Exhibit 15.1
November 25, 2020
The Board of Directors and Stockholders of Lowe’s Companies, Inc.
Lowe’s Companies, Inc.
1000 Lowe’s Boulevard
Mooresville, North Carolina 28117
We are aware that our report dated November 25, 2020, on our review of the interim financial information of Lowe’s Companies, Inc. and subsidiaries appearing in this Quarterly Report on Form 10-Q for the quarter ended October 30, 2020, 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 | 333-248600 | ||||
| Debt Securities, Preferred Stock, Common Stock | 333-226983 | ||||
| Form S-8 | |||||
| Lowe’s 401(k) Plan | 33-29772 | ||||
| Lowe’s Companies, Inc. Directors’ Stock Incentive Plan | 33-54497 | ||||
| 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 | 333-36096; 333-143266; 333-181950 | ||||
| Lowe’s Companies, Inc. 2020 Employee Stock Purchase Plan | 333-249586 | ||||
/s/ DELOITTE & TOUCHE LLP
Charlotte, North Carolina