EX-15.1 4 exhibit151.htm DELOITTE & TOUCHE LLP LETTER RE UNAUDITED INTERIM FINANCIAL INFORMATION exhibit151.htm
Exhibit 15.1

December 4, 2012
 
 
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 November 2, 2012 and October 28, 2011, as indicated in our report dated December 4, 2012; 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 November 2, 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
Lowe’s Companies Employee Stock Purchase Plan – Stock Options for Everyone
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