Attached files
| file | filename |
|---|---|
| EX-10.2(A) - EX-10.2(A) - OVERSTOCK.COM, INC | ostk-20201231xexx102a.htm |
| EX-21 - EX-21 - OVERSTOCK.COM, INC | ostk-20201231xexx21.htm |
| EX-32.2 - EX-32.2 - OVERSTOCK.COM, INC | ostk-20201231xexx322.htm |
| EX-32.1 - EX-32.1 - OVERSTOCK.COM, INC | ostk-20201231xexx321.htm |
| EX-31.2 - EX-31.2 - OVERSTOCK.COM, INC | ostk-20201231xexx312.htm |
| EX-31.1 - EX-31.1 - OVERSTOCK.COM, INC | ostk-20201231xexx311.htm |
| EX-4.5 - EX-4.5 - OVERSTOCK.COM, INC | ostk-20201231xexx45.htm |
| 10-K - 10-K - OVERSTOCK.COM, INC | ostk-20201231.htm |
Exhibit 23
Consent of Independent Registered Public Accounting Firm
The Board of Directors
Overstock.com, Inc.:
We consent to the incorporation by reference in the registration statements (Nos. 333-181422, 333-184344, 333-162674, 333-160512, 333-124441, 333-123540, 333-203175, and 333-203176) on Form S-8 and (Nos. 333-207141, 333-226729, 333-233913, and 333-239498) on Form S-3 of Overstock.com, Inc. of our reports dated February 26, 2021, with respect to the consolidated balance sheets of Overstock.com, Inc. as of December 31, 2020 and 2019, the related consolidated statements of operations, comprehensive income (loss), changes in stockholders' equity, and cash flows for each of the years in the three-year period ended December 31, 2020, and the related notes and financial statement schedule II (collectively, the consolidated financial statements), and the effectiveness of internal control over financial reporting as of December 31, 2020, which reports appear in the December 31, 2020 annual report on Form 10-K of Overstock.com, Inc.
Our report dated February 26, 2021 on the consolidated financial statements refers to a change in the method of accounting for leases as of January 1, 2019 due to the adoption of Financial Accounting Standards Board (FASB) Accounting Standards Update (ASU) No. 2016-02, Leases (Topic 842), and related amendments.
/s/ KPMG LLP
Salt Lake City, Utah
February 26, 2021