<SEC-DOCUMENT>0001193125-24-134731-index.html : 20240612
<SEC-HEADER>0001193125-24-134731.hdr.sgml : 20240612
<ACCEPTANCE-DATETIME>20240509063057
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-24-134731
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		20240509

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Barnes & Noble Education, Inc.
		CENTRAL INDEX KEY:			0001634117
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-MISCELLANEOUS SHOPPING GOODS STORES [5940]
		ORGANIZATION NAME:           	07 Trade & Services
		IRS NUMBER:				460599018
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0427

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		120 MOUNTAIN VIEW BOULEVARD
		CITY:			BASKING RIDGE
		STATE:			NJ
		ZIP:			07920
		BUSINESS PHONE:		908-991-2665

	MAIL ADDRESS:	
		STREET 1:		120 MOUNTAIN VIEW BOULEVARD
		CITY:			BASKING RIDGE
		STATE:			NJ
		ZIP:			07920
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>g745405g18u25.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 2 - file: g745405g18u25.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>3
<FILENAME>g745405g29n97.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 3 - file: g745405g29n97.jpg

</DOCUMENT>
</SEC-DOCUMENT>