SEC Comment Letter for LOWES COMPANIES INC (LOW) (CIK 0000060667) (LOW) — Oct 17, 2022
LOWES COMPANIES INC (LOW) (CIK 0000060667)
Date: Oct. 17, 2022 · CIK: 0000060667 · Accession: 0000000000-22-011376
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File numbers found in text: 001-07898
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United States securities and exchange commission logo
October 17, 2022
Marvin R. Ellison
Chairman, President and Chief Executive Officer
Lowe’s Companies, Inc.
1000 Lowes Blvd.
Mooresville, NC 28117
Re:Lowe’s Companies, Inc.
Definitive Proxy Statement on Schedule 14A
Filed April 14, 2022
File No. 001-07898
Dear Marvin R. Ellison:
We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Disclosure Review Program