SEC Company Response from LOWES COMPANIES INC (LOW) (CIK 0000060667) (LOW) — Sep 29, 2022
LOWES COMPANIES INC (LOW) (CIK 0000060667)
Date: Sept. 29, 2022 · CIK: 0000060667 · Accession: 0000060667-22-000141
AI Filing Summary & Sentiment
File numbers found in text: 001-07898
Referenced dates: September 19, 2022
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CORRESP 1 filename1.htm Document September 29, 2022 Via EDGAR (filed as Correspondence) United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549-0405 Attention: Mr. Christopher Dunham and Ms. Amanda Ravitz Re: Lowe’s Companies, Inc. Definitive Proxy Statement on Schedule 14A Filed April 14, 2022 File No. 001-07898 Dear Mr. Dunham and Ms. Ravitz: This letter responds to the comments of the staff (the “Staff”) of the Securities and Exchange Commission’s Division of Corporation Finance contained in the Staff’s letter addressed to Mr. Marvin R. Ellison, Chairman, President and Chief Executive Officer of Lowe’s Companies, Inc. (the “Company”), dated September 19, 2022, regarding the above-referenced filing. The Company acknowledges the Staff’s comments and confirms that it will enhance its future proxy disclosures in accordance with the topics discussed in your letter, to the extent applicable and responsive to Item 407(h) of Regulation S-K. Sincerely, /s/ Ross W. McCanless Ross W. McCanless Executive Vice President, General Counsel and Corporate Secretary Lowe’s Companies, Inc. cc: Beth R. Macdonald, Lowe’s Companies, Inc. Sarah K. Johnson, Lowe’s Companies, Inc. Ronald O. Mueller, Gibson, Dunn & Crutcher LLP