Barnesandnoble Com (BNBN) Inactive 10-Q2004 Q1 Quarterly report

Filed: 15 May 03, 12:00am

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New words: accumulated, addressing, agent, allocation, alternative, Bookseller, Building, characterized, Chelsea, compensation, comply, ComScore, consideration, created, critical, Dalton, deficit, earned, earning, EITF, Employment, exceed, exceeded, experience, fluctuate, gave, gift, guarantor, historical, historically, Incentive, Indenture, Indirect, Industrial, Interpretation, intrinsic, issuance, landlord, Licensee, Licensor, mark, Minnesota, modified, MSC, option, overcome, packing, past, picking, President, presumption, prominent, provision, range, ranked, rational, rebate, redeemed, refund, Release, renegotiation, repriced, repricing, Research, Reseller, responding, Retirement, return, SDI, SEC, sector, shipment, shopping, shown, specific, systematic, table, Tennessee, thereto, thereunder, TOULANTISMarie, treated, undertaken, undiscounted, variable, vendor, Vice, voluntary, wholly

Removed: aggregate, amortize, approval, assessing, assumption, August, Barney, beginning, California, cease, Clara, Classification, classify, closed, closure, combination, consolidate, criteria, discount, disposed, distinction, effort, expand, Fatbrain, File, finalized, formulated, Goldman, guidance, hiring, important, indefinite, indirectly, initially, involved, Jupiter, Kentucky, leverage, Lynch, manage, managing, Merrill, obligation, office, partner, potential, presence, reclassify, reducing, restructure, resulted, Robinson, Salomon, Santa, Silverman, single, Smith, stated, subscription, supersede, support, syndicate, tested, transitional, underwriting, Wit, workforce

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Exhibit No. 99.2

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the quarterly report of barnesandnoble.com inc. (the “Company”) on Form 10-Q for the period ended March 31, 2003 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Kevin M. Frain, Chief Financial Officer of the Company, certify, to the best of my knowledge, pursuant to 18 U.S.C. § 1350, as adopted pursuant to § 906 of the Sarbanes-Oxley Act of 2002:


	(1)	The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

	(2)	The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.


	By:	/s/ KEVIN M. FRAIN



	Kevin M. Frain
	Chief Financial Officer and
	Vice President, Operations
	(Principal Accounting and Financial Officer)
	barnesandnoble.com inc.
	May 15, 2003

NOTE: A signed original of this certification has been provided to the Company and will be retained by the Company and furnished to the Securities and Exchange Commission or its staff upon request.