-----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,
 Fr4Vy+1lY8ITu5lCcY46Qr7uEK3VtFCSacoi/f7z4g01w5FhJf0b0wAfYVx6ytPP
 oBDXc76NCKe0Tu6Xa8Yhhg==

<SEC-DOCUMENT>0000000000-10-009806.txt : 20100408
<SEC-HEADER>0000000000-10-009806.hdr.sgml : 20100408
<ACCEPTANCE-DATETIME>20100222112656
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-10-009806
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20100222

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BORDERS GROUP INC
		CENTRAL INDEX KEY:			0000940510
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-MISCELLANEOUS SHOPPING GOODS STORES [5940]
		IRS NUMBER:				383294588
		STATE OF INCORPORATION:			MI
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		100 PHOENIX DRIVE
		CITY:			ANN ARBOR
		STATE:			MI
		ZIP:			48108
		BUSINESS PHONE:		(734) 477-1100

	MAIL ADDRESS:	
		STREET 1:		100 PHOENIX DRIVE
		CITY:			ANN ARBOR
		STATE:			MI
		ZIP:			48108
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
<PDF>
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