Attached files

file filename
10-Q - 10-Q - BIG 5 SPORTING GOODS Corpd21069d10q.htm
EX-31.1 - EX-31.1 - BIG 5 SPORTING GOODS Corpd21069dex311.htm
EX-32.1 - EX-32.1 - BIG 5 SPORTING GOODS Corpd21069dex321.htm
EX-32.2 - EX-32.2 - BIG 5 SPORTING GOODS Corpd21069dex322.htm
EX-31.2 - EX-31.2 - BIG 5 SPORTING GOODS Corpd21069dex312.htm

Exhibit 15.1

July 29, 2015

Big 5 Sporting Goods Corporation

2525 East El Segundo Boulevard

El Segundo, CA 90245

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 June 28 2015 and June 29, 2014, as indicated in our report dated July 29, 2015; 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 June 28, 2015, is incorporated by reference in Registration Statement Nos. 333-179602, 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.

/s/ Deloitte & Touche LLP

Los Angeles, California