Item 7.01. Regulation FD Disclosure.

On September 22, 2009, Lowe's Companies, Inc. (the "Company") issued a press release, furnished as Exhibit 99.1 and incorporated herein by reference, reiterating its most-recently provided sales and earnings guidance for the 2009 fiscal year and providing Outlook for fiscal 2010 and prospects for longer-term.

The information contained in Item 7.01 of this Current Report on Form 8-K, including the exhibit attached hereto, is being "furnished" and shall not be deemed "filed" for the purposes of Section 18 of the Securities Exchange Act of 1934, as amended, or otherwise subject to the liabilities of that Section. Furthermore, the information contained in Item 7.01 of this Current Report on Form 8-K shall not be deemed to be incorporated by reference into any registration statement or other document filed pursuant to the Securities Act of 1933, as amended.

Item 9.01. Financial Statements and Exhibits.

(d) Exhibits.

99.1 Press Release dated September 22, 2009, reiterating the Company's Outlook for fiscal 2009 and providing Outlook for 2010 and prospects for longer-term.

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