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                       May 8, 2023

       Sue Gove
       Chief Executive Officer
       BED BATH & BEYOND INC
       650 Liberty Avenue
       Union, New Jersey 07083

                                                        Re: BED BATH & BEYOND 
INC.
                                                            Preliminary 
Prospectus Supplement
                                                            Filed February 6, 
2023, as updated February 9, 2023
                                                            File No. 333-267173

       Dear Sue Gove:

              We have completed our review of your filing. We remind you that 
the company and its
       management are responsible for the accuracy and adequacy of their 
disclosures, notwithstanding
       any review, comments, action or absence of action by the staff.



                                                                                
                       Sincerely,

                                                                                
                       Division of Corporation Finance
                                                                                
                       Office of Trade & Services
       cc:                                              Christian O. Nagler