-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 Wql/hQkMvlIlr5o7GUiWJ+EWjRS8a32W5cmXEOuxxqraj29kvVMukjnty1rsJhFM
 CZR/laCZH7nac1Dg4hBj1w==

<SEC-DOCUMENT>0000000000-09-039091.txt : 20090908
<SEC-HEADER>0000000000-09-039091.hdr.sgml : 20090907
<ACCEPTANCE-DATETIME>20090723093345
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-09-039091
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20090723

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			LOWES COMPANIES INC
		CENTRAL INDEX KEY:			0000060667
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-LUMBER & OTHER BUILDING MATERIALS DEALERS [5211]
		IRS NUMBER:				560578072
		STATE OF INCORPORATION:			NC
		FISCAL YEAR END:			0131

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		1000 LOWE'S BLVD.
		CITY:			MOORESVILLE
		STATE:			NC
		ZIP:			28117
		BUSINESS PHONE:		7047581000

	MAIL ADDRESS:	
		STREET 1:		P.O. BOX 1000
		CITY:			MOORESVILLE
		STATE:			NC
		ZIP:			28115
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
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