2








             January 6, 2022







                            Re: Barnes & Noble

                              Form 10-K for the

                              Filed June 30, 2021
                              Form 10-Q for the

                              Filed November 30,
2021
                              File No. 001-37499
















                            After reviewing your








  1.                          Please reconcile the

                            most directly

                            Regulation S-K.

                            presentation of

                            as well any additional

                            10(e)(1)(i)(C) and (D)






    6, 2022

Page 2 6, 2022 Page 2






10(e)(1)(i)(A) and (B) of





































202-551-




                                 Sincerely,

                                 Division of

                                 Office of