EX-15.1 3 d260127dex151.htm DELOITTE & TOUCHE LLP LETTER <![CDATA[Deloitte & Touche LLP Letter]]>

Exhibit 15.1

November 23, 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 three-month periods ended April 29, 2011 and April 30, 2010, and have issued our report thereon dated May 31, 2011, and for the fiscal three and six-month periods ended July 29, 2011 and July 30, 2010, and have issued our report thereon dated August 30, 2011. As indicated in such reports, because we did not perform an audit, we expressed no opinion on that information.

We are aware that our reports referred to above, which were included in your Quarterly Reports on Form 10-Q for the quarters ended April 29, 2011 and July 29, 2011, are being incorporated by reference in this Registration Statement.

We also are aware that the aforementioned reports, pursuant to Rule 436(c) under the Securities Act of 1933, are 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

Charlotte, North Carolina