<SEC-DOCUMENT>0001140361-25-003598.txt : 20250207
<SEC-HEADER>0001140361-25-003598.hdr.sgml : 20250207
<ACCEPTANCE-DATETIME>20250207171050
ACCESSION NUMBER:		0001140361-25-003598
CONFORMED SUBMISSION TYPE:	SCHEDULE 13D/A
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20250207
DATE AS OF CHANGE:		20250207

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:		SCHEDULE 13D/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	005-78385
		FILM NUMBER:		25602824

	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:		SCHEDULE 13D/A

	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>SCHEDULE 13D/A
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13D" xmlns:com="http://www.sec.gov/edgar/common">
<headerData>
<submissionType>SCHEDULE 13D/A</submissionType>
<previousAccessionNumber>0001140361-24-044419</previousAccessionNumber>
<filerInfo>
<filer>
<filerCredentials>
<cik>0001130713</cik>
<ccc>XXXXXXXX</ccc>
</filerCredentials>
</filer>
<liveTestFlag>LIVE</liveTestFlag>



</filerInfo>
</headerData>
<formData>
<coverPageHeader>
<amendmentNo>1</amendmentNo>
<securitiesClassTitle>Common Stock</securitiesClassTitle>
<dateOfEvent>02/05/2025</dateOfEvent>
<previouslyFiledFlag>false</previouslyFiledFlag>
<issuerInfo>
<issuerCIK>0001056285</issuerCIK>
<issuerCUSIP>497498105</issuerCUSIP>
<issuerName>KIRKLAND'S, INC</issuerName>
<address>
<com:street1>5310 Maryland Way</com:street1>
<com:city>Brentwood</com:city>
<com:stateOrCountry>TN</com:stateOrCountry>
<com:zipCode>37027</com:zipCode>
</address>
</issuerInfo>
<authorizedPersons>
<notificationInfo>
<personName>Adrianne Lee</personName>
<personPhoneNum>(801) 947-3100</personPhoneNum>
<personAddress>
<com:street1>c/o Beyond, Inc.</com:street1>
<com:street2>799 W. Coliseum Way</com:street2>
<com:city>Midvale</com:city>
<com:stateOrCountry>UT</com:stateOrCountry>
<com:zipCode>84047</com:zipCode>
</personAddress>
</notificationInfo>
</authorizedPersons>
</coverPageHeader>
<reportingPersons>
<reportingPersonInfo>
<reportingPersonCIK>0001130713</reportingPersonCIK>
<reportingPersonName>BEYOND, INC.</reportingPersonName>
<fundType>WC</fundType>
<citizenshipOrOrganization>DE</citizenshipOrOrganization>
<soleVotingPower>8934465</soleVotingPower>
<sharedVotingPower>0</sharedVotingPower>
<soleDispositivePower>8934465</soleDispositivePower>
<sharedDispositivePower>0</sharedDispositivePower>
<aggregateAmountOwned>8934465</aggregateAmountOwned>
<isAggregateExcludeShares>N</isAggregateExcludeShares>
<percentOfClass>40</percentOfClass>
<typeOfReportingPerson>CO</typeOfReportingPerson>
<commentContent>This Amendment No. 1 to Schedule 13D ("Amendment No. 1") amend and supplements the statement on Schedule 13D filed with the United States Securities and Exchange Commission on October 28, 2024 (the "Schedule 13D") relating to the shares of common stock, no par value (the "Common Stock"), of Kirkland's, Inc., a Tennessee corporation (the "Issuer"), whose principal executive office is located at 5310 Maryland Way, Brentwood, Tennessee. Capitalized terms used herein without definition shall have the meaning set forth in the Schedule 13D.</commentContent>
</reportingPersonInfo>
</reportingPersons>
<items1To7>
<item1>
<securityTitle>Common Stock</securityTitle>
<issuerName>KIRKLAND'S, INC</issuerName>
<issuerPrincipalAddress>
<com:street1>5310 Maryland Way</com:street1>
<com:city>Brentwood</com:city>
<com:stateOrCountry>TN</com:stateOrCountry>
<com:zipCode>37027</com:zipCode>
</issuerPrincipalAddress>
</item1>
<item3>
<fundsSource>The Reporting Person acquired the Subscription Agreement Shares (as defined below) for aggregate consideration of $8.0 million with funds from its working capital.</fundsSource>
</item3>
<item4>
<transactionPurpose>On February 5, 2025, the Issuer's shareholders approved the issuances to the Reporting Person of (i) 4,324,324 shares of Common Stock pursuant to the Subscription Agreement (the "Subscription Agreement Shares") and (ii) 4,610,141 shares of Common Stock in connection with the automatic conversion of the Convertible Note.</transactionPurpose>
</item4>
<item5>
<percentageOfClassSecurities>(a) - (b) &#13;
&#13;
o Amount beneficially owned: 8,934,465&#13;
&#13;
o Percent of Class: 40.0%&#13;
&#13;
o Number of shares the Reporting Person has:&#13;
&#13;
    o Sole power to vote or direct the vote: 8,934,465&#13;
&#13;
    o Shared power to vote: 0&#13;
&#13;
    o Sole power to dispose or direct the disposition of: 8,934,465&#13;
&#13;
    o Shared power to dispose or direct the disposition of: 0&#13;
&#13;
The percentage ownership is based upon  22,362,542 shares of Common Stock outstanding as of February 5, 2025.</percentageOfClassSecurities>
<transactionDesc>None.</transactionDesc>
<listOfShareholders>None.</listOfShareholders>
<date5PercentOwnership>Not applicable.</date5PercentOwnership>
</item5>
</items1To7>
<signatureInfo>
<signaturePerson>
<signatureReportingPerson>BEYOND, INC.</signatureReportingPerson>
<signatureDetails>
<signature>/s/ Adrianne B. Lee</signature>
<title>Adrianne Lee / Chief Financial Officer &amp; Administrative Officer</title>
<date>02/07/2025</date>
</signatureDetails>
</signaturePerson>
</signatureInfo>
</formData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
