Staples, Inc.
                                500 Staples Drive
                         Framingham, Massachusetts 01702


VIA EDGAR AND FACSIMILE



                                                          April 2, 2001


Division of Corporation Finance
Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street, NW
Washington, DC  20549-0404

                  Re:      Staples, Inc.
                           Registration No.  333-30754
                           Form RW - Application for Withdrawal
                           ------------------------------------

Ladies and Gentlemen:

         Pursuant to Rule 477(a) promulgated under the Securities Act of 1933,
as amended (the "Securities Act"), Staples, Inc., a Delaware corporation (the
"Registrant"), hereby applies for an order granting the immediate withdrawal of
its Registration Statement on Form S-3 (Registration No. 333-30754) together
with all exhibits and amendments thereto ( the "Registration Statement"). The
Registration Statement was originally filed with the Securities and Exchange
Commission (the "Commission") on February 18, 2000. Pursuant to the Registration
Statement, the Registrant proposed to register shares of Staples.com common
stock, par value $0.0006 per share, with a maximum aggregate offering price of
$250,000,000 (not including over-allotments) (the "Shares"), for issuance to the
public. The Registrant elected not to proceed with the offering due to general
market conditions and a determination that it would not have been in the best
interest of the Registrant or its stockholders to proceed. No securities have
been sold under the Registration Statement or in connection with the offering.






Division of Corporation Finance
Securities and Exchange Commission
April 2, 2001
Page 2




     Please send a facsimile copy of the order consenting to the withdrawal of
the Registration Statement to Mark G. Borden, Esq. of Hale and Dorr LLP at (617)
526-5000 as soon as it is available.


     Should you have any questions regarding this matter, please do not hesitate
to contact Mark G. Borden, Esq. of Hale and Dorr LLP at (617) 526-6675.


                                     Very truly yours,

                                     Staples, Inc.


                                     By:  /s/ Ronald L. Sargent
                                           ----------------------
                                          Ronald L. Sargent
                                          President and Chief Operating Officer



cc:      Thomas G. Stemberg, Chairman and Chief Executive Officer
         Jack A. VanWoerkom, Esq.
         Mark G. Borden, Esq.