Attached files

file filename
EX-10.1 - EXHIBIT 10.1 - AMENDMENT NO. 6 TO THE LOWE'S COMPANIES, INC. 401(K) PLAN - LOWES COMPANIES INCexhibit101.htm
EXCEL - IDEA: XBRL DOCUMENT - LOWES COMPANIES INCFinancial_Report.xls
EX-12.1 - EXHIBIT 12.1 - STATEMENT RE COMPUTATION OF RATIO OF EARNINGS TO FIXED CHARGES - LOWES COMPANIES INCexhibit121.htm
EX-32.2 - EXHIBIT 32.2 - SECTION 906 CERTIFICATION - LOWES COMPANIES INCexhibit322.htm
EX-31.2 - EXHIBIT 31.2 - SECTION 302 CERTIFICATION - LOWES COMPANIES INCexhibit312.htm
EX-10.2 - EXHIBIT 10.2 - AMENDMENT NO. 2 TO THE LOWE'S COMPANIES, INC. CASH DEFERRAL PLAN - LOWES COMPANIES INCexhibit102.htm
EX-10.3 - EXHIBIT 10.3 - AMENDMENT NO. 2 TO THE LOWE'S COMPANIES, INC. EMPLOYEE STOCK PURCHASE PLAN - STOCK OPTIONS FOR EVERYONE, AS AMENDED AND RESTATED - LOWES COMPANIES INCexhibit103.htm
EX-32.1 - EXHIBIT 32.1 - SECTION 906 CERTIFICATION - LOWES COMPANIES INCexhibit321.htm
10-Q - LOWE'S FORM 10-Q 10-29-2010 - LOWES COMPANIES INClowesform10q10292010.htm
EX-31.1 - EXHIBIT 31.1 - SECTION 302 CERTIFICATION - LOWES COMPANIES INCexhibit311.htm
Exhibit 15.1

November 30, 2010
 
Lowe’s Companies, Inc.
Mooresville, North Carolina

We have reviewed, in accordance with the standards of the Public Company Accounting Oversight Board (United States), the unaudited consolidated interim financial information of Lowe’s Companies, Inc. and subsidiaries for the fiscal periods ended October 29, 2010 and October 30, 2009, as indicated in our report dated November 30, 2010; 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 October 29, 2010, is incorporated by reference in the following Registration Statements:

 
Description
Registration
Statement Number
   
Form S-3
 
Lowe’s Stock Advantage Direct Stock Purchase Plan
 333-155748
Debt Securities, Preferred Stock, Common Stock
 333-161697
   
   
Form S-8
 
Lowe’s 401(k) Plan
 33-29772
Lowe’s Companies, Inc. 1994 Incentive Plan
 33-54499
Lowe’s Companies, Inc. 1997 Incentive Plan
 333-34631
Lowe’s Companies, Inc. Directors’ Stock Option Plan
 333-89471
Lowe’s Companies, Inc. 2001 Incentive Plan
 333-73408
Lowe’s Companies Benefit Restoration Plan
 333-97811
Lowe’s Companies Cash Deferral Plan
 333-114435
Lowe’s Companies, Inc. 2006 Long-Term Incentive Plan
 333-138031
Lowe’s Companies Employee Stock Purchase Plan – Stock Options for Everyone
 333-143266
   


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 Statements 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.

\s\ DELOITTE & TOUCHE LLP

Charlotte, North Carolina