SEC Company Response from LOWES COMPANIES INC (LOW) (CIK 0000060667) (LOW) — Apr 20, 2005
LOWES COMPANIES INC (LOW) (CIK 0000060667)
Date: April 20, 2005 · CIK: 0000060667 · Accession: 0000060667-05-000103
AI Filing Summary & Sentiment
Referenced dates: April 13, 2005, April 13, 2005
Letter
United States Securities and Exchange Commission Division of Corporate Finance Washington, D.C. 20549-0404 File No. 1-07898
Re: Letter dated April 13, 2005 on Item 4.02 of Form 8-K filed February 23,
Dear Mr. Cash:
Lowe's Companies, Inc. is pleased to respond to the comments of the staff of the Securities and Exchange Commission (the "Commission") regarding our Current Report on Form 8-K filed February 23, 2005. Our responses follow the order in which the staff’s comments were submitted to us in your letter dated April 13, 2005. We first set forth each of your comments as numbered in your letter. We then provide our responses in italics specifically addressing each of your comments.
In connection with our response to the staff’s comments, Lowe’s Companies, Inc. acknowledges the following:
·
We are responsible for the adequacy and accuracy of the disclosure in our filings.
·
The staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing.
·
We may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
If you have any questions or would like to discuss these issues further, please contact us.
Sincerely,
/s/
Kenneth W. Black, Jr.
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CORRESP
1
filename1.htm
Lowe's Response to SEC Comment Letter 4/13/2005
April 20,
2005
Mr. John
Cash
Accounting
Branch Chief
United
States Securities and Exchange Commission
Division
of Corporate Finance
Washington,
D.C. 20549-0404
Re:
Letter
dated April 13, 2005 on Item 4.02 of Form 8-K filed February 23,
2005
File No.
1-07898
Dear Mr.
Cash:
Lowe's
Companies, Inc. is pleased to respond to the comments of the staff of the
Securities and Exchange Commission (the "Commission") regarding our Current
Report on Form 8-K filed February 23, 2005. Our responses follow the order
in which the staff’s comments were submitted to us in your letter dated April
13, 2005. We first set forth each of your comments as numbered in your
letter. We then provide our responses in italics specifically addressing
each of your comments.
In
connection with our response to the staff’s comments, Lowe’s Companies, Inc.
acknowledges the following:
·
We
are responsible for the adequacy and accuracy of the disclosure in our
filings.
·
The
staff comments or changes to disclosure in response to staff comments do
not foreclose the Commission from taking any action with respect to the
filing.
·
We
may not assert staff comments as a defense in any proceeding initiated by
the Commission or any person under the federal securities laws of the
United States.
If you
have any questions or would like to discuss these issues further, please contact
us.
Sincerely,
/s/
Kenneth W. Black, Jr.
Kenneth
W. Black, Jr.
Senior
Vice President and Chief Accounting Officer
Comment
1
Please
amend your report to include the information required by Item 4.02(a)(1) of Form
8-K relating to the date of the conclusion regarding non-reliance on the
financial statements that you have identified.
We
will amend our Form 8-K dated February 23, 2005 to include in our response to
Item 4.02 of Form 8-K the date of our conclusion regarding non-reliance on our
financial statements.
Comment
2
Please
tell us when you intend to file restated financial statements. We may have
further comments after you file the restated financial statements.
We
filed restated financial statements in our Annual Report on Form 10-K for fiscal
2004 that we filed on April 13, 2005. Our Forms 10-Q for fiscal 2005 will
reflect the restated information for the corresponding quarters in fiscal
2004.