Foot Locker (FL) 10-Q 2010 Q3 Quarterly report

EXHIBIT 15

Accountants’ Acknowledgment

To the Board of Directors

Foot Locker, Inc.:

We hereby acknowledge our awareness of the use of our report dated December 9, 2009 related to our review of interim financial information in the following Registration Statements:

-        Form S-8 No. 33-10783

-        Form S-8 No. 33-91888

-        Form S-8 No. 33-91886

-        Form S-8 No. 33-97832

-        Form S-8 No. 333-07215

-        Form S-8 No. 333-21131

-        Form S-8 No. 333-62425

-        Form S-8 No. 333-33120

-        Form S-8 No. 333-41056

-        Form S-8 No. 333-41058

-        Form S-8 No. 333-74688

-        Form S-8 No. 333-99829

-        Form S-8 No. 333-111222

-        Form S-8 No. 333-121515

-        Form S-8 No. 333-144044

-        Form S-8 No. 333-149803

-        Form S-3 No. 33-43334

-        Form S-3 No. 33-86300

-        Form S-3 No. 333-64930

Pursuant to Rule 436(c) under the Securities Act of 1933, such report is not considered a part of the 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 the Act.

/s/ KPMG LLP

New York, New York

December 9, 2009