2.59%;">
                <div style="text-align: left; font-family: 'Times New Roman';">&#160;</div>
              </td>
              <td style="border-top: 1pt solid rgb(0, 0, 0); border-right: 1pt solid rgb(0, 0, 0); vertical-align: top; width: 5.01%;">
                <div style="text-align: left; font-family: 'Times New Roman';">&#160;</div>
              </td>
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              <td colspan="3" rowspan="2" style="vertical-align: middle; border-bottom: 1pt solid rgb(0, 0, 0); border-left: 1pt solid rgb(0, 0, 0); width: 86.4%;"> <font style="font-family: 'Times New Roman'; font-size: 10pt; font-weight: bold;">Beyond,
                  Inc.</font> </td>
              <td style="vertical-align: middle; width: 2.59%;">
                <div style="text-align: left; font-family: 'Times New Roman';">&#160;</div>
              </td>
              <td style="border-right: 1pt solid rgb(0, 0, 0); vertical-align: top; width: 5.01%;">
                <div style="text-align: left; font-family: 'Times New Roman';">&#160;</div>
              </td>
            </tr>
            <tr>
              <td style="vertical-align: middle; border-bottom: 1pt solid rgb(0, 0, 0); width: 2.59%;">
                <div style="text-align: left; font-family: 'Times New Roman';">&#160;</div>
              </td>
              <td style="border-right: 1pt solid rgb(0, 0, 0); vertical-align: top; border-bottom: 1pt solid rgb(0, 0, 0); width: 5.01%;">
                <div style="text-align: left; font-family: 'Times New Roman';">&#160;</div>
              </td>
            </tr>
            <tr style="HEIGHT: 13px">
              <td rowspan="3" style="vertical-align: middle; border-bottom: 1pt solid rgb(0, 0, 0); border-left: 1pt solid rgb(0, 0, 0); width: 6.36%;">
                <div style="font-size: 18pt; font-weight: bold; text-align: center; font-family: 'Times New Roman';">2</div>
              </td>
              <td colspan="3" style="vertical-align: middle; border-left: 1pt solid rgb(0, 0, 0); width: 86.4%;">
                <div style="font-weight: bold; text-align: left; font-family: 'Times New Roman'; font-size: 10pt;">CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP</div>
              </td>
              <td style="vertical-align: middle; width: 2.59%;">
                <div style="text-align: right; font-family: 'Times New Roman';">(a)</div>
              </td>
              <td style="border-right: 1pt solid rgb(0, 0, 0); vertical-align: middle; width: 5.01%;">
                <div style="text-align: left; font-family: 'Times New Roman';">&#9744;</div>
              </td>
            </tr>
            <tr>
              <td colspan="3" rowspan="2" style="vertical-align: middle; border-bottom: 1pt solid rgb(0, 0, 0); border-left: 1pt solid rgb(0, 0, 0); width: 86.4%; font-family: 'Times New Roman';">&#160;</td>
              <td style="vertical-align: middle; width: 2.59%;">
                <div style="text-align: right; font-family: 'Times New Roman';">(b)</div>
              </td>
              <td style="border-right: 1pt solid rgb(0, 0, 0); vertical-align: middle; width: 5.01%;">
                <div style="text-align: left; font-family: 'Times New Roman';">&#9744;</div>
              </td>
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            <tr>
              <td style="vertical-align: middle; border-bottom: 1pt solid rgb(0, 0, 0); width: 2.59%;">
                <div style="text-align: left; font-family: 'Times New Roman';">&#160;</div>
              </td>
              <td style="border-right: 1pt solid rgb(0, 0, 0); vertical-align: top; border-bottom: 1pt solid rgb(0, 0, 0); width: 5.01%;">
                <div style="text-align: left; font-family: 'Times New Roman';">&#160;</div>
              </td>
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              <td rowspan="3" style="vertical-align: middle; border-bottom: 1pt solid rgb(0, 0, 0); border-left: 1pt solid rgb(0, 0, 0); width: 6.36%;">
                <div style="font-size: 18pt; font-weight: bold; text-align: center; font-family: 'Times New Roman';">3</div>
              </td>
              <td colspan="3" style="vertical-align: middle; border-left: 1pt solid rgb(0, 0, 0); width: 86.4%; background-color: rgb(191, 191, 191);">
                <div style="font-weight: bold; text-align: left; font-family: 'Times New Roman'; font-size: 10pt;">SEC USE ONLY</div>
              </td>
              <td style="vertical-align: middle; width: 2.59%; background-color: rgb(191, 191, 191);">
                <div style="text-align: left; font-family: 'Times New Roman';">&#160;</div>
              </td>
              <td style="border-right: 1pt solid rgb(0, 0, 0); vertical-align: top; width: 5.01%; background-color: rgb(191, 191, 191);">
                <div style="text-align: left; font-family: 'Times New Roman';">&#160;</div>
              </td>
            </tr>
            <tr style="BACKGROUND-COLOR: #bfbfbf">
              <td colspan="3" rowspan="2" style="vertical-align: middle; border-bottom: 1pt solid rgb(0, 0, 0); border-left: 1pt solid rgb(0, 0, 0); width: 86.4%;">
                <div style="text-align: left; font-family: 'Times New Roman';">&#160;</div>
              </td>
              <td style="vertical-align: middle; width: 2.59%;">
                <div style="text-align: left; font-family: 'Times New Roman';">&#160;</div>
              </td>
              <td style="border-right: 1pt solid rgb(0, 0, 0); vertical-align: top; width: 5.01%;">
                <div style="text-align: left; font-family: 'Times New Roman';">&#160;</div>
              </td>
            </tr>
            <tr style="BACKGROUND-COLOR: #bfbfbf">
              <td style="vertical-align: middle; border-bottom: 1pt solid rgb(0, 0, 0); width: 2.59%;">
                <div style="text-align: left; font-family: 'Times New Roman';">&#160;</div>
              </td>
              <td style="border-right: 1pt solid rgb(0, 0, 0); vertical-align: top; border-bottom: 1pt solid rgb(0, 0, 0); width: 5.01%;">
                <div style="text-align: left; font-family: 'Times New Roman';">&#160;</div>
              </td>
            </tr>
            <tr>
              <td rowspan="3" style="vertical-align: middle; border-bottom: 1pt solid rgb(0, 0, 0); border-left: 1pt solid rgb(0, 0, 0); width: 6.36%;">
                <div style="font-size: 18pt; font-weight: bold; text-align: center; font-family: 'Times New Roman';">4</div>
              </td>
              <td colspan="3" style="vertical-align: middle; border-left: 1pt solid rgb(0, 0, 0); width: 86.4%;">
                <div style="font-weight: bold; text-align: left; font-family: 'Times New Roman'; font-size: 10pt;">SOURCE OF FUNDS (SEE INSTRUCTIONS)</div>
              </td>
              <td style="vertical-align: middle; width: 2.59%;">
                <div style="text-align: left; font-family: 'Times New Roman';">&#160;</div>
              </td>
              <td style="border-right: 1pt solid rgb(0, 0, 0); vertical-align: top; width: 5.01%;">
                <div style="text-align: left; font-family: 'Times New Roman';">&#160;</div>
              </td>
            </tr>
            <tr>
              <td colspan="3" rowspan="2" style="vertical-align: middle; border-bottom: 1pt solid rgb(0, 0, 0); border-left: 1pt solid rgb(0, 0, 0); width: 86.4%;"> <font style="font-size: 10pt; font-family: 'Times New Roman'; font-weight: bold;">WC</font>
              </td>
              <td style="vertical-align: middle; width: 2.59%;">
                <div style="text-align: left; font-family: 'Times New Roman';">&#160;</div>
              </td>
              <td style="border-right: 1pt solid rgb(0, 0, 0); vertical-align: top; width: 5.01%;">
                <div style="text-align: left; font-family: 'Times New Roman';">&#160;</div>
              </td>
            </tr>
            <tr>
              <td style="vertical-align: middle; border-bottom: 1pt solid rgb(0, 0, 0); width: 2.59%;">
                <div style="text-align: left; font-family: 'Times New Roman';">&#160;</div>
              </td>
              <td style="border-right: 1pt solid rgb(0, 0, 0); vertical-align: top; border-bottom: 1pt solid rgb(0, 0, 0); width: 5.01%;">
                <div style="text-align: left; font-family: 'Times New Roman';">&#160;</div>
              </td>
            </tr>
            <tr>
              <td rowspan="3" style="vertical-align: middle; border-bottom: 1pt solid rgb(0, 0, 0); border-left: 1pt solid rgb(0, 0, 0); width: 6.36%;">
                <div style="font-size: 18pt; font-weight: bold; text-align: center; font-family: 'Times New Roman';">5</div>
              </td>
              <td colspan="3" style="vertical-align: middle; border-left: 1pt solid rgb(0, 0, 0); width: 86.4%;">
                <div style="font-weight: bold; text-align: left; font-family: 'Times New Roman'; font-size: 10pt;">CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS REQUIRED PURSUANT TO ITEM 2(D) OR 2(E)</div>
              </td>
              <td style="vertical-align: middle; width: 2.59%;">
                <div style="text-align: left; font-family: 'Times New Roman';">&#160;</div>
              </td>
              <td style="border-right: 1pt solid rgb(0, 0, 0); vertical-align: middle; width: 5.01%;">
                <div style="text-align: left; font-family: 'Times New Roman';">&#9744;</div>
              </td>
            </tr>
            <tr>
              <td colspan="3" rowspan="2" style="vertical-align: middle; border-bottom: 1pt solid rgb(0, 0, 0); border-left: 1pt solid rgb(0, 0, 0); width: 86.4%; font-family: 'Times New Roman';">&#160;</td>
              <td style="vertical-align: middle; width: 2.59%;">
                <div style="text-align: left; font-family: 'Times New Roman';">&#160;</div>
              </td>
              <td style="border-right: 1pt solid rgb(0, 0, 0); vertical-align: top; width: 5.01%;">
                <div style="text-align: left; font-family: 'Times New Roman';">&#160;</div>
              </td>
            </tr>
            <tr>
              <td style="vertical-align: middle; border-bottom: 1pt solid rgb(0, 0, 0); width: 2.59%;">
                <div style="text-align: left; font-family: 'Times New Roman';">&#160;</div>
              </td>
              <td style="border-right: 1pt solid rgb(0, 0, 0); vertical-align: top; border-bottom: 1pt solid rgb(0, 0, 0); width: 5.01%;">
                <div style="text-align: left; font-family: 'Times New Roman';">&#160;</div>
              </td>
            </tr>
            <tr>
              <td rowspan="3" style="vertical-align: middle; border-bottom: 1pt solid rgb(0, 0, 0); border-left: 1pt solid rgb(0, 0, 0); width: 6.36%;">
                <div style="font-size: 18pt; font-weight: bold; text-align: center; font-family: 'Times New Roman';">6</div>
              </td>
              <td colspan="3" style="vertical-align: middle; border-left: 1pt solid rgb(0, 0, 0); width: 86.4%;">
                <div style="font-weight: bold; text-align: left; font-family: 'Times New Roman'; font-size: 10pt;">CITIZENSHIP OR PLACE OF ORGANIZATION</div>
              </td>
              <td style="vertical-align: middle; width: 2.59%;">
                <div style="text-align: left; font-family: 'Times New Roman';">&#160;</div>
              </td>
              <td style="border-right: 1pt solid rgb(0, 0, 0); vertical-align: top; width: 5.01%;">
                <div style="text-align: left; font-family: 'Times New Roman';">&#160;</div>
              </td>
            </tr>
            <tr>
              <td colspan="3" rowspan="2" style="vertical-align: middle; border-bottom: 1pt solid rgb(0, 0, 0); border-left: 1pt solid rgb(0, 0, 0); width: 86.4%; font-weight: bold; font-size: 10pt; font-family: 'Times New Roman';"> Delaware </td>
              <td style="vertical-align: middle; width: 2.59%;">
                <div style="text-align: left; font-family: 'Times New Roman';">&#160;</div>
              </td>
              <td style="border-right: 1pt solid rgb(0, 0, 0); vertical-align: top; width: 5.01%;">
                <div style="text-align: left; font-family: 'Times New Roman';">&#160;</div>
              </td>
            </tr>
            <tr>
              <td style="vertical-align: middle; border-bottom: 1pt solid rgb(0, 0, 0); width: 2.59%;">
                <div style="text-align: left; font-family: 'Times New Roman';">&#160;</div>
              </td>
              <td style="border-right: 1pt solid rgb(0, 0, 0); vertical-align: top; border-bottom: 1pt solid rgb(0, 0, 0); width: 5.01%;">
                <div style="text-align: left; font-family: 'Times New Roman';">&#160;</div>
              </td>
            </tr>
            <tr>
              <td colspan="2" rowspan="12" style="vertical-align: middle; border-bottom: 1pt solid rgb(0, 0, 0); font-weight: bold; border-left: 1pt solid rgb(0, 0, 0); width: 12.71%;">
                <div style="text-align: center; font-family: 'Times New Roman'; font-size: 10pt;">NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING PERSON WITH</div>
              </td>
              <td rowspan="3" style="vertical-align: middle; border-bottom: 1pt solid rgb(0, 0, 0); border-left: 1pt solid rgb(0, 0, 0); width: 6.36%;">
                <div style="font-size: 18pt; font-weight: bold; text-align: center; font-family: 'Times New Roman';">7</div>
              </td>
              <td style="vertical-align: middle; border-left: 1pt solid rgb(0, 0, 0); width: 76.38%;">
                <div style="font-weight: bold; text-align: left; font-family: 'Times New Roman'; font-size: 10pt;">SOLE VOTING POWER</div>
              </td>
              <td style="vertical-align: middle; width: 2.59%;">
                <div style="text-align: left; font-family: 'Times New Roman';">&#160;</div>
              </td>
              <td style="border-right: 1pt solid rgb(0, 0, 0); vertical-align: top; width: 5.01%;">
                <div style="text-align: left; font-family: 'Times New Roman';">&#160;</div>
              </td>
            </tr>
            <tr>
              <td rowspan="2" style="vertical-align: middle; border-bottom: 1pt solid rgb(0, 0, 0); border-left: 1pt solid rgb(0, 0, 0); width: 76.38%; font-size: 10pt;"> <font style="font-weight: bold; font-family: 'Times New Roman';">2,609,215</font> </td>
              <td style="vertical-align: middle; width: 2.59%;">
                <div style="text-align: left; font-family: 'Times New Roman';">&#160;</div>
              </td>
              <td style="border-right: 1pt solid rgb(0, 0, 0); vertical-align: top; width: 5.01%;">
                <div style="text-align: left; font-family: 'Times New Roman';">&#160;</div>
              </td>
            </tr>
            <tr>
              <td style="vertical-align: middle; border-bottom: 1pt solid rgb(0, 0, 0); width: 2.59%;">
                <div style="text-align: left; font-family: 'Times New Roman';">&#160;</div>
              </td>
              <td style="border-right: 1pt solid rgb(0, 0, 0); vertical-align: top; border-bottom: 1pt solid rgb(0, 0, 0); width: 5.01%;">
                <div style="text-align: left; font-family: 'Times New Roman';">&#160;</div>
              </td>
            </tr>
            <tr>
              <td rowspan="3" style="vertical-align: middle; border-bottom: 1pt solid rgb(0, 0, 0); border-left: 1pt solid rgb(0, 0, 0); width: 6.36%;">
                <div style="font-size: 18pt; font-weight: bold; text-align: center; font-family: 'Times New Roman';">8</div>
              </td>
              <td style="vertical-align: middle; border-left: 1pt solid rgb(0, 0, 0); width: 76.38%;">
                <div style="font-weight: bold; text-align: left; font-family: 'Times New Roman'; font-size: 10pt;">SHARED VOTING POWER</div>
              </td>
              <td style="vertical-align: middle; width: 2.59%;">
                <div style="text-align: left; font-family: 'Times New Roman';">&#160;</div>
              </td>
              <td style="border-right: 1pt solid rgb(0, 0, 0); vertical-align: top; width: 5.01%;">
                <div style="text-align: left; font-family: 'Times New Roman';">&#160;</div>
              </td>
            </tr>
            <tr>
              <td rowspan="2" style="vertical-align: middle; border-bottom: 1pt solid rgb(0, 0, 0); border-left: 1pt solid rgb(0, 0, 0); width: 76.38%; font-size: 10pt;"> <font style="font-weight: bold; font-family: 'Times New Roman';">0</font></td>
              <td style="vertical-align: middle; width: 2.59%;">
                <div style="text-align: left; font-family: 'Times New Roman';">&#160;</div>
              </td>
              <td style="border-right: 1pt solid rgb(0, 0, 0); vertical-align: top; width: 5.01%;">
                <div style="text-align: left; font-family: 'Times New Roman';">&#160;</div>
              </td>
            </tr>
            <tr>
              <td style="vertical-align: middle; border-bottom: 1pt solid rgb(0, 0, 0); width: 2.59%;">
                <div style="text-align: left; font-family: 'Times New Roman';">&#160;</div>
              </td>
              <td style="border-right: 1pt solid rgb(0, 0, 0); vertical-align: top; border-bottom: 1pt solid rgb(0, 0, 0); width: 5.01%;">
                <div style="text-align: left; font-family: 'Times New Roman';">&#160;</div>
              </td>
            </tr>
            <tr>
              <td rowspan="3" style="vertical-align: middle; border-bottom: 1pt solid rgb(0, 0, 0); border-left: 1pt solid rgb(0, 0, 0); width: 6.36%;">
                <div style="font-size: 18pt; font-weight: bold; text-align: center; font-family: 'Times New Roman';">9</div>
              </td>
              <td style="vertical-align: middle; border-left: 1pt solid rgb(0, 0, 0); width: 76.38%;">
                <div style="font-weight: bold; text-align: left; font-family: 'Times New Roman'; font-size: 10pt;">SOLE DISPOSITIVE POWER</div>
              </td>
              <td style="vertical-align: middle; width: 2.59%;">
                <div style="text-align: left; font-family: 'Times New Roman';">&#160;</div>
              </td>
              <td style="border-right: 1pt solid rgb(0, 0, 0); vertical-align: top; width: 5.01%;">
                <div style="text-align: left; font-family: 'Times New Roman';">&#160;</div>
              </td>
            </tr>
            <tr>
              <td rowspan="2" style="vertical-align: middle; border-bottom: 1pt solid rgb(0, 0, 0); border-left: 1pt solid rgb(0, 0, 0); width: 76.38%; font-size: 10pt;"> <font style="font-weight: bold; font-family: 'Times New Roman';">2,609,215</font> </td>
              <td style="vertical-align: middle; width: 2.59%;">
                <div style="text-align: left; font-family: 'Times New Roman';">&#160;</div>
              </td>
              <td style="border-right: 1pt solid rgb(0, 0, 0); vertical-align: top; width: 5.01%;">
                <div style="text-align: left; font-family: 'Times New Roman';">&#160;</div>
              </td>
            </tr>
            <tr>
              <td style="vertical-align: middle; border-bottom: 1pt solid rgb(0, 0, 0); width: 2.59%;">
                <div style="text-align: left; font-family: 'Times New Roman';">&#160;</div>
              </td>
              <td style="border-right: 1pt solid rgb(0, 0, 0); vertical-align: top; border-bottom: 1pt solid rgb(0, 0, 0); width: 5.01%;">
                <div style="text-align: left; font-family: 'Times New Roman';">&#160;</div>
              </td>
            </tr>
            <tr>
              <td rowspan="3" style="vertical-align: middle; border-bottom: 1pt solid rgb(0, 0, 0); border-left: 1pt solid rgb(0, 0, 0); width: 6.36%;">
                <div style="font-size: 18pt; font-weight: bold; text-align: center; font-family: 'Times New Roman';">10</div>
              </td>
              <td style="vertical-align: middle; border-left: 1pt solid rgb(0, 0, 0); width: 76.38%;">
                <div style="font-weight: bold; text-align: left; font-family: 'Times New Roman'; font-size: 10pt;">SHARED DISPOSITIVE POWER</div>
              </td>
              <td style="vertical-align: middle; width: 2.59%;">
                <div style="text-align: left; font-family: 'Times New Roman';">&#160;</div>
              </td>
              <td style="border-right: 1pt solid rgb(0, 0, 0); vertical-align: top; width: 5.01%;">
                <div style="text-align: left; font-family: 'Times New Roman';">&#160;</div>
              </td>
            </tr>
            <tr>
              <td rowspan="2" style="vertical-align: middle; border-bottom: 1pt solid rgb(0, 0, 0); border-left: 1pt solid rgb(0, 0, 0); width: 76.38%; font-size: 10pt;"> <font style="font-weight: bold; font-family: 'Times New Roman';">0</font> </td>
              <td style="vertical-align: middle; width: 2.59%;">
                <div style="text-align: left; font-family: 'Times New Roman';">&#160;</div>
              </td>
              <td style="border-right: 1pt solid rgb(0, 0, 0); vertical-align: top; width: 5.01%;">
                <div style="text-align: left; font-family: 'Times New Roman';">&#160;</div>
              </td>
            </tr>
            <tr>
              <td style="vertical-align: middle; border-bottom: 1pt solid rgb(0, 0, 0); width: 2.59%;">
                <div style="text-align: left; font-family: 'Times New Roman';">&#160;</div>
              </td>
              <td style="border-right: 1pt solid rgb(0, 0, 0); vertical-align: top; border-bottom: 1pt solid rgb(0, 0, 0); width: 5.01%;">
                <div style="text-align: left; font-family: 'Times New Roman';">&#160;</div>
              </td>
            </tr>
            <tr>
              <td rowspan="3" style="vertical-align: middle; border-bottom: 1pt solid rgb(0, 0, 0); border-left: 1pt solid rgb(0, 0, 0); width: 6.36%;">
                <div style="font-size: 18pt; font-weight: bold; text-align: center; font-family: 'Times New Roman';">11</div>
              </td>
              <td colspan="3" style="vertical-align: middle; border-left: 1pt solid rgb(0, 0, 0); width: 86.4%;">
                <div style="font-weight: bold; text-align: left; font-family: 'Times New Roman'; font-size: 10pt;">AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON</div>
              </td>
              <td style="vertical-align: middle; width: 2.59%;">
                <div style="text-align: left; font-family: 'Times New Roman';">&#160;</div>
              </td>
              <td style="border-right: 1pt solid rgb(0, 0, 0); vertical-align: top; width: 5.01%;">
                <div style="text-align: left; font-family: 'Times New Roman';">&#160;</div>
              </td>
            </tr>
            <tr>
              <td colspan="3" rowspan="2" style="vertical-align: middle; border-bottom: 1pt solid rgb(0, 0, 0); border-left: 1pt solid rgb(0, 0, 0); width: 86.4%; font-size: 10pt;"> <font style="font-weight: bold; font-family: 'Times New Roman';">2,609,215</font>
              </td>
              <td style="vertical-align: middle; width: 2.59%;">
                <div style="text-align: left; font-family: 'Times New Roman';">&#160;</div>
              </td>
              <td style="border-right: 1pt solid rgb(0, 0, 0); vertical-align: top; width: 5.01%;">
                <div style="text-align: left; font-family: 'Times New Roman';">&#160;</div>
              </td>
            </tr>
            <tr>
              <td style="vertical-align: middle; border-bottom: 1pt solid rgb(0, 0, 0); width: 2.59%;">
                <div style="text-align: left; font-family: 'Times New Roman';">&#160;</div>
              </td>
              <td style="border-right: 1pt solid rgb(0, 0, 0); vertical-align: top; border-bottom: 1pt solid rgb(0, 0, 0); width: 5.01%;">
                <div style="text-align: left; font-family: 'Times New Roman';">&#160;</div>
              </td>
            </tr>
            <tr>
              <td rowspan="3" style="vertical-align: middle; border-bottom: 1pt solid rgb(0, 0, 0); border-left: 1pt solid rgb(0, 0, 0); width: 6.36%;">
                <div style="font-size: 18pt; font-weight: bold; text-align: center; font-family: 'Times New Roman';">12</div>
              </td>
              <td colspan="3" style="vertical-align: middle; border-left: 1pt solid rgb(0, 0, 0); width: 86.4%;">
                <div style="font-weight: bold; text-align: left; font-family: 'Times New Roman'; font-size: 10pt;">CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (11) EXCLUDES CERTAIN SHARES (SEE INSTRUCTIONS)</div>
              </td>
              <td style="vertical-align: middle; width: 2.59%;">
                <div style="text-align: left; font-family: 'Times New Roman';">&#160;</div>
              </td>
              <td style="border-right: 1pt solid rgb(0, 0, 0); vertical-align: middle; width: 5.01%;">
                <div style="text-align: left; font-family: 'Times New Roman';">&#9744;</div>
              </td>
            </tr>
            <tr>
              <td colspan="3" rowspan="2" style="vertical-align: middle; border-bottom: 1pt solid rgb(0, 0, 0); border-left: 1pt solid rgb(0, 0, 0); width: 86.4%; font-family: 'Times New Roman'; font-size: 10pt;"><br>
              </td>
              <td style="vertical-align: middle; width: 2.59%;">
                <div style="text-align: left; font-family: 'Times New Roman';">&#160;</div>
              </td>
              <td style="border-right: 1pt solid rgb(0, 0, 0); vertical-align: top; width: 5.01%;">
                <div style="text-align: left; font-family: 'Times New Roman';">&#160;</div>
              </td>
            </tr>
            <tr>
              <td style="vertical-align: middle; border-bottom: 1pt solid rgb(0, 0, 0); width: 2.59%;">
                <div style="text-align: left; font-family: 'Times New Roman';">&#160;</div>
              </td>
              <td style="border-right: 1pt solid rgb(0, 0, 0); vertical-align: top; border-bottom: 1pt solid rgb(0, 0, 0); width: 5.01%;">
                <div style="text-align: left; font-family: 'Times New Roman';">&#160;</div>
              </td>
            </tr>
            <tr>
              <td rowspan="3" style="vertical-align: middle; border-bottom: 1pt solid rgb(0, 0, 0); border-left: 1pt solid rgb(0, 0, 0); width: 6.36%;">
                <div style="font-size: 18pt; font-weight: bold; text-align: center; font-family: 'Times New Roman';">13</div>
              </td>
              <td colspan="3" style="vertical-align: middle; border-left: 1pt solid rgb(0, 0, 0); width: 86.4%;">
                <div style="font-weight: bold; text-align: left; font-family: 'Times New Roman'; font-size: 10pt;">PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)</div>
              </td>
              <td style="vertical-align: middle; width: 2.59%;">
                <div style="text-align: left; font-family: 'Times New Roman';">&#160;</div>
              </td>
              <td style="border-right: 1pt solid rgb(0, 0, 0); vertical-align: top; width: 5.01%;">
                <div style="text-align: left; font-family: 'Times New Roman';">&#160;</div>
              </td>
            </tr>
            <tr>
              <td colspan="3" rowspan="2" style="vertical-align: middle; border-bottom: 1pt solid rgb(0, 0, 0); border-left: 1pt solid rgb(0, 0, 0); width: 86.4%; font-size: 10pt;"> <font style="font-family: 'Times New Roman'; font-weight: bold;">19.9%</font>
              </td>
              <td style="vertical-align: middle; width: 2.59%;">
                <div style="text-align: left; font-family: 'Times New Roman';">&#160;</div>
              </td>
              <td style="border-right: 1pt solid rgb(0, 0, 0); vertical-align: top; width: 5.01%;">
                <div style="text-align: left; font-family: 'Times New Roman';">&#160;</div>
              </td>
            </tr>
            <tr>
              <td style="vertical-align: middle; border-bottom: 1pt solid rgb(0, 0, 0); width: 2.59%;">
                <div style="text-align: left; font-family: 'Times New Roman';">&#160;</div>
              </td>
              <td style="border-right: 1pt solid rgb(0, 0, 0); vertical-align: top; border-bottom: 1pt solid rgb(0, 0, 0); width: 5.01%;">
                <div style="text-align: left; font-family: 'Times New Roman';">&#160;</div>
              </td>
            </tr>
            <tr>
              <td rowspan="3" style="vertical-align: middle; border-bottom: 1pt solid rgb(0, 0, 0); border-left: 1pt solid rgb(0, 0, 0); width: 6.36%;">
                <div style="font-size: 18pt; font-weight: bold; text-align: center; font-family: 'Times New Roman';">14</div>
              </td>
              <td colspan="3" style="vertical-align: middle; border-left: 1pt solid rgb(0, 0, 0); width: 86.4%;">
                <div style="font-weight: bold; text-align: left; font-family: 'Times New Roman'; font-size: 10pt;">TYPE OF REPORTING PERSON (SEE INSTRUCTIONS)</div>
              </td>
              <td style="vertical-align: middle; width: 2.59%;">
                <div style="text-align: left; font-family: 'Times New Roman';">&#160;</div>
              </td>
              <td style="border-right: 1pt solid rgb(0, 0, 0); vertical-align: top; width: 5.01%;">
                <div style="text-align: left; font-family: 'Times New Roman';">&#160;</div>
              </td>
            </tr>
            <tr>
              <td colspan="3" rowspan="2" style="vertical-align: middle; border-bottom: 1pt solid rgb(0, 0, 0); border-left: 1pt solid rgb(0, 0, 0); width: 86.4%; font-size: 10pt;"> <font style="font-weight: bold; font-family: 'Times New Roman';">CO</font>
              </td>
              <td style="vertical-align: middle; width: 2.59%;">
                <div style="text-align: left; font-family: 'Times New Roman';">&#160;</div>
              </td>
              <td style="border-right: 1pt solid rgb(0, 0, 0); vertical-align: top; width: 5.01%;">
                <div style="text-align: left; font-family: 'Times New Roman';">&#160;</div>
              </td>
            </tr>
            <tr>
              <td style="vertical-align: middle; border-bottom: 1pt solid rgb(0, 0, 0); width: 2.59%;">
                <div style="text-align: left; font-family: 'Times New Roman';">&#160;</div>
              </td>
              <td style="border-right: 1pt solid rgb(0, 0, 0); vertical-align: top; border-bottom: 1pt solid rgb(0, 0, 0); width: 5.01%;">
                <div style="text-align: left; font-family: 'Times New Roman';">&#160;</div>
              </td>
            </tr>

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      </div>
      <div> <br>
      </div>
      <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" class="BRPFPageBreakArea">
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                <td style="width: 1%; border-left: 2px solid rgb(0, 0, 0); border-top: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);" colspan="1">&#160;</td>
                <td style="width: 32%; border-top: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0);">
                  <div style="text-align: left; margin-left: 1pt;">CUSIP No. 497498105</div>
                </td>
                <td style="width: 34%; font-weight: bold; padding-bottom: 2px;">
                  <div style="text-align: center;">&#160;13D</div>
                </td>
                <td style="width: 32%; border-left: 2px solid rgb(0, 0, 0); border-top: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);">
                  <div>
                    <div style="text-align: right; margin-left: 1pt;">Page 2 of 6 pages</div>
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                </td>
                <td style="width: 1%; border-top: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);" colspan="1">&#160;</td>
              </tr>

          </table>
        </div>
      </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="zd67ee0a5f16d4e5688639ab5276abe89">

          <tr>
            <td style="width: 45.45pt; vertical-align: top; font-weight: bold;">Item 1.</td>
            <td style="width: auto; vertical-align: top;">
              <div style="font-weight: bold;">Security and Issuer.</div>
            </td>
          </tr>

      </table>
      <div><br>
      </div>
      <div style="text-indent: 36pt;">This statement on Schedule 13D (the &#8220;Schedule 13D&#8221;) relates to the shares of common stock, no par value (the &#8220;Common Stock&#8221;), of Kirkland&#8217;s, Inc., a Tennessee corporation (the &#8220;Issuer&#8221;), whose principal executive
        office is located at 5310 Maryland Way, Brentwood, Tennessee.</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="z63b728dc607d449bb1c217a1b4ea2a25">

          <tr>
            <td style="width: 45.45pt; vertical-align: top; font-weight: bold;">Item 2.</td>
            <td style="width: auto; vertical-align: top;">
              <div style="font-weight: bold;">Identity and Background.</div>
            </td>
          </tr>

      </table>
      <div>&#160;</div>
      <div style="text-indent: 36pt;">The Schedule 13D is being filed by Beyond, Inc. (the &#8220;Reporting Person&#8221;), a Delaware corporation. The business address of the Reporting Person is 799 W. Coliseum Way, Midvale, Utah 8407. The Reporting Person is a
        publicly traded company e-commerce company that owns the Bed Bath &amp; Beyond brand among several others.</div>
      <div>&#160;</div>
      <div style="text-indent: 36pt;">During the last five years, the Reporting Person has not been (i) convicted in any criminal proceeding (excluding traffic violations or similar misdemeanors) or (ii) a party to a civil proceeding of a judicial or
        administrative body of competent jurisdiction and as a result of such proceeding was or is subject to a judgment, decree or final order enjoining future violations of, or prohibiting or mandating activities subject to, federal or state securities
        laws or finding any violation with respect to such laws.</div>
      <div><br>
      </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="z04a96ff8aa194d8996c35633ac29df90">

          <tr>
            <td style="width: 45.45pt; vertical-align: top; font-weight: bold;">Item 3.</td>
            <td style="width: auto; vertical-align: top;">
              <div style="font-weight: bold;">Source and Amount of Funds or Other Consideration.</div>
            </td>
          </tr>

      </table>
      <div><br>
      </div>
      <div style="text-indent: 36pt;">The Reporting Person acquired the Convertible Note (as defined below) for aggregate consideration of $8.5 million in connection with the entry into the Credit Agreement (as defined below) with the Issuer. The Reporting
        Person used funds from its working capital to fund the acquisition of the Convertible Note.</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="za03dcd632f1248c5a6f6ff559ad31889">

          <tr>
            <td style="width: 45.45pt; vertical-align: top; font-weight: bold;">Item 4.</td>
            <td style="width: auto; vertical-align: top;">
              <div style="font-weight: bold;">Purpose of Transaction.</div>
            </td>
          </tr>

      </table>
      <div><br>
      </div>
      <div style="text-indent: 36pt;">Pursuant to a secured Term Loan Credit Agreement, dated October 21, 2024 (the &#8220;Credit Agreement&#8221;), the Reporting Person agreed provide $17 million in debt financing to the Issuer, including an $8.5 million promissory
        note (the &#8220;Promissory Note&#8221;) and a $8.5 million convertible note (the &#8220;Convertible Note&#8221; and, together with the Promissory Note, the &#8220;Loan&#8221;). The Loan is secured by the Issuer&#8217;s assets and second in priority behind Bank of America&#8217;s existing loan
        to the Issuer. A portion of the Convertible Note (plus accrued interest) can be converted into Common Stock at a conversion price of $1.85 per share in an amount not to exceed 2,609,215 shares at the Reporting Person&#8217;s election prior to obtaining
        the Issuer&#8217;s stockholder approval of the Subscription Agreement (as defined below), and the full amount of the Convertible Note will automatically convert upon obtaining such stockholder approval. </div>
      <div><br>
      </div>
      <div style="text-indent: 36pt;">The Credit Agreement is subject to customary affirmative covenants and negative covenants as well as financial covenants.</div>
      <div><br>
      </div>
      <div style="text-indent: 36pt;">The Reporting Person and the Issuer also entered into a Subscription Agreement, dated as of October 21, 2024, pursuant to which the Reporting Person has also agreed to purchase 4,324,324 shares of Common Stock at a
        price of $1.85 per share, subject to receiving approval of the Issuer&#8217;s stockholders. </div>
      <div style="text-indent: 36pt;"> <br>
      </div>
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                <td style="width: 1%; border-left: 2px solid rgb(0, 0, 0); border-top: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);" colspan="1">&#160;</td>
                <td style="width: 32%; border-top: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0);">
                  <div style="text-align: left; margin-left: 1pt;">CUSIP No. 497498105</div>
                </td>
                <td style="width: 34%; font-weight: bold; padding-bottom: 2px;">
                  <div style="text-align: center;">&#160;13D</div>
                </td>
                <td style="width: 32%; border-left: 2px solid rgb(0, 0, 0); border-top: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);">
                  <div>
                    <div style="text-align: right; margin-left: 1pt;">Page 3 of 6 pages</div>
                  </div>
                </td>
                <td style="width: 1%; border-top: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);" colspan="1">&#160;</td>
              </tr>

          </table>
        </div>
      </div>
      <div style="text-indent: 36pt;">In connection with the foregoing transactions, the Reporting Person and the Issuer entered into an Investor Rights Agreement, dated as of October 21, 2024. The Investor Rights Agreement provides that, upon obtaining
        the Issuer&#8217;s stockholder approval of the share issuance, the Reporting Person will have the right to designate two persons for appointment to Issuer&#8217;s board of directors (the &#8220;Board&#8221;) as independent directors to replace two current members of the
        Board. The Reporting Person will also have the right to appoint one individual as a non-voting observer to the Board. The Investor Rights Agreement also provides the Reporting Person with customary registration rights, including shelf and piggyback
        registration rights, with respect to any shares of Common Stock it acquires upon conversion of the Convertible Note our pursuant to the Subscription Agreement. Finally, the Investor Rights Agreement includes certain standstill and voting
        provisions, pursuant to which the Reporting Person has agreed during the Standstill Period (as defined in the Investor Rights Agreement) to (i) vote all of its shares of Common Stock in accordance with the recommendation of the Board with respect
        to any matter brought before a meeting of the Issuer&#8217;s stockholders, and (ii) not to take any action that would have the purpose or effect of changing the control or management of the Issuer, in each case subject to certain exceptions.</div>
      <div><br>
      </div>
      <div style="text-indent: 27pt;">The foregoing descriptions of the Credit Agreement, the Subscription Agreement and the Investor Rights Agreement are not complete and are qualified in their entirety by the full texts of such agreements, each of which
        is included as an exhibit to this Schedule 13D and is incorporated herein by reference.</div>
      <div><br>
      </div>
      <div style="font-style: italic;">General</div>
      <div style="text-indent: 36pt;">&#160;</div>
      <div style="text-align: justify; text-indent: 36pt;">The Reporting Person acquired the securities described in this Schedule 13D for investment purposes and intends to review its investments in the Issuer on a continuing basis. Any actions the
        Reporting Person might undertake will be dependent upon the Reporting Person&#8217;s review of numerous factors, including, but not limited to: an ongoing evaluation of the Issuer&#8217;s business, financial condition, operations and prospects; price levels of
        the Issuer&#8217;s securities; general market, industry and economic conditions; the relative attractiveness of alternative business and investment opportunities; and other future developments.</div>
      <div style="text-indent: 36pt;">&#160;</div>
      <div style="text-indent: 36pt;">The Reporting Person may retain or sell all or a portion of its securities the Issuer in the open market or in privately negotiated transactions. In addition, subject to the terms of the Investor Rights Agreement, the
        Reporting Person may acquire additional securities of the Issuer and may engage in discussions with management, the Board, and other securityholders of the Issuer and other relevant parties or encourage, cause or seek to cause the Issuer or such
        persons to consider or explore extraordinary corporate transactions, such as: a merger, reorganization or take-private transaction that could result in the de-listing or de-registration of the Common Stock; security offerings and/or stock
        repurchases by the Issuer; sales or acquisitions of assets or businesses; changes to the capitalization or dividend policy of the Issuer; or other material changes to the Issuer&#8217;s business or corporate structure, including changes in management or
        the composition of the Board.</div>
      <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 style="width: 100%;" class="BRPFPageHeader">
          <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman'; font-size: 10pt; color: #000000; width: 100%;">

              <tr>
                <td style="width: 1%; border-left: 2px solid rgb(0, 0, 0); border-top: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);" colspan="1">&#160;</td>
                <td style="width: 32%; border-top: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0);">
                  <div style="text-align: left; margin-left: 1pt;">CUSIP No. 497498105</div>
                </td>
                <td style="width: 34%; font-weight: bold; padding-bottom: 2px;">
                  <div style="text-align: center;">&#160;13D</div>
                </td>
                <td style="width: 32%; border-left: 2px solid rgb(0, 0, 0); border-top: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);">
                  <div>
                    <div style="text-align: right; margin-left: 1pt;">Page 4 of 6 pages</div>
                  </div>
                </td>
                <td style="width: 1%; border-top: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);" colspan="1">&#160;</td>
              </tr>

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      </div>
      <div style="text-indent: 36pt;">To facilitate its consideration of such matters, the Reporting Person may retain consultants and advisors and may enter into discussions with potential sources of capital and other third parties. The Reporting Person
        may exchange information with any such persons pursuant to appropriate confidentiality or similar agreements. The Reporting Person will likely take some or all of the foregoing steps at preliminary stages in its consideration of various possible
        courses of action before forming any intention to pursue any particular plan or direction.</div>
      <div style="text-indent: 36pt;">&#160;</div>
      <div style="text-indent: 36pt;">Other than as described above, the Reporting Person does not currently have any plans or proposals that relate to, or would result in, any of the matters listed in Items 4(a)&#8211;(j) of Schedule 13D, although, depending on
        the factors discussed herein, the Reporting Person may change its purpose or formulate different plans or proposals with respect thereto at any time.</div>
      <div style="text-indent: 36pt;">&#160;</div>
      <div>
        <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%;" id="ze6deef89b24440848b04971396144ae6" class="DSPFListTable">

            <tr style="vertical-align: top;">
              <td style="text-align: right; vertical-align: top; width: 45.45pt;">
                <div style="text-indent: -36pt; margin-left: 36pt; font-weight: bold; text-align: left;">Item 5.</div>
              </td>
              <td style="text-align: left; vertical-align: top; width: auto;">
                <div style="text-indent: -36pt; margin-left: 36pt; font-weight: bold;">Interest in Securities of the Issuer.</div>
              </td>
            </tr>

        </table>
      </div>
      <div>&#160;</div>
      <div>(a) &#8211; (b)</div>
      <div>&#160;</div>
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          <tr>
            <td style="width: 18pt;">&#160;</td>
            <td style="width: 18pt; vertical-align: top;">&#8226;</td>
            <td style="width: auto; vertical-align: top;">
              <div>Amount beneficially owned: 2,609,215</div>
            </td>
          </tr>

      </table>
      <div>&#160;</div>
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          <tr>
            <td style="width: 18pt;">&#160;</td>
            <td style="width: 18pt; vertical-align: top;">&#8226;</td>
            <td style="width: auto; vertical-align: top;">
              <div>Percent of Class: 19.9%</div>
            </td>
          </tr>

      </table>
      <div>&#160;</div>
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          <tr>
            <td style="width: 18pt;">&#160;</td>
            <td style="width: 18pt; vertical-align: top;">&#8226;</td>
            <td style="width: auto; vertical-align: top;">
              <div>Number of shares the Reporting Person has:</div>
            </td>
          </tr>

      </table>
      <div>&#160;</div>
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          <tr>
            <td style="width: 54pt;">&#160;</td>
            <td style="width: 18pt; vertical-align: top;">o</td>
            <td style="width: auto; vertical-align: top;">
              <div>Sole power to vote or direct the vote: 2,609,215</div>
            </td>
          </tr>

      </table>
      <div> <br>
      </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="z1f2cb2d4e99949d99bf56ce06bda0edb">

          <tr>
            <td style="width: 54pt;">&#160;</td>
            <td style="width: 18pt; vertical-align: top;">o</td>
            <td style="width: auto; vertical-align: top;">
              <div>Shared power to vote: 0</div>
            </td>
          </tr>

      </table>
      <div> <br>
      </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="zeca2f41806ed4af68ef997950ceda311">

          <tr>
            <td style="width: 54pt;">&#160;</td>
            <td style="width: 18pt; vertical-align: top;">o</td>
            <td style="width: auto; vertical-align: top;">
              <div>Sole power to dispose or direct the disposition of: 2,609,215</div>
            </td>
          </tr>

      </table>
      <div> <br>
      </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="z5c21c7d1db3944e99075c4573b123566">

          <tr>
            <td style="width: 54pt;">&#160;</td>
            <td style="width: 18pt; vertical-align: top;">o</td>
            <td style="width: auto; vertical-align: top;">
              <div>Shared power to dispose or direct the disposition of: 0</div>
            </td>
          </tr>

      </table>
      <div>&#160;</div>
      <div style="text-indent: 36pt;">The share amount reported herein consists of 2,609,215 shares of Common Stock currently issuable upon the conversion of the Convertible Note, based upon 13,111,638 shares of Common Stock outstanding as of August 29,
        2024 as disclosed in the Issuer&#8217;s Quarterly Report on Form 10-Q filed on September 5, 2024. This amount excludes 1,985,379 shares of Common Stock underlying the Convertible Notes and 4,324,324 shares of Common Stock that will be issuable pursuant
        to the Subscription Agreement upon obtaining the Issuer&#8217;s stockholder approval.</div>
      <div><br>
      </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="z08799c7691ed42838ef461286259b633">

          <tr>
            <td style="width: 36pt; vertical-align: top;">(c)</td>
            <td style="width: auto; vertical-align: top;">
              <div>Except as described in Items 3 and 4, during the past 60 days, the Reporting Person has not effected any transactions with respect to the Common Stock.</div>
            </td>
          </tr>

      </table>
      <div>&#160;</div>
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          <tr>
            <td style="width: 36pt; vertical-align: top;">(d)</td>
            <td style="width: auto; vertical-align: top;">
              <div>None.</div>
            </td>
          </tr>

      </table>
      <div><br>
      </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="zddbd9162b31b4efcbe50dbdc9c57c514">

          <tr>
            <td style="width: 36pt; vertical-align: top;">(e)</td>
            <td style="width: auto; vertical-align: top;">
              <div>Not applicable.</div>
            </td>
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      </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="z8d9d12e4823541c5b3692e58736ad6f9">

          <tr>
            <td style="width: 45.45pt; vertical-align: top; font-weight: bold;">Item 6.</td>
            <td style="width: auto; vertical-align: top;">
              <div style="font-weight: bold;">Contracts, Arrangements, Understandings or Relationships with Respect to Securities of the Issuer.</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 style="width: 100%;" class="BRPFPageHeader">
          <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman'; font-size: 10pt; color: #000000; width: 100%;">

              <tr>
                <td style="width: 1%; border-left: 2px solid rgb(0, 0, 0); border-top: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);" colspan="1">&#160;</td>
                <td style="width: 32%; border-top: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0);">
                  <div style="text-align: left; margin-left: 1pt;">CUSIP No. 497498105</div>
                </td>
                <td style="width: 34%; font-weight: bold; padding-bottom: 2px;">
                  <div style="text-align: center;">&#160;13D</div>
                </td>
                <td style="width: 32%; border-left: 2px solid rgb(0, 0, 0); border-top: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);">
                  <div>
                    <div style="text-align: right; margin-left: 1pt;">Page 5 of 6 pages</div>
                  </div>
                </td>
                <td style="width: 1%; border-top: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);" colspan="1">&#160;</td>
              </tr>

          </table>
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      <div style="text-indent: 36pt;">Item 4 above summarizes certain provisions of the Credit Agreement, the Subscription Agreement and the Investor Rights Agreement and is incorporated herein by reference. Copies of each of the agreements are attached as
        exhibits to this Schedule 13D and are incorporated herein by reference.</div>
      <div style="text-indent: 36pt;">&#160;</div>
      <div style="text-indent: 36pt;">Except as described herein, the Reporting Person does not have any contracts, arrangements, understandings or relationships (legal or otherwise) with any person with respect to any securities of the Issuer, including
        but not limited to any contracts, arrangements, understandings or relationships concerning the transfer or voting of such securities, finder&#8217;s fees, joint ventures, loan or option arrangements, puts or calls, guarantees of profits, division of
        profits or losses, or the giving or withholding of proxies.</div>
      <div>&#160;</div>
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          <tr>
            <td style="width: 45.45pt; vertical-align: top; font-weight: bold;">Item 7.</td>
            <td style="width: auto; vertical-align: top;">
              <div style="font-weight: bold;">Materials to be Filed as Exhibits.</div>
            </td>
          </tr>

      </table>
      <div>&#160;</div>
      <div><br>
      </div>
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          <tr>
            <td style="width: 9%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="margin-left: 9.8pt; font-weight: bold;">Exhibit</div>
              <div style="margin-left: 7.5pt; font-weight: bold;">Number</div>
            </td>
            <td style="width: 1%; vertical-align: bottom; text-align: center; padding-bottom: 2px;" colspan="1">&#160;</td>
            <td style="width: 90%; vertical-align: bottom; text-align: center; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="margin-right: 10.5pt; font-weight: bold;">Description</div>
            </td>
          </tr>
          <tr>
            <td style="width: 9%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: center; margin-left: 3.9pt;">1</div>
            </td>
            <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255);" colspan="1">&#160;</td>
            <td style="width: 90%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="margin-right: 2.9pt; margin-left: 3.9pt;">Term Loan Credit Agreement, dated as of October 21, 2024, by and between Kirkland&#8217;s Stores, Inc., as Lead Borrower, the Borrowers named therein, the Guarantors named therein, Beyond, Inc.,
                as Administrative Agent and Collateral Agent, and the Lenders party thereto (incorporated by reference to Exhibit 10.1 to the Issuer&#8217;s Form 8-K filed on October 21, 2024).</div>
            </td>
          </tr>
          <tr>
            <td style="width: 9%; vertical-align: top;">
              <div style="text-align: center; margin-left: 3.9pt;">2</div>
            </td>
            <td style="width: 1%; vertical-align: top;" colspan="1">&#160;</td>
            <td style="width: 90%; vertical-align: top;">
              <div style="margin-left: 3.9pt;">Subscription Agreement, dated as of October 21, 2024, by and between Kirkland&#8217;s, Inc. and Beyond, Inc. (incorporated by reference to Exhibit 10.2 to the Issuer&#8217;s Form 8-K</div>
              <div style="margin-left: 3.9pt;">filed on October 21, 2024).</div>
            </td>
          </tr>
          <tr>
            <td style="width: 9%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: center; margin-left: 3.9pt;">3</div>
            </td>
            <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255);" colspan="1">&#160;</td>
            <td style="width: 90%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="margin-left: 3.9pt;">Investor Rights Agreement, dated as of October 21, 2024, by and between Kirkland&#8217;s,</div>
              <div style="margin-left: 3.9pt;">Inc. Beyond, Inc. (incorporated by reference to Exhibit 10.3 to the Issuer&#8217;s Form 8-K filed on October 21, 2024).</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 style="width: 100%;" class="BRPFPageHeader">
          <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman'; font-size: 10pt; color: #000000; width: 100%;">

              <tr>
                <td style="width: 1%; border-left: 2px solid rgb(0, 0, 0); border-top: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);" colspan="1">&#160;</td>
                <td style="width: 32%; border-top: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0);">
                  <div style="text-align: left; margin-left: 1pt;">CUSIP No. 497498105</div>
                </td>
                <td style="width: 34%; font-weight: bold; padding-bottom: 2px;">
                  <div style="text-align: center;">&#160;13D</div>
                </td>
                <td style="width: 32%; border-left: 2px solid rgb(0, 0, 0); border-top: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);">
                  <div>
                    <div style="text-align: right; margin-left: 1pt;">Page 6 of 6 pages</div>
                  </div>
                </td>
                <td style="width: 1%; border-top: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);" colspan="1">&#160;</td>
              </tr>

          </table>
        </div>
      </div>
      <div>
        <div style="text-align: center; margin-right: 118.2pt; margin-left: 131.1pt; font-weight: bold;">SIGNATURES</div>
        <div><br>
        </div>
        <div style="text-indent: 36pt;">After reasonable inquiry and to the best of my knowledge and belief, I certify that the information set forth in this statement is true, complete and correct.</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="z064847824960415c8183b2f17873a858">

              <tr>
                <td style="width: 50%;">
                  <div style="font-size: 12pt;"><font style="font-size: 10pt; font-weight: bold;">Date</font><font style="font-size: 10pt;">: October 28, 2024</font></div>
                </td>
                <td rowspan="1" colspan="3">
                  <div style="font-weight: bold;">Beyond, Inc.</div>
                </td>
              </tr>
              <tr>
                <td style="width: 50%;">
                  <div>&#160;</div>
                </td>
                <td style="width: 3%;">
                  <div>&#160;</div>
                </td>
                <td colspan="2">
                  <div>&#160;</div>
                </td>
              </tr>
              <tr>
                <td style="width: 50%; padding-bottom: 2px;">
                  <div>&#160;</div>
                </td>
                <td style="width: 3%; padding-bottom: 2px;">By:</td>
                <td style="width: 32%; font-style: italic; border-bottom: 2px solid rgb(0, 0, 0);"><font style="font-weight: normal;">/s/ Adrianne B. Lee</font><br>
                </td>
                <td style="width: 15%; font-style: italic; padding-bottom: 2px;">&#160;</td>
              </tr>
              <tr>
                <td style="width: 50%;">
                  <div>&#160;</div>
                </td>
                <td rowspan="1" colspan="3">Name: Adrianne Lee</td>
              </tr>
              <tr>
                <td style="width: 50%;">
                  <div>&#160;</div>
                </td>
                <td rowspan="1" colspan="3">Title: Chief Financial &amp; Administrative Officer</td>
              </tr>

          </table>
        </div>
        <div style="text-align: center; margin-left: 68.3pt; font-weight: bold;"><br>
        </div>
        <div>&#160; <br>
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