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