Attached files

file filename
EX-32.2 - SECTION 906 CERTIFICATION - LOWES COMPANIES INCexhibit322_05012020.htm
EX-32.1 - SECTION 906 CERTIFICATION - LOWES COMPANIES INCexhibit321_05012020.htm
EX-31.2 - SECTION 302 CERTIFICATION - LOWES COMPANIES INCexhibit312_05012020.htm
EX-31.1 - SECTION 302 CERTIFICATION - LOWES COMPANIES INCexhibit311_05012020.htm
EX-10.3 - RELEASE AND SEPARATION AGREEMENT BETWEEN LOWE'S AND JENNIFER L. WEBER - LOWES COMPANIES INCexhibit103_05012020.htm
EX-10.2 - FORM OF LOWE'S COMPANIES, INC. NON-QUALIFIED STOCK OPTION AGREEMENT - LOWES COMPANIES INCexhibit102_05012020.htm
10-Q - FORM 10-Q - LOWES COMPANIES INCform10q_05012020.htm


Exhibit 15.1

May 28, 2020

Lowe’s Companies, Inc.
1000 Lowe’s Boulevard
Mooresville, North Carolina 28117

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 three-month periods ended May 1, 2020 and May 3, 2019 and have issued our report dated May 28, 2020. 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 fiscal quarter ended May 1, 2020, 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
333-220388
Debt Securities, Preferred Stock, Common Stock
333-226983
 
 
Form S-8
 
Lowe’s 401(k) Plan
33-29772
Lowe’s Companies, Inc. Directors’ Stock Incentive Plan
33-54497
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
333-36096; 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