-----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,
 U0FHeTYixqbT1/7uppZes6JeuhXjppJEYZtIPrNYt/25OQLvKGpgSBYgG9oBq7sP
 qRJshFg/0qrqD2tHke/DoQ==

<SEC-DOCUMENT>0001104659-08-067642.txt : 20090115
<SEC-HEADER>0001104659-08-067642.hdr.sgml : 20090115
<ACCEPTANCE-DATETIME>20081103171833
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-08-067642
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20081103

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			STAPLES INC
		CENTRAL INDEX KEY:			0000791519
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-MISCELLANEOUS SHOPPING GOODS STORES [5940]
		IRS NUMBER:				042896127
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0227

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		500 STAPLES DRIVE
		STREET 2:		P O BOX 9328
		CITY:			FRAMINGHAM
		STATE:			MA
		ZIP:			01702
		BUSINESS PHONE:		5082535000

	MAIL ADDRESS:	
		STREET 1:		500 STAPLES DR
		CITY:			FRAMINGHAM
		STATE:			MA
		ZIP:			01702
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>g275431bei001.gif
<DESCRIPTION>GRAPHIC
</DOCUMENT>
</SUBMISSION>