Lowe`s Cos. (LOW)

Filed: 4 Sep 17, 8:00pm

Exhibit 15.1

September 5, 2017

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 interim consolidated financial information of Lowe’s Companies, Inc. and subsidiaries for the fiscal three-month and six-month periods ended August 4, 2017 and July 29, 2016 and have issued our report dated September 5, 2017. As indicated in such report, 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 fiscal quarter ended August 4, 2017, is incorporated by reference in the following Registration Statements:
Statement Number
Form S-3 ASR 
Lowe’s Stock Advantage Direct Stock Purchase Plan333-200115
Debt Securities, Preferred Stock, Common Stock333-206537
Form S-8 
Lowe’s 401(k) Plan33-29772
Lowe’s Companies, Inc. 1994 Incentive Plan33-54499
Lowe’s Companies, Inc. 1997 Incentive Plan333-34631
Lowe’s Companies, Inc. Directors’ Stock Option Plan333-89471
Lowe’s Companies Benefit Restoration Plan333-97811
Lowe’s Companies Cash Deferral Plan333-114435
Lowe’s Companies, Inc. 2006 Long-Term Incentive Plan333-138031; 333-196513
Lowe’s Companies Employee Stock Purchase Plan - Stock Options for Everyone333-143266; 333-181950

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.


Charlotte, North Carolina