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
