Attached files
Exhibit 15.1
May 31, 2011
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 April 29, 2011 and April 30, 2010, as indicated in our report dated May 31, 2011; 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 April 29, 2011, is incorporated by reference in the following Registration Statements:
Description
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Registration
Statement Number
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Form S-3
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Lowe’s Stock Advantage Direct Stock Purchase Plan
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333-155748
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Debt Securities, Preferred Stock, Common Stock
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333-161697
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Form S-8
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Lowe’s 401(k) Plan
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33-29772
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Lowe’s Companies, Inc. 1994 Incentive Plan
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33-54499
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Lowe’s Companies, Inc. 1997 Incentive Plan
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333-34631
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Lowe’s Companies, Inc. Directors’ Stock Option Plan
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333-89471
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Lowe’s Companies, Inc. 2001 Incentive Plan
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333-73408
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Lowe’s Companies Benefit Restoration Plan
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333-97811
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Lowe’s Companies Cash Deferral Plan
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333-114435
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Lowe’s Companies, Inc. 2006 Long-Term Incentive Plan
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333-138031
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Lowe’s Companies Employee Stock Purchase Plan – Stock Options for Everyone
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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