Exhibit 15.1
August 30, 2023
The Board of Directors and Shareholders of Lowe’s Companies, Inc.
Lowe’s Companies, Inc.
1000 Lowes Boulevard
Mooresville, North Carolina 28117
We are aware that our report dated August 30, 2023, 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 August 4, 2023, 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 | 333-258108 | ||||
| Form S-8 | |||||
| Lowe’s 401(k) Plan | 033-29772 | ||||
| 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, Inc. 2020 Employee Stock Purchase Plan | 333-249586 | ||||
/s/ DELOITTE & TOUCHE LLP
Charlotte, North Carolina