September 5, 2017
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 interim consolidated financial information of Lowe’s Companies, Inc. and subsidiaries for the fiscal three-month and six-month periods ended August 4, 2017 and July 29, 2016 and have issued our report dated September 5, 2017. As indicated in such report, 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 fiscal quarter ended August 4, 2017, is incorporated by reference in the following Registration Statements:
|Form S-3 ASR|
|Lowe’s Stock Advantage Direct Stock Purchase Plan||333-200115|
|Debt Securities, Preferred Stock, Common Stock||333-206537|
|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; 333-196513|
|Lowe’s Companies Employee Stock Purchase Plan - Stock Options for Everyone||333-143266; 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