Overstock.com 2010 Annual Report Download - page 91

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Table of Contents
Report of Independent Registered Public Accounting Firm
To the Board of Directors and Stockholders of Overstock.com, Inc.:
In our opinion, the consolidated statements of operations, stockholders' equity (deficit) and comprehensive income (loss) and cash flows for the year
ended December 31, 2008 present fairly, in all material respects, the results of operations of Overstock.com, Inc. and its cash flows for the year ended
December 31, 2008, in conformity with accounting principles generally accepted in the United States of America. In addition, in our opinion, the financial
statement schedule for the year ended December 31, 2008 presents fairly, in all material respects, the information set forth therein when read in conjunction
with the related consolidated financial statements. These financial statements and financial statement schedule are the responsibility of the Company's
management. Our responsibility is to express an opinion on these financial statements and financial statement schedule based on our audit. We conducted our
audit of these statements in accordance with the standards of the Public Company Accounting Oversight Board (United States). Those standards require that
we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes
examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements, assessing the accounting principles used and
significant estimates made by management, and evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis
for our opinion.
As described in Note 3 to the consolidated financial statements included in the annual report on Form 10-K for the year ended December 31, 2009, the
financial statements for 2008 have been restated for the correction of errors.
/s/ PricewaterhouseCoopers LLP
Salt Lake City, Utah
February 3, 2009, except for Note 3 included in the Form 10-K for the year ended December 31, 2009, for which the date is March 31, 2010.
F-3