Exhibit 15.1
ACKNOWLEDGEMENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
To the Board of Directors and Shareholders of The Home Depot, Inc.:
We acknowledge our awareness of the incorporation by reference of our report dated September 5, 2006, included within the Quarterly Report on Form 10-Q of The Home Depot, Inc. for the three and six months ended July 30, 2006, in the following Registration Statements:
DESCRIPTION |
| REGISTRATION |
|
Form S-3 |
|
|
|
DepotDirect stock purchase program |
| 333-131799 |
|
Debt securities |
| 333-135280 |
|
|
|
|
|
Form S-8 |
|
|
|
The Home Depot, Inc. Non-U.S. Employee Stock Purchase Plan |
| 033-58807 |
|
The Home Depot, Inc. 1997 Omnibus Stock Incentive Plan |
| 333-61733 |
|
The Home Depot Canada Registered Retirement Savings Plan |
| 333-38946 |
|
The Home Depot, Inc. Restated and Amended Employee Stock Purchase Plan |
| 333-110423 |
|
The Home Depot, Inc. Non-Qualified Stock Option and Deferred Stock Units Plan and Agreement |
| 333-56722 |
|
The Home Depot, Inc. Deferred Stock Units Plan and Agreement |
| 333-62316 |
|
The Home Depot, Inc. Deferred Stock Units Plan and Agreement |
| 333-62318 |
|
The Home Depot, Inc. Deferred Stock Units Plan and Agreement |
| 333-72016 |
|
The Home Depot, Inc. 2005 Omnibus Stock Incentive Plan |
| 333-125331 |
|
The Home Depot Futurebuilder and The Home Depot Futurebuilder for Puerto Rico |
| 333-125332 |
|
Pursuant to Rule 436 under the Securities Act of 1933 (“the Act”), such report is not considered part of a registration statement prepared or certified by an independent registered public accounting firm, or a report prepared or certified by an independent registered public accounting firm within the meaning of Sections 7 and 11 of that Act.
/s/ KPMG LLP |
Atlanta, Georgia |
September 5, 2006 |