Attached files
file | filename |
---|---|
10-Q - FORM 10-Q - BARNES & NOBLE INC | d221467d10q.htm |
EX-31.2 - CERTIFICATION BY THE C.F.O. PURSUANT TO SECTION 302 - BARNES & NOBLE INC | d221467dex312.htm |
EX-31.1 - CERTIFICATION BY THE C.E.O. PURSUANT TO SECTION 302 - BARNES & NOBLE INC | d221467dex311.htm |
EX-32.2 - CERTIFICATION BY THE C.F.O. PURSUANT TO SECTION 906 - BARNES & NOBLE INC | d221467dex322.htm |
EXCEL - IDEA: XBRL DOCUMENT - BARNES & NOBLE INC | Financial_Report.xls |
EX-32.1 - CERTIFICATION BY THE C.E.O. PURSUANT TO SECTION 906 - BARNES & NOBLE INC | d221467dex321.htm |
Exhibit 15.1
September 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 September 8, 2011, relating to the Companys unaudited interim consolidated financial statements appearing in its quarterly report on Form 10-Q for the quarter ended July 30, 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 September 8, 2011.
/s/ BDO USA, LLP |
BDO USA, LLP New York, New York |