For one of my old Palm PDAs, I had a hard flip-cover that attached to the top and only covered the front (well, it could flip over to cover the back when I was using it). I'd be reasonably happy to have something like that for an eReader. I've never particularly felt that the back needed any extra protection, but I've never seen a cover or case that didn't also cover the back.
And I've seen plenty of phone cases that only cover the back and sides, which seems a bit like wearing a hat that doesn't cover your head, but then I guess dropping it on the corner is the big problem with phones, and they also like to make the backs nice and slippery.
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