Attached files

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10-Q - FORM 10-Q - BIG 5 SPORTING GOODS Corpv54161e10vq.htm
EX-31.2 - EX-31.2 - BIG 5 SPORTING GOODS Corpv54161exv31w2.htm
EX-32.1 - EX-32.1 - BIG 5 SPORTING GOODS Corpv54161exv32w1.htm
EX-31.1 - EX-31.1 - BIG 5 SPORTING GOODS Corpv54161exv31w1.htm
EX-32.2 - EX-32.2 - BIG 5 SPORTING GOODS Corpv54161exv32w2.htm
Exhibit 15.1
November 4, 2009
Big 5 Sporting Goods Corporation
El Segundo, California
We have reviewed, in accordance with the standards of the Public Company Accounting Oversight Board (United States), the unaudited interim financial information of Big 5 Sporting Goods Corporation and subsidiaries for the periods ended September 27, 2009 and September 28, 2008, as indicated in our report dated November 4, 2009; because we did not perform an audit, we expressed no opinion on that information.
We are aware that our report referred to above, which is included in your Quarterly Report on Form 10-Q for the quarter ended September 27, 2009, is incorporated by reference in Registration Statement Nos. 333-149730 and 333-104898 on Form S-8.
We also are aware that the aforementioned report, pursuant to Rule 436(c) under the Securities Act of 1933, is not considered a part of the Registration Statement prepared or certified by an accountant or a report prepared or certified by an accountant within the meaning of Sections 7 and 11 of that Act.
Los Angeles, California