Attached files

file filename
EXCEL - IDEA: XBRL DOCUMENT - BARNES & NOBLE INCFinancial_Report.xls
10-Q - FORM 10-Q - BARNES & NOBLE INCd246759d10q.htm
EX-31.2 - CERTIFICATION BY THE INTERIM CFO PURSUANT TO SECTION 302 - BARNES & NOBLE INCd246759dex312.htm
EX-32.2 - CERTIFICATION OF INTERIM CFO PURSUANT TO SECTION 906 - BARNES & NOBLE INCd246759dex322.htm
EX-31.1 - CERTIFICATION BY THE CHIEF EXECUTIVE OFFICER PURSUANT TO SECTION 302 - BARNES & NOBLE INCd246759dex311.htm
EX-32.1 - CERTIFICATION OF CHIEF EXECUTIVE OFFICER PURSUANT TO SECTION 906 - BARNES & NOBLE INCd246759dex321.htm

Exhibit 15.1

December 8, 2011

Securities and Exchange Commission

450 Fifth Street N.W.

Washington, D.C. 20549

We are aware that Barnes & Noble, Inc. has incorporated by reference in its Registration Statements on Form S-3 (No. 333-23855, No. 333-69731, No. 333-62210, No. 33-84826 and No. 33-89258) and Form S-8 (No. 333-27033, No. 33-89260, No. 333-90538, No. 333-116382, No. 333-59111 and No. 333-160560) our report dated December 8, 2011, relating to the Company’s unaudited interim consolidated financial statements appearing in its quarterly report on Form 10-Q for the quarter ended October 29, 2011. Pursuant to Regulation C under the Securities Act of 1933 (the “Act”), that report is not considered a part of the registration statement prepared or certified by our firm or a report prepared or certified by our firm within the meaning of Sections 7 and 11 of the Act. It should be noted that we have not performed any procedures subsequent to December 8, 2011.

/s/ BDO USA, LLP

BDO USA, LLP

New York, New York