February 11, 2008
Division
of Corporation Finance
U.S.
Securities and Exchange Commission
100
F
Street NE
Washington,
D.C. 20549
Re:
Lowe’s Companies, Inc.
Registration
Statement on Form 8-A12G (File No. 000-53081)
Ladies
and Gentlemen:
Lowe’s
Companies, Inc. hereby requests that the Securities and Exchange Commission
consent to the immediate withdrawal of the Company’s Registration Statement
filed February 5, 2008, together with all exhibits thereto (File No.
000-53081). The Company intended to file a current report on Form
8-K, but inadvertently filed the current report under the incorrect submission
type, 8-A12G, for registration of a class of securities under section 12
of the
Securities Exchange Act of 1934. The Company subsequently filed the
current report on Form 8-K on the same date, February 5, 2008, under the
correct
submission type, 8-K.
If
you
have any questions or require further information or documentation, please
do
not hesitate to call the undersigned at (704) 758-3680.
Sincerely,
/s/
Matthew V.
Hollifield
Matthew
V. Hollifield
Senior
Vice President and Chief Accounting Officer