Exhibit 15.2
May 4, 2007
The Board of Directors and Shareholders
Big 5 Sporting Goods Corporation
El Segundo, California
Re: Registration Statement No. 333-104898
With respect to the subject registration statement, we acknowledge our awareness of the use therein
of our report dated May 4, 2007 related to our review of interim financial information.
Pursuant to Rule 436 under the Securities Act of 1933 (the Act), such report is not considered part
of a registration statement prepared or certified by an independent registered public accounting
firm, or a report prepared or certified by an independent registered public accounting firm within
the meaning of Sections 7 and 11 of the Act.
/s/ KPMG LLP
Los Angeles, California