-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 HsePlDoagS1hnpy04Ju5E5yx4728HlztshrLN0k0fa+4y/ZAsVCoSRKdKV+uUu5l
 lF8yggednvSKnztwse2IQg==

<SEC-DOCUMENT>0000000000-10-029406.txt : 20100712
<SEC-HEADER>0000000000-10-029406.hdr.sgml : 20100712
<ACCEPTANCE-DATETIME>20100526162615
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-10-029406
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20100526

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BARNES & NOBLE INC
		CENTRAL INDEX KEY:			0000890491
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-MISCELLANEOUS SHOPPING GOODS STORES [5940]
		IRS NUMBER:				061196501
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0130

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		122 FIFTH AVE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10011
		BUSINESS PHONE:		2126333300

	MAIL ADDRESS:	
		STREET 1:		122 FIFTH AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10011
PUBLIC REFERENCE ACCESSION NUMBER:		0001193125-09-070384
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
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