LOWES COMPANIES INC - FORM 10-Q - EX-15.1 - EXHIBIT 15.1 - DELOITTE AND TOUCHE LLP LETTER RE UNAUDITED INTERIM FINANCIAL INFORMATION - June 1, 2010

Attached files

file filename
EXCEL - IDEA: XBRL DOCUMENT - LOWES COMPANIES INCFinancial_Report.xls
10-Q - LOWE'S FORM 10-Q 04-30-2010 - LOWES COMPANIES INClowesform10q04302010.htm
EX-3.2 - EXHIBIT 3.2 - BYLAWS OF LOWE'S COMPANIES, INC., AS AMENDED AND RESTATED - LOWES COMPANIES INCexhibit32.htm
EX-10.1 - EXHIBIT 10.1 - EMPLOYEE STOCK PURCHASE PLAN AMENDMENT - LOWES COMPANIES INCexhibit101.htm
EX-31.2 - EXHIBIT 31.2 - SECTION 302 CERTIFICATION - LOWES COMPANIES INCexhibit312.htm
EX-32.2 - EXHIBIT 32.2 - SECTION 906 CERTIFICATION - LOWES COMPANIES INCexhibit322.htm
EX-32.1 - EXHIBIT 32.1 - SECTION 906 CERTIFICATION - LOWES COMPANIES INCexhibit321.htm
EX-12.1 - EXHIBIT 12.1 - STATEMENT RE COMPUTATION OF RATIO OF EARNINGS TO FIXED CHARGES - LOWES COMPANIES INCexhibit121.htm
EX-31.1 - EXHIBIT 31.1 - SECTION 302 CERTIFICATION - LOWES COMPANIES INCexhibit311.htm
Exhibit 15.1

June 1, 2010
 
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 April 30, 2010 and May 1, 2009, as indicated in our report dated June 1, 2010; 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 April 30, 2010, is incorporated by reference in the following Registration Statements:

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Registration Statement No. 33-29772 on Form S-8,
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Registration Statement No. 33-54499 on Form S-8,
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Registration Statement No. 333-34631 on Form S-8,
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Registration Statement No. 333-89471 on Form S-8,
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Registration Statement No. 333-73408 on Form S-8,
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Registration Statement No. 333-97811 on Form S-8,
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Registration Statement No. 333-114435 on Form S-8,
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Registration Statement No. 333-138031 on Form S-8,
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Registration Statement No. 333-143266 on Form S-8,
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Registration Statement No. 333-155748 on Form S-3ASR, and
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Registration Statement No. 333-161697 on Form S-3ASR.
 
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

 
 
 

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