I'll pay for MultiLevel NB

"Oh great, another discussion on multi-level notebooks." Your comment it's the proof that a lot users are asking for this feature.

Just for the record i'm not asking the feature... i just want to know why Evernote refuse to listen the users....

"Evernote generally doesn't comment on these questions. " - Yes i know... they even block comments on the blog posts...

"Please provide details on how this would be done?"

Right click Over notebook name->Create Sub-note. It's too hard for you to imagine this ?

I can also provide you a data model to implement a mult-level hierarchy.

Can someone from Evernote company explain why do you refuse to implement  multi-level notebook (more than 2 level)?

• This feature is requested since the early days of Evernote
• If tags were a valid an option  nobody asked for this feature
• Implementing multi-level notebook it's not difficult.
• The multi-level notebook is a necessity for "hard" users who have tens or hundreds noteboks, so you can sell it as premium feature.
• Even you don't agree with my opinion why don't create a pool asking users if they want this feature ?
• Tag based organization it's not so easy for some users:

So i finish as i started: Why don't you  implement multi-level notebooks ?