Stock Markets February 26, 2026

Elliott Seeks Bank Pitches as It Weighs IPO for Barnes & Noble and Waterstones

Owner has invited banks to present proposals for a potential public offering; combined London listing under consideration while a U.S. listing remains possible

By Leila Farooq AMZN
Elliott Seeks Bank Pitches as It Weighs IPO for Barnes & Noble and Waterstones
AMZN

Elliott Management Corp. has asked investment banks to pitch for roles on a potential initial public offering for its book retail holdings, Barnes & Noble and Waterstones, according to people familiar with the discussions. The investment firm is weighing a combined London listing but has not ruled out a U.S. listing. Rothschild & Co. is advising Elliott, and no final decision has been reached.

Key Points

  • Elliott Management has invited investment banks to pitch for roles on a potential IPO for Barnes & Noble and Waterstones.
  • A combined London listing is being considered, while a U.S. listing remains an option; Rothschild & Co. is advising Elliott.
  • Both booksellers have continued operations after industry shifts tied to Amazon; Elliott bought Waterstones in 2018 and Barnes & Noble in 2019 for about $476 million.

Elliott Management Corp., which owns Barnes & Noble Inc. and Waterstones Booksellers Ltd., has invited investment banks to make pitches for underwriting and advisory roles on a possible initial public offering of the booksellers, according to people familiar with the matter. Those people spoke on condition of anonymity because the discussions are private.

The private briefings are part of a review that includes the option of listing both chains together in London, though a listing in the United States remains a possibility, the people said. The firm has engaged Rothschild & Co. to advise on the potential transaction.

Sources say no final decisions have been made and there is no guarantee that a transaction will proceed. The invitation to banks to pitch is an early step in the process and does not indicate a completed plan or timetable.

Both Waterstones and Barnes & Noble have continued to operate in the book retail market despite major industry changes following the rise of Amazon.com Inc. Elliott acquired the U.K. chain Waterstones in 2018 and purchased Barnes & Noble, the U.S. bookseller, in 2019 for roughly $476 million.

The discussions remain confidential and those briefed on the matter declined to be identified. The combination of a U.K. and a U.S. chain in a single listing is under consideration, but the parties involved have not settled on a venue or structure.


Implications and context

  • The move signals Elliott is exploring options to monetize or reposition its retail book assets, while keeping both regional listing options on the table.
  • Rothschild & Co. has been retained to provide advisory support, indicating the firm is preparing for formal engagement with the capital markets should a decision be taken to proceed.
  • Any eventual offering would attract attention across retail, publishing and capital markets sectors given the chains' roles in book distribution and retailing.

The situation remains fluid. Market participants and investors will be watching for confirmation of a formal process or the appointment of additional banks, but at this stage Elliott has only requested pitches and no definitive course has been chosen.

Risks

  • No final decision has been made and there is no certainty that a transaction will materialize - this creates outcome uncertainty for investors and advisors (impacts capital markets and investment banking activity).
  • Discussions are private and sources declined identification, limiting available information about timing, transaction structure or participating banks (impacts market transparency for retail and publishing sectors).

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