0000950157-14-000284.txt : 20140725 0000950157-14-000284.hdr.sgml : 20140725 20140328165507 ACCESSION NUMBER: 0000950157-14-000284 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20140328 FILER: 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: 0430 FILING VALUES: FORM TYPE: CORRESP 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 CORRESP 1 filename1.htm corresp.htm
 
 
 
March 28, 2014
 

 
Mr. Jarrett Torno
Division of Corporation Finance
U.S. Securities & Exchange Commission
100 F Street, NE
Washington, D.C. 20549
 
RE: SEC Comment Letter
 
Dear Mr. Torno,
 
Thank you for speaking with me earlier today with regard to the comment letter addressed to Barnes & Noble, Inc. dated March 20, 2014. As we agreed, Barnes & Noble will respond to the comment letter by April 17, 2014.
 
Please do not hesitate to contact me should you have any questions.
 
Sincerely yours,
 

/s/  Bradley A. Feuer
Bradley A. Feuer
Vice President, General Counsel
 
 
 
 
 
 
 
 
 
 
 
 
 
 
122 Fifth Avenue, New York, NY 10011    tel: (212) 633-3300
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