Attached files

file filename
EXCEL - IDEA: XBRL DOCUMENT - LOWES COMPANIES INCFinancial_Report.xls
10-Q - FORM 10-Q - LOWES COMPANIES INCform10q.htm
EX-12.1 - STATEMENT RE COMPUTATION OF RATIO OF EARNINGS TO FIXED CHARGES - LOWES COMPANIES INCexhibit121.htm
EX-32.1 - SECTION 906 CERTIFICATION - LOWES COMPANIES INCexhibit321.htm
EX-32.2 - SECTION 906 CERTIFICATION - LOWES COMPANIES INCexhibit322.htm
EX-31.2 - SECTION 302 CERTIFICATION - LOWES COMPANIES INCexhibit312.htm
EX-31.1 - SECTION 302 CERTIFICATION - LOWES COMPANIES INCexhibit311.htm


Exhibit 15.1

June 2, 2015

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 1, 2015 and May 2, 2014, and have issued our report dated June 2, 2015. 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 quarter ended May 1, 2015, is being incorporated by reference in the following Registration Statements:
Description
Registration
Statement Number
 
 
Form S-3 ASR
 
Lowe’s Stock Advantage Direct Stock Purchase Plan
333-200115
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; 333-196513
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