EX-15.1 4 exhibit151.htm EXHIBIT 15.1 - DELOITTE & TOUCHE LLP LETTER RE UNAUDITED INTERIM FINANCIAL INFORMATION exhibit151.htm
Exhibit 15.1
 
August 30, 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 July 29, 2011 and July 30, 2010, as indicated in our report dated August 30, 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 July 29, 2011, is incorporated by reference in the following Registration Statements:
 
 
Description
Registration
Statement Number
   
Form S-3
 
Lowe’s Stock Advantage Direct Stock Purchase Plan
333-155748
Debt Securities, Preferred Stock, Common Stock
333-161697
   
   
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, Inc. 2001 Incentive Plan
333-73408
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
   
 
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