<SEC-DOCUMENT>0001193125-14-206571-index.html : 20140725
<SEC-HEADER>0001193125-14-206571.hdr.sgml : 20140725
<ACCEPTANCE-DATETIME>20140520161724
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-14-206571
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20140520

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
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>g730170im.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 2 - file: g730170im.jpg

</DOCUMENT>
</SEC-DOCUMENT>