Attached files

file filename
10-Q - FORM 10-Q - LOWES COMPANIES INClowesform10q.htm
EX-32.1 - SECTION 906 CERTIFICATION - LOWES COMPANIES INCexhibit321.htm
EX-31.2 - SECTION 302 CERTIFICATION - LOWES COMPANIES INCexhibit312.htm
EX-31.1 - SECTION 302 CERTIFICATION - LOWES COMPANIES INCexhibit311.htm
EXCEL - IDEA: XBRL DOCUMENT - LOWES COMPANIES INCFinancial_Report.xls
EX-32.2 - SECTION 906 CERTIFICATION - LOWES COMPANIES INCexhibit322.htm
EX-12.1 - STATEMENT RE COMPUTATION OF RATIO OF EARNINGS TO FIXED CHARGES - LOWES COMPANIES INCexhibit121.htm
Exhibit 15.1

June 4, 2013
 
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 interim consolidated financial information of Lowe’s Companies, Inc. and subsidiaries for the fiscal three-month periods ended May 3, 2013 and May 4, 2012 and have issued our report dated June 4, 2013. As indicated in such report, 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 quarters ended May 3, 2013 and May 4, 2012 is incorporated by reference in the following Registration Statements:

 
Description
 
Registration
Statement Number
 
       
Form S-3 ASR
     
Lowe’s Stock Advantage Direct Stock Purchase Plan
  333-178150  
Debt Securities, Preferred Stock, Common Stock
  333-183730  
       
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 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; 333-181950  
       

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