Consent of Independent Registered Public Accounting Firm

 

We consent to the use of our reports dated February 24, 2026, with respect to the consolidated financial statements of Bed Bath & Beyond, Inc., and the effectiveness of internal control over financial reporting, incorporated herein by reference, and to the reference to our firm under the heading "Experts" in the prospectus.

 

/s/ KPMG LLP

 

 

Salt Lake City, Utah

August 4, 2026

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