Attached files

file filename
EXCEL - IDEA: XBRL DOCUMENT - BARNES & NOBLE INCFinancial_Report.xls
10-Q - FORM 10-Q - BARNES & NOBLE INCd400022d10q.htm
EX-32.2 - CERTIFICATION OF C.F.O. PURSUANT TO SECTION 906 - BARNES & NOBLE INCd400022dex322.htm
EX-32.1 - CERTIFICATION OF C.E.O. PURSUANT TO SECTION 906 - BARNES & NOBLE INCd400022dex321.htm
EX-31.2 - CERTIFICATION BY THE C.F.O. PURSUANT TO SECTION 302 - BARNES & NOBLE INCd400022dex312.htm
EX-10.3 - LETTER AGREEMENT - RAVI GOPALAKRISHNAN - BARNES & NOBLE INCd400022dex103.htm
EX-10.6 - LETTER AGREEMENT - JAMIE IANNONE - BARNES & NOBLE INCd400022dex106.htm
EX-10.5 - LETTER AGREEMENT - MAX J. ROBERTS - BARNES & NOBLE INCd400022dex105.htm
EX-31.1 - CERTIFICATION BY THE C.E.O. PURSUANT TO SECTION 302 - BARNES & NOBLE INCd400022dex311.htm
EX-10.1 - DIGITAL PRODUCTS DEVICE DEVELOPMENT INCENTIVE BONUS PLAN - BARNES & NOBLE INCd400022dex101.htm
EX-10.4 - LETTER AGREEMENT - DANIEL A. GILBERT - BARNES & NOBLE INCd400022dex104.htm
EX-10.2 - FORM OF DIGITAL PRODUCTS DEVICE DEVELOPMENT INCENTIVE BONUS PLAN - BARNES & NOBLE INCd400022dex102.htm

Exhibit 15.1

August 31, 2012

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 September 6, 2012, relating to the Company’s unaudited interim consolidated financial statements appearing in its quarterly report on Form 10-Q for the quarter ended July 28, 2012. 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 August 31, 2012.

/s/ BDO USA, LLP

BDO USA, LLP

New York, New York