UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C.  20549

FORM 8-K

CURRENT REPORT

PURSUANT TO SECTION 13 OR 15 (d) OF THE

SECURITIES EXCHANGE ACT OF 1934

Date of Report (Date of earliest event reported) JUNE 27, 2007

BED BATH & BEYOND INC.

(Exact name of registrant as specified in its charter)

New York

 

0-20214

 

11-2250488

(State of incorporation)

 

(Commission

 

(I.R.S. Employer

 

 

File Number)

 

Identification No.)

 

650 Liberty Avenue

Union, New Jersey 07083

(Address of principal executive offices)   (Zip code)

(908) 688-0888

(Registrant’s telephone number, including area code)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

o  Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

o  Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

o  Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

o  Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4 (c))

 

 



Item 2.02                                             Results of Operations and Financial Condition

On June 27, 2007, Bed Bath & Beyond Inc. (the “Company”) issued a press release announcing the Company’s financial results for its fiscal first quarter ended June 2, 2007.  A copy of this press release is attached hereto as Exhibit 99.1.

The information in this Current Report on Form 8-K (including the exhibit attached hereto) is being furnished under Item 2.02 and shall not be deemed “filed” for the purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), or otherwise subject to the liability of such section or incorporated by reference in any filing under the Securities Act of 1933, as amended, or the Exchange Act, except as shall be expressly set forth by specific reference in such a filing.

Item 9.01                                             Financial Statements and Exhibits

(d)                                    Exhibits:

99.1                           Press Release issued by Bed Bath & Beyond Inc. on June 27, 2007.

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SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

BED BATH & BEYOND INC.

 

 

(Registrant)

 

 

 

 

 

 

 

Date: June 28, 2007

By:

/s/ Eugene A. Castagna

 

 

Eugene A. Castagna

 

Chief Financial Officer and

 

Treasurer

 

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EXHIBIT INDEX

Exhibit No.

 

Description

 

 

 

99.1

 

Press Release issued by Bed Bath & Beyond Inc. on June 27, 2007.

 

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