<SUBMISSION>
<ACCESSION-NUMBER>0000950123-04-006900
<TYPE>15-12G
<PUBLIC-DOCUMENT-COUNT>1
<FILING-DATE>20040527
<EFFECTIVENESS-DATE>20040527
<FILER>
<COMPANY-DATA>
<CONFORMED-NAME>BARNESANDNOBLE COM INC
<CIK>0001069665
<ASSIGNED-SIC>5735
<IRS-NUMBER>134048787
<STATE-OF-INCORPORATION>DE
<FISCAL-YEAR-END>0131
</COMPANY-DATA>
<FILING-VALUES>
<FORM-TYPE>15-12G
<ACT>34
<FILE-NUMBER>000-26063
<FILM-NUMBER>04835859
</FILING-VALUES>
<BUSINESS-ADDRESS>
<STREET1>76 NINTH AVE
<STREET2>11TH FL
<CITY>NEW YORK
<STATE>NY
<ZIP>10011
<PHONE>2124146000
</BUSINESS-ADDRESS>
<MAIL-ADDRESS>
<STREET1>76 NINTH AVE
<STREET2>11TH FL
<CITY>NEW YORK
<STATE>NY
<ZIP>10011
</MAIL-ADDRESS>
</FILER>
<DOCUMENT>
<TYPE>15-12G
<SEQUENCE>1
<FILENAME>y97696ffe15v12g.htm
<DESCRIPTION>BARNESANDNOBLE.COM INC.
<TEXT>
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<TITLE>BARNESANDNOBLE.COM INC.</TITLE>
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<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>
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<B>UNITED STATES</B>

<DIV align="center">
<B>SECURITIES AND EXCHANGE COMMISSION</B>
</DIV>

<DIV align="center">
<B>Washington, D.C. 20549</B>
</DIV>

<P align="center">
<B><FONT size="5">FORM 15</FONT></B>

<P align="center">
<B>CERTIFICATION AND NOTICE OF TERMINATION OF REGISTRATION UNDER
SECTION 12(g) OF THE SECURITIES EXCHANGE ACT OF 1934 OR
SUSPENSION OF DUTY TO FILE REPORTS UNDER SECTIONS&nbsp;13 AND
15(d) OF THE SECURITIES EXCHANGE ACT OF 1934.</B>
<P>

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    <TD width="38%"></TD>
    <TD width="62%"></TD>
</TR>

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    <TD>&nbsp;</TD>
    <TD align="center">
    Commission File
    Number&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;000-26063</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD align="right">
    <HR size="1" WIDTH=215 align="right" noshade></TD>
</TR>

</TABLE>

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barnesandnoble.com inc.

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<HR size="1" width="100%" align="left" noshade>
</DIV>

<DIV align="center">
(Exact Name of Registrant as specified in its charter)
</DIV>

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76 Ninth Avenue, New York, New York 10011; (212) 414-6000

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</DIV>

<DIV align="left">
(Address, including zip code, and telephone number, including
area code, of registrant&#146;s principal executive offices)
</DIV>


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Class A Common Stock, par value $0.001 per share

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</DIV>

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(Title of each class of securities covered by this Form)
</DIV>

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None

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<HR size="1" width="100%" align="left" noshade>
</DIV>

<DIV align="center">
(Title of all other classes of securities for which a duty to
file reports under section 13(a) or 15(d) remains)
</DIV>
<br>
<DIV align="center">
Please place an X in the box(es) to designate the appropriate
provision(s) relied upon <br>to terminate or suspend the duty to
file reports:
</div>
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<TABLE width="45%" align="center" cellspacing="0" cellpadding="0" border="0">

<TR>
    <TD width="35%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="1%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="1%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="26%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="35%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="1%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="1%"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left:10px; text-indent:-10px">
    <FONT size="2">Rule 12g-4(a)(1)(i)
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="bottom">
    <FONT size="2"><FONT face="wingdings">&#120;</FONT>
    </FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="bottom">
    <FONT size="2">Rule 12h- 3(b)(1)(ii)
    </FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="bottom">
    <FONT size="2"><FONT face="wingdings">&#111;</FONT>
    </FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left:10px; text-indent:-10px">
    <FONT size="2">Rule 12g-4(a)(1)(ii)
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="bottom">
    <FONT size="2"><FONT face="wingdings">&#111;</FONT>
    </FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="bottom">
    <FONT size="2">Rule 12h- 3(b)(2)(i)
    </FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="bottom">
    <FONT size="2"><FONT face="wingdings">&#111;</FONT>
    </FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left:10px; text-indent:-10px">
    <FONT size="2">Rule 12g-4(a)(2)(i)
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="bottom">
    <FONT size="2"><FONT face="wingdings">&#111;</FONT>
    </FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="bottom">
    <FONT size="2">Rule 12h- 3(b)2)(ii)
    </FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="bottom">
    <FONT size="2"><FONT face="wingdings">&#111;</FONT>
    </FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left:10px; text-indent:-10px">
    <FONT size="2">Rule 12g-4(a)(2)(ii)
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="bottom">
    <FONT size="2"><FONT face="wingdings">&#111;</FONT>
    </FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="bottom">
    <FONT size="2">Rule 15d-6
    </FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="bottom">
    <FONT size="2"><FONT face="wingdings">&#111;</FONT>
    </FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left:10px; text-indent:-10px">
    <FONT size="2">Rule 12h-3(b)(1)(i)
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="bottom">
    <FONT size="2"><FONT face="wingdings">&#120;</FONT>
    </FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>

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</CENTER>

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Approximate number of holders of record as of the certification
or notice date:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;One

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</DIV>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Pursuant to the requirements of the Securities Exchange Act of
1934, barnesandnoble.com inc. has caused this
certification/notice to be signed on its behalf by the
undersigned duly authorized person.

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<TABLE width="100%" align="center" cellspacing="0" cellpadding="0" border="0">

<TR>
    <TD width="57%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="40%"><FONT size="2">&nbsp;</FONT></TD>
</TR>

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    <TD align="left" valign="top">
    <DIV style="margin-left:10px; text-indent:-10px">
    <FONT size="2">DATE:&nbsp;&nbsp;May&nbsp;27, 2004
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="bottom">
    <FONT size="2">BY:&nbsp;/s/ Marie J. Toulantis
    </FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left:10px; text-indent:-10px">
    <HR size="1" align=right width=390 noshade></DIV>
    </TD>    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="bottom">
    <HR ALIGN="RIGHT" WIDTH=280 size="1" noshade></TD>
</TR>

<TR>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="bottom">
    &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size="2">Marie J.
    Toulantis
    </FONT></TD>
</TR>

<TR>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="bottom">
    &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size="2">Chief
    Executive Officer
    </FONT></TD>
</TR>

</TABLE>
</CENTER>

<P align="left">
Instruction:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This form is required
by Rules 12g-4, 12h-3 and 15d-6 of the General Rules and
Regulations under the Securities Exchange Act of 1934. The
registrant shall file with the Commission three copies of Form
15, one of which shall be manually signed. It may be signed by
an officer of the registrant, by counsel or by any other duly
authorized person. The name and title of the person signing the
form shall be typed or printed under the signature.
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