n=100; k=10;
y = randn (1,n); % generate random vector y
X = randn (k,n); % generate random matrix X
b = y / X
b = 0.1457109 -0.0777564 -0.0712427 -0.0166193 0.0292955 -0.0079111 0.2265894 -0.0561589 -0.1752146 -0.2577663