-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 FQDVYapFLiVmQ0gElq31srKNadZp0HplKT/p/jYs/5Emt2vMlALVxcBzUFdsLDjT
 syw7PUMyo9CFihZrM6EzZQ==

<SEC-DOCUMENT>0000891020-06-000410.txt : 20070228
<SEC-HEADER>0000891020-06-000410.hdr.sgml : 20070228
<ACCEPTANCE-DATETIME>20061215154705
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000891020-06-000410
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20061215

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BLUE NILE INC
		CENTRAL INDEX KEY:			0001091171
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-JEWELRY STORES [5944]
		IRS NUMBER:				911963165
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		705 FIFTH AVE S
		STREET 2:		STE 900
		CITY:			SEATTLE
		STATE:			WA
		ZIP:			98104
		BUSINESS PHONE:		2063366700

	MAIL ADDRESS:	
		STREET 1:		705 FIFTH AVE S
		STREET 2:		STE 900
		CITY:			SEATTLE
		STATE:			WA
		ZIP:			98104

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	INTERNET DIAMONDS INC
		DATE OF NAME CHANGE:	20000131
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
</DOCUMENT>
</SUBMISSION>