<SEC-DOCUMENT>0001972362-24-001394.txt : 20241003
<SEC-HEADER>0001972362-24-001394.hdr.sgml : 20241003
<ACCEPTANCE-DATETIME>20241003171911
ACCESSION NUMBER:		0001972362-24-001394
CONFORMED SUBMISSION TYPE:	144
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20241003
DATE AS OF CHANGE:		20241003

SUBJECT COMPANY:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			LOWES COMPANIES INC
		CENTRAL INDEX KEY:			0000060667
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-LUMBER & OTHER BUILDING MATERIALS DEALERS [5211]
		ORGANIZATION NAME:           	07 Trade & Services
		IRS NUMBER:				560578072
		STATE OF INCORPORATION:			NC
		FISCAL YEAR END:			0131

	FILING VALUES:
		FORM TYPE:		144
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	001-07898
		FILM NUMBER:		241352637

	BUSINESS ADDRESS:	
		STREET 1:		1000 LOWES BLVD.
		CITY:			MOORESVILLE
		STATE:			NC
		ZIP:			28117
		BUSINESS PHONE:		704-758-1000

	MAIL ADDRESS:	
		STREET 1:		1000 LOWES BLVD.
		CITY:			MOORESVILLE
		STATE:			NC
		ZIP:			28117

REPORTING-OWNER:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			McFarland Joseph Michael
		CENTRAL INDEX KEY:			0001675461
		ORGANIZATION NAME:           	

	FILING VALUES:
		FORM TYPE:		144

	MAIL ADDRESS:	
		STREET 1:		1000 LOWE'S BOULEVARD
		CITY:			MOORESVILLE
		STATE:			NC
		ZIP:			28117
</SEC-HEADER>
<DOCUMENT>
<TYPE>144
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>144</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0001675461</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <issuerInfo>
      <issuerCik>0000060667</issuerCik>
      <issuerName>LOWES COMPANIES INC</issuerName>
      <secFileNumber>001-07898</secFileNumber>
      <issuerAddress>
        <com:street1>1000 LOWES BLVD.</com:street1>
        <com:city>MOORESVILLE</com:city>
        <com:stateOrCountry>NC</com:stateOrCountry>
        <com:zipCode>28117</com:zipCode>
      </issuerAddress>
      <issuerContactPhone>704-758-1000</issuerContactPhone>
      <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>McFarland Joseph Michael</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Officer</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>Morgan Stanley Smith Barney LLC Executive Services</name>
        <address>
          <com:street1>200 W Civic Center Dr - 4th Floor</com:street1>
          <com:city>Sandy</com:city>
          <com:stateOrCountry>UT</com:stateOrCountry>
          <com:zipCode>84070</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>4000</noOfUnitsSold>
      <aggregateMarketValue>1082974.40</aggregateMarketValue>
      <noOfUnitsOutstanding>567300000</noOfUnitsOutstanding>
      <approxSaleDate>10/03/2024</approxSaleDate>
      <securitiesExchangeName>NYSE</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>COMMON</securitiesClassTitle>
      <acquiredDate>04/01/2023</acquiredDate>
      <natureOfAcquisitionTransaction>PERFORMANCE SHARES</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>ISSUER</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>4000</amountOfSecuritiesAcquired>
      <paymentDate>04/01/2023</paymentDate>
      <natureOfPayment>COMPENSATION</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <noticeSignature>
      <noticeDate>10/03/2024</noticeDate>
      <signature>/s/ Joseph Michael McFarland</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
